基层金融机构集中采购遇到的难题及解决方案  

Difficulties and Solutions of Centralized Procurement of Grass-Roots Financial Institutions

作　　者：戴晶 DAI Jing(Agricultural Development Bank of China Ningxia Hui Autonomous Region Branch)

机构地区：[1]中国农业发展银行宁夏回族自治区分行

出　　处：《当代会计》2022年第20期105-108,共4页Contemporary Accounting

摘　　要：基层金融机构集中采购工作的优化管理对实现集中采购公开、公平、公正、竞争、诚信和效益的目标,进一步规范采购行为,提高采购资金的使用效率,提高企业内部控制管理的质量和水平有着积极的作用.近年来,在采购实践中发现,基层金融机构在集中采购的过程中由于采购制度不健全、采购需求不详细、采购人员专业素质参差不齐、采购行为缺乏有效的内部控制等,导致其在集中采购的过程中存在一定的阻碍.为进一步提高基层金融机构集中采购的规范性和效益性,破解集中采购的难题,文章对集中采购中的难题和解决方式进行了分析,提出了优化基层金融机构集中采购的路径,旨在为实现基层金融机构集中采购工作的顺利开展提供一定的理论支持.The optimized management of centralized procurement in grass-roots financial institutions plays a positive role in achieving the goal of openness,fairness,impartiality,competition,integrity and efficiency of centralized procurement,further standardizing procurement behavior,improving the efficiency of procurement funds,and improving the quality and level of enterprise internal control management.In recent years,in the procurement practice,it has been found that in the process of centralized procurement,grass-roots financial institutions have certain obstacles in the process of centralized procurement due to the imperfect procurement system,the lack of detailed procurement requirements,the uneven professional quality of procurement personnel,and the lack of effective internal control of procurement behavior.In order to further improve the standardization and efficiency of centralized procurement of grass-roots financial institutions,and solve the problem of centralized procurement,this paper analyzes the problems and solutions in centralized procurement,and proposes the path to optimize centralized procurement of grass-roots financial institutions,aiming to provide some theoretical support for the smooth implementation of centralized procurement of grassroots financial institutions.

关 键 词：基层金融机构 集中采购 内部控制 

分 类 号：F83[经济管理—金融学]