摘要:随着全球经济一体化进程的加快，市场竞争越来越残酷。当代企业管理中也越来越重视存货的管理，存货管理成为企业管理很重要的一部分。存货是企业资产里的重要要素，存货管理同时也是财务管理中的重要组成部分。管理存货的结果会直接关系到企业的资金占用水平及资产运作，企业要有长足发展，其中存货管理是不可忽视的一部分。加强存货管理可以有效地服务于基本生产、技术改造的全过程。

    本文根据存货管理的相关研究文献和相关理论，详细地分析了目前南通瑞源电子有限公司存货管理存在的现状，针对公司存货采购、验收、储存、保管、领用等各个环节出现的问题作了具体阐述，并结合存货资金及存货风险等因素总结出了企业存货管理存在问题的主要原因。在此基础之上，论文依据相关财务制度、存货管理理论及现代化信息技术管理理论，从存货内控制度、企业成本核算程序、存货资金电算化管理方式、采购环节的管理及物流等方面提出了改善南通瑞源电子有限公司存货管理问题的对策。

关键词 中小企业；存货管理；对策

Abstract:With the acceleration of the process of global economic integration, the market competition is becoming increasingly fierce. Inventory management has also become an important part of the modern enterprise management. Inventories are important assets of the enterprise, so inventory management is an important part of financial management, inventory management, good or bad, is directly related to the level of funds used, as well as asset management. As part of the process of enterprise development, it cannot be ignored. To enhance the level of inventory management is the basis of normal production, and it is also good for the whole process of  technological transformation.

　　　Combined with inventory management research literature and the related theory, a detailed analysis of the current nantong ruiyuan electronics co., LTD. Inventory management of the status quo, according to company inventory procurement, acceptance, storage, safekeeping, recipients each link problems, such as concrete, and connecting with the inventory and inventory risk factors such as summed up the main cause of the enterprise inventory management problems. On this basis, the paper on the basis of relevant financial system, inventory management theory and modern information technology management theory, from the inventory internal control system, enterprise cost accounting procedures, computerized inventory capital management, purchasing management and logistics, etc, puts forward improving nantong source electronic co., LTD inventory management problems.

Keywords  Small And Medium-Sized Enterprises  Inventory  Countermeasures