摘要：存货管理在企业内部控制中是一个重要环节,是企业为了实现经营目标,贯彻经营管理政策和决策, 是企业流动资产中流动性相对较弱、金额较大的资产,存货周转速度直接影响到企业的资金占用水平和资产的运作。存货管理的好坏极大程度上影响到整个企业与企业利益的相关者,是企业管理中重要的一部分。所以,一个企业如果要保持相对高的盈利能力,就应当非常重视该企业存货的管理。

　　本文通过文献查阅、图表分析等方法对存货管理的重要性和企业存货管理存在的问题进行了分析,并且提出了企业管理存货的科学对策。首先从存货管理方面阐述了加强存货管理的必要性及意义，以及如何加强存货管理。其次深入分析我国现行企业存货管理存在的问题，针对其不足的地方，结合企业的自身具体情况，进行全面、深入的探究与分析，最后提出有用可行的改进方法和具体措施，以此来健全完善我国企业存货管理的创新需要，推进存货管理在理论和实践上的不断完善与发展。

关键词  存货；存货管理；内部控制制度；存货管理制度

Abstract：Inventory management in the enterprise internal control is an important link, is the enterprise in order to achieve the business objectives, implement management policy and decision making, is the enterprise current assets in the liquidity is relatively weak, with large amounts of assets, inventory turnover rate directly affect the enterprise's capital takes up level and assets operation. The stand or fall of inventory management largely affect the interests of stakeholders across the enterprise and enterprise, is the important part of enterprise management. So, if an enterprise want to maintain a relatively high profit ability, should attach too much importance to the enterprise inventory management.

　　　This article through the literature consult, chart analysis method on the importance of inventory management and the enterprise inventory management problems are analyzed, and puts forward the scientific countermeasures of enterprise inventory management. First from inventory management aspects this paper expounds the necessity of strengthening the inventory management and the significance, as well as how to strengthen the inventory management. Secondly analyzes the existing problems in enterprise inventory management in our country, aimed at the insufficient place, combined with the specific situation of enterprises, to conduct a comprehensive, in-depth to explore and analysis, finally put forward useful and feasible improvement methods and specific measures, in order to improve our country enterprise inventory management innovation to promote the constant improvement of inventory management in theory and practice and development.

Key words  Inventory ; Inventory management ; The internal control system ; Inventory management system