摘要：存貨管理在企業內部控制中是一個重要環節,是企業為了實現經營目標,貫徹經營管理政策和決策, 是企業流動資產中流動性相對較弱、金額較大的資產,存貨周轉速度直接影響到企業的資金占用水平和資產的運作。存貨管理的好壞極大程度上影響到整個企業與企業利益的相關者,是企業管理中重要的一部分。所以,一個企業如果要保持相對高的盈利能力,就應當非常重視該企業存貨的管理。

　　本文通過文獻查閱、圖表分析等方法對存貨管理的重要性和企業存貨管理存在的問題進行了分析,并且提出了企業管理存貨的科學對策。首先從存貨管理方面闡述了加強存貨管理的必要性及意義，以及如何加強存貨管理。其次深入分析我國現行企業存貨管理存在的問題，針對其不足的地方，結合企業的自身具體情況，進行全面、深入的探究與分析，最后提出有用可行的改進方法和具體措施，以此來健全完善我國企業存貨管理的創新需要，推進存貨管理在理論和實踐上的不斷完善與發展。

關鍵詞  存貨；存貨管理；內部控制制度；存貨管理制度

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