In modern manufacturing enterprises, procurement plays a key role in the entire enterprise operation, and the procurement process that takes into account quality, cost, efficiency and compliance is the successful procurement. The procurement process is a multi-sector collaboration process. The main departments involved can be divided into demand departments, finance departments, material management departments, and supervision departments. These departments create compliance risks at all stages of the procurement process. This article investigates the current situation of material procurement in China's state-owned manufacturing enterprises, summarizes the problems and causes of material procurement management, and analyzes the factors and manifestations of material procurement compliance risks. From the perspective of compliance, it puts forward relevant suggestions for building an efficient and compliant unified material procurement supervision system to improve the efficiency of material procurement and business management capabilities. <<