基于供应链的煤炭企业采购管理内部控制研究

A research on internal control of procurement management in coal enterprises from the perspective of supply chain

在“碳中和、碳达峰”的大目标下,煤炭企业须谋求降本增效、内部管理体系优化以及生产经营利润的提升,从而促进企业在新形势下平稳健康转型。物资采购与供应链管理是煤炭企业生产经营中的关键环节,也是降低生产成本、提高利润、增强企业竞争力的有效措施。从煤炭企业的采购管理现状入手,剖析煤炭企业采购流程中存在的诸多问题,并基于供应链管理理论对煤炭企业采购管理的内部控制提出发展建议,以供煤炭企业的采购人员和管理部门进行参考与借鉴。

Amid the grand objective of“carbon neutrality and carbon peak”coal enterprises are compelled to strive for cost reduction and efficiency enhancement,optimize the internal management system,and enhance production and operating profits,thereby facilitating the stable and healthy transformation of enterprises under the new circumstances.Material procurement and supply chain management constitute the critical links in the production and operation of coal enterprises and are also the effective measures for reducing production costs,increasing profits and enhancing the competitiveness of enterprises.Based on the current situation of procurement management in coal enterprises,this paper examines numerous problems existing in the procurement process of coal enterprises and,grounded on the theory of supply chain management,offers several suggestions for the development of internal control of procurement management in coal enterprises,so as to provide a reference for the procurement personnel and management departments of coal enterprises.