当前,市场经济的发展,企业的利润与企业的生存息息相关。而企业物资采购的成本占企业生产成本的比例往往达到20%-30%以上。因此,控制好物资采购成本,是一个企业增加利润的重要和直接手段之一。开展物资采购管理审计就是为了节约和控制好企业物资采购成本,增加企业的利润点。 At present, the development of market economy and the profit of enterprises are closely related to the survival of enterprises. The cost of procurement of goods accounted for the proportion of corporate production costs often reach more than 20% -30%. Therefore, the control of material procurement costs, is an enterprise to increase profits one of the important and direct means. To carry out material procurement management audit is to save and control the cost of procurement of goods, increase the profit point of the enterprise.