摘 要:存货是企业为满足正常的生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源，因此，人们一直在探索和研究存货管理理论和实践，提出了许多的存货管理方法和理论，并取得了很好的效果，然而，由于多方面因素的影响，大多数企业都面临着库存风险问题，库存过多，造成积压，不仅占用企业大量的场地和资金，加重企业的利息负担，而且长期存放会使物品变质过时，失去原有的价值。有效的存货管理可以提高存货的流转速度和总资产周转率，从而提高企业经济效益。如何降低库存风险，是每个企业都十分关心的问题。

　　本文通过对相关资料的收集和整理，结合实际调查、观察、问询等方法，发现企业存货管理中存在的问题，再对相关影响因素进行分析，提出存货风险问题的解决方法和意见，使企业降低存货风险。通过对存货风险的研究，可以加强企业的存货周转率，加强对存货的管理，使企业的资金有效的周转，从而在激烈的市场竞争中获利。

关键词： 库存风险；经济批量；内部控制

ABSTRACT:Inventory is a kind of liquid assets that the enterprise to meet the needs of the normal production and sales, It is also an important economic resource that can bring economic benefits to the enterprise. As a result, people have been researching on inventory management theory and practice all the time, and put forward a lot of inventory management method and theory, and obtained very good effect, However, most enterprises are faced with the inventory risk, inventory is too high, Not only occupied a lot of space and money, increase the interest burden of the enterprise, and long-term storage can make items metamorphism, lost the original value. Effective inventory management can improve the flow of inventory velocity and total asset turnover, thereby improving enterprise economic benefits. How to reduce the inventory risk is the problem that each enterprise concerned about.

　　This thesis collects and refreshes the related data, combining actual investigation and inquiry, found the existing problems in enterprise inventory management, next analyze the factors that affect inventory risk, put forward the issue of inventory risk solutions and ideas, make the enterprise reduce inventory risk, Through the analysis and research of inventory risk, the purpose is to strengthen the management of the inventory, increase inventory turnover and ensure the effective operation of inventory financing. So make profit in the competitive market.

Key words:  Inventory risk；Economic lot size；Internal Control