管好用好采购资金是保证企业生产物资供应的前提,是提高企业经济效益的重要环节。特别是在大、中型企业,物资采购量大,供应渠道多,价格错综复杂,使企业采购资金管理日趋困难。本文介绍我们加强采购资金管理的一些做法,供参考。一、建立健全各项管理制度。(1) 严格付款审查制。对先付款,后提货的采购业务,田采购部门根据合同、国家分配计划及采购计划,向财务部门提出付款通知单,详细注明付款事由、金额、收款单位及采购经办人,经财务部门审查后付款。对外来银行托收,货到后付款的业务,建立四员审核制。即财务部门审查原始凭证是否齐全合法,计算上有无错误,价格费用是 Managing well the use of procurement funds is a prerequisite for ensuring the supply of production materials by enterprises, and is an important part of improving the economic efficiency of enterprises. Especially in large and medium-sized enterprises, the amount of material purchases, supply channels, and prices are complicated, making it increasingly difficult for companies to manage their procurement funds. This article describes some of our practices for strengthening procurement fund management for your reference. First, establish and improve the management system. (1) Strict payment review system. For the pre-paid and post-purchase procurement operations, Tian Purchasing Department submits a payment notice to the finance department in accordance with the contract, the national distribution plan, and the procurement plan, stating the reason for the payment, the amount, the receiving unit, and the procurement manager, and The department reviews the payment. The foreign bank collects and pays for the business after the goods arrive and establishes a four-member examination system. That is, the financial department checks whether the original certificate is complete and legal, whether there is any error in calculation, and the price is