煤炭企业物资采购预付款风险管理与控制

结合当前形势对煤炭企业物资采购预付款风险进行分析,从精细化管理角度出发提出了建立预付款首接风险责任制、供应商管理机制、全程跟踪机制、预警机制、预付款指标奖惩制度和后续管理6个管理机制,以此形成完善的风险防范运行机制,强化风险管理,降低预付款采购风险。

Prepayment Risk Management and Control of Goods and Material Purchase in Coal Enterprise

In combination with the present situation, an analysis was conducted on the risks in a goods and material purchase prepayment of a coal enterprise. From a fine management view, to establish a first risk liability system of the prepayment, a management system of the suppliers, complete course tracking mechanism, a early warning mechanism, a bonus-penalty system of the prepayment index and the follow-up management which were provided to form a perfect risk prevention operation mechanism, to enhance the risk management and to reduce the purchase rick with the prepayment.