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本文着重从财务人员责任意识、物资采购程序等方面介绍了财务部门如何进行物资采购监督,分析了目前煤炭企业物资采购中存在的问题及如何加强物资采购中的财务监督作用,以更好的为企业的经济发展做贡献。
This article focuses on how to carry out material procurement supervision of the financial department from the aspects of financial staff’s sense of responsibility, material procurement procedures and so on. It analyzes the existing problems in the material procurement of coal enterprises and how to strengthen the financial supervision in material procurement so as to better Make contributions to the economic development of enterprises.