在市场经济条件下,物资采购的实质,属于商品交换的范畴,物资采购管理要遵循商品交换的一般规律。因而在采购中要监督管理和管理审计,在监督管理中应注重几个关键环节,尤其以人为重点。同时在物资采购的全过程中加强管理审计,促进企业物资采购全面发展、整体提高。 Under the conditions of a market economy, the substance of material procurement belongs to the category of commodity exchange. The procurement of materials should follow the general rules of commodity exchange. Therefore, in the procurement of supervision and management to manage the audit, supervision and management should focus on several key aspects, especially in the human focus. At the same time, we strengthened management audit in the whole process of material procurement and promoted the all-round development of enterprise material procurement as a whole.