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建筑工程项目的实施需要借助各种材料才能完成,施工企业在制定作业计划时也要充分考虑材料因素。材料采购对于工程而言有着重要的作用,维持着正常的建筑施工状况。但受到社会主义市场及施工企业内部管理制度的影响,很多时候材料采购都会出现不同的问题,这对于施工企业的财务管理带来了很大的难度。针对这一点,本文以材料采购是财务管理重点这一理念,深入分析了采购过程的相关问题。
The implementation of construction projects need to use a variety of materials to complete, construction companies in the planning of operations should also take full account of material factors. Material procurement plays an important role in engineering and maintains the normal construction condition. However, due to the influence of the internal management system of the socialist market and construction enterprises, there are many different problems in the procurement of materials, which brings great difficulty to the financial management of construction enterprises. In response to this, this article is the concept of material procurement is the focus of financial management, in-depth analysis of the procurement process related issues.