There are two core problems in purchasing materials：one is the cost，namely the purchase price，the other is the quality of the purchased materials. Once these two problems are solved well，the purchase cost will decrease，interest will increase and the enterprise competitiveness will be strengthened. With the development of enterprise and the constant perfection of market system，how to strengthen the management of purchasing materials has gradually become the focus of enterprise management. In order to realize the real cost-and-quality guaranteed purchasing，the enterprise should find countermeasures and solutions and put forwards the suggestions on improvement by thinking deeply about the problems in purchasing materials