摘要:随着市场经济的蓬勃发展，中小企业已经成为市场经济中举足轻重的组成部分。但是现代的企业生存越来越艰难，竞争越来越激烈，在这样严峻的形势下，企业管理的每一个环节都影响企业的发展和竞争力。企业的存货是一项非常重要的流动资产，占用着企业大量的资金，很大程度上左右着企业的发展，所以，企业要科学运用有效的存货管理方法，对存货进行有效的控制，减少存货管理中不必要的成本开支，从而达到提高企业经济效益的目的，促进企业更好、更长远的发展。

　　　本文以国能子金电器公司作为研究对象，通过对该企业存货管理相关资料的收集与整理，结合对企业的实际调查与询问，较全面地掌握该企业存货管理的基本情况，从而指出公司存货管理方面存在的问题，并进一步分析产生问题的原因，最后针对性地从内部控制和ERP系统使用等方面提出加强存货管理的对策，以改善企业的存货管理，提高存货资金的使用效益。

关键词  存货；内部控制制度；第三方物流；ERP系统

Abstract:With the rapid development of market economy, small and medium enterprises have become the important part of the market economy. But it’s more and more difficult for modern enterprises to survive in the society, as the competition is increasingly fierce. In the severe situation, every part of the business management influences enterprises’ development and competitiveness. The inventory is a very important current asset, which will take up a lot of money in the enterprise. To a large extent, inventory will influence the development of enterprises. So enterprises should use the scientific and effective inventory management methods to have effective control of inventory and reduce unnecessary costs, then we can achieve the purpose of improving the economic efficiency of enterprises and promote the enterprises’ better and longer-term development.

　　　In this paper, GUONENGZIJIN Electric Company is the research object, through the collection and collation of the company’s inventory management, combined with the actual investigation and inquiry, i have a more comprehensive grasp of the basic situation of the company’s inventory management. Then I will propose the existing problems in the company’s inventory management, and further analyze the causes of the problems. Finally I will put forward the countermeasures from the internal control and the use of ERP systems, to enhance inventory management and to improve inventory efficiency of capital use.

Keywords  Inventory  Internal control system  Third-Part Logistics  ERP system