The differences between enterprises' procurement methods and traditional procurement methods under the supply chain management environment are as follows:

1. Convertible corporate bonds are different

For convertible corporate bonds, when calculating the supply chain management income, the molecular adjustment items are the after-tax impact of interest on convertible corporate bonds that have been recognized as expenses in the current period;

The adjustment item of the traditional purchasing denominator is the weighted average of the number of shares converted into common stock at the beginning of the current period or the issue date.

2. Warrants are different from stock options

When the exercise price of supply chain management is lower than the average market price of common stock in the current period, its dilution should be considered. Calculate the basic earnings per share, and the amount of net profit as a molecule remains unchanged;

The adjustment item of the traditional purchasing denominator is the increased number of common shares calculated according to the formula specified in Article 1 of this Standard, and the time weight should also be considered. Where warrants or stock options are issued in the current period, the average market price of common stock shall be calculated from the issue date of warrants or stock options.

3. Different responsibilities

Supply chain management is responsible for the unified management of the property and materials of this unit, and conducts property inspection once a year, and improves the systems of storage, requisition, maintenance, compensation, scrapping, loss reporting and personnel transfer and handover to ensure the consistency of accounts and materials.

traditional procurement is responsible for organizing the preparation of the fund raising plan and use plan of the unit, and organizing the implementation. The fund-raising plan and use plan should be compiled on an annual, quarterly and monthly basis in combination with the business forecast and decision-making of the unit, as well as the plans for production, operation, supply, sales, labor and technical measures.

According to the enterprise's economic accounting responsibility system, the plan indicators should be decomposed and implemented, and the implementation should be supervised. According to the requirements of the development of production and operation and the saving of funds, organize relevant personnel, reasonably approve the capital quota, strengthen the management of the use of funds, and improve the effect of the use of funds. According to the requirements of combined management and centralized and hierarchical management of funds, formulate the implementation methods of fund management and accounting, and organize relevant departments to implement

4, including 2 types of supply chain management, namely, power construction fund income, Three Gorges Project construction fund income, road maintenance fee income, vehicle purchase surcharge income, railway construction fund income, highway construction fund income, civil aviation infrastructure construction fund income, post and telecommunications surcharge fund income and port construction fee income.

Traditional procurement includes the value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by enterprises according to law,

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