集中采购物资合同结算风险分析与对策
Analysis and Countermeasures of Settlement Risks in Centralized Procurement Contracts
DOI: 10.12677/MM.2018.84054, PDF,   
作者: 邬斌弢, 周晓斌:国网上海市电力公司物资公司,上海;肖 锋, 王 昕:上海久隆企业管理咨询有限公司,上海
关键词: 集中采购合同履约合同结算风险防控Centralized Procurement Contract Performance Contract Settlement Risk Prevention and Control
摘要: 由于集中采购金额大、流程复杂、采购与使用分离等因素,其合同结算风险表现较为突出。本文梳理集中采购物资合同结算及相关环节中来自各参与方的影响合同结算的风险,并从风险防控机制建设、业务管理规范化及协同优化、技术手段应用、人力资源配套机制建设等方面提出建议对策。
Abstract: Due to the large amount of centralized procurement, complex process, separation of procurement and use, the risk of contract settlement is outstanding. This paper combs the risk of contract settlement from the parties involved in the contract settlement of centralized purchasing materials and related links, and puts forward some suggestions from the construction of risk prevention and control mechanism, standardization of business management and coordination and optimization, the application of technical means, and the construction of human resources supporting mechanism.
文章引用:邬斌弢, 周晓斌, 肖锋, 王昕. 集中采购物资合同结算风险分析与对策[J]. 现代管理, 2018, 8(4): 441-444. https://doi.org/10.12677/MM.2018.84054

参考文献

[1] 康晶. 浅析应付暂估款存在的风险及对策[J]. 中国集体经济, 2015(28): 118-119.
[2] 温献珍. 浅谈暂估应付账款的会计处理[J]. 财会月刊, 2006(10): 67.
[3] 段端珍. 浅谈往来账核算存在的问题与审计方法[J]. 会计师, 2013, 166(7): 57-59.