摘要：存货是满足企业正常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。目前，一些中小企业老板的经营管理理念仍然停留在粗放型的管理层次上，企业没有一套完整、健全的管理制度。因此本文选择国内中小企业作为研究对象，对存货管理中存在的问题和对策进行研究。首先，本文先从理论出发，全面介绍存货管理理论的概念及发展，简要分析各种理论的主要内容，为下面的研究提供借鉴作用。其次通过对中小企业报表等资料的收集和整理，了解企业存货管理水平和存货质量的现状，发现存货管理中的问题，找出存货管理存在问题的原因。再次，运用实证分析，进一步分析影响存货管理的因素，提出解决存货管理问题的措施。通过对存货管理的对策研究，旨在加强企业存货管理，以达到提高企业经济效益、促进企业经营目标实现的目的。 

关键词：中小企业；存货管理；对策

Abstract：The inventory is to meet the normal production and sales of liquid assets held，is an important economic resources can bring economic benefits will flow to the enterprise．At present, the bosses’ management idea of some small and medium-sized enterprise still stay in extensive management level, and their enterprise doesn't have a complete and perfect management system. Therefore this paper chooses domestic enterprise as the research object, the inventory the problems existing in the management and countermeasures for research. First of all, the paper first from theory, a comprehensive introduction to the theory of inventory management concept and developing, briefly analyzes all kinds of the main content of the theory; provide some reference for the research of the role. Next to small and medium enterprise statements through collection of data and sorting, understand enterprise management level and inventory stock of the present situation of quality, and found that the inventory management problem, find out the cause of the problems of inventory management. Again, use empirical analysis, and further analyzes the factors affect the inventory management and puts forward the solution to the problems of the inventory management measures. Through the research on the inventory management countermeasures, in order to achieve greater economic efficiency of enterprises, promote business objectives to achieve the purpose．

Keywords: Small and medium-sized enterprises; inventory management; countermeasures