摘要
高等院校在改革与发展的过程中 ,强化支出管理 ,注重资金的使用效益至关重要。集中采购就是强化支出管理的一种行之有效的手段 ,但其过程与管理必须科学、规范。只有解决好集中采购过程中的关键问题并把握好集中采购过程中的关键环节 ,才能有效地降低成本 ,实现效益最大化 。
In the process of reforms and development in colleges and universities, it is crucial to consolidate the expenditure management. Centralizing purchase of materials and facilities is a viable way to achieve this purpose, but it should be carried out with the guidance of scientific and standard management. Only after the key problems are better solved and the key links are perfectly attended in the whole process of central purchase, then the reduction of the cost can be expected, the efficiency can be maximized and the advantage of centralizing purchase can be fully displayed.
出处
《安康师专学报》
2002年第4期91-92,94,共3页
Journal of Ankang Teachers College