中文摘要：

基于对以往供应商管理和采购成本的研究回顾与归纳，运用实证方法研究了供应商选择和供应商参与对企业采购成本控制绩效的影响, 针对中国企业的背景，把“关系”变量引入供应商选择标准，并且区分了供应商选择标准与供应商参与对绩效的作用层次，将供应商参与程度作为中介变量来构建模型, 研究发现：第一，供应商产品质量、价格和组织发展能力均正向影响供应商参与的水平，而供应过程中的“关系”对供应商参与的影响呈倒U型；第二，尽管供应商产品质量与价格对采购成本控制有一定的正向影响，但其影响有限，反映供应商组织发展能力的选择标准对企业的采购成本控制绩效有显著的正效应，同样，“关系”对采购成本优化的水平的影响呈倒U型；第三，供应商选择标准对企业采购成本控制绩效的影响是通过供应商参与程度来实现的.

英文摘要：

Based on the concepts and theories of supplier selection criteria, supplier involvement and guanxi in the context of Chinese culture, this paper explores the impact of Supplier selection criteria and supplier involvement on purchasing cost control with regression model on a sample of 120 finns. It is found that, firstly the price and quality of supplier＇s product, supplier capability and significant positive influence on the degree of suppler involvement, but guanxi has an inverted relationship with the degree of supplier involvement; secondly, price and quality have significant influence on purchasing cost control but very limited, while suppler capabihty play a more role in reducing purc.hasing cost. And also guanxi has an inverted relationship with the level of purchasing cost control. Thirdly, supplier involvement positively mediates the main effect between suppher selection criteria and the level of purchasing cost control. Theoretically, tiffs paper discriminate suppler involvement as a mediator not as paralleled antecedents with supplier selection criteria to influence performance and includes guanxi as a dimension of suppler selection criterion. Practically, its finding may help managers to better control purchasing cost.