摘 要:存貨是企業(yè)為滿足正常的生產(chǎn)和銷售需要而持有的流動(dòng)性資產(chǎn)，是能夠給企業(yè)帶來(lái)經(jīng)濟(jì)利益流入的重要經(jīng)濟(jì)資源，因此，人們一直在探索和研究存貨管理理論和實(shí)踐，提出了許多的存貨管理方法和理論，并取得了很好的效果，然而，由于多方面因素的影響，大多數(shù)企業(yè)都面臨著庫(kù)存風(fēng)險(xiǎn)問(wèn)題，庫(kù)存過(guò)多，造成積壓，不僅占用企業(yè)大量的場(chǎng)地和資金，加重企業(yè)的利息負(fù)擔(dān)，而且長(zhǎng)期存放會(huì)使物品變質(zhì)過(guò)時(shí)，失去原有的價(jià)值。有效的存貨管理可以提高存貨的流轉(zhuǎn)速度和總資產(chǎn)周轉(zhuǎn)率，從而提高企業(yè)經(jīng)濟(jì)效益。如何降低庫(kù)存風(fēng)險(xiǎn)，是每個(gè)企業(yè)都十分關(guān)心的問(wèn)題。

　　本文通過(guò)對(duì)相關(guān)資料的收集和整理，結(jié)合實(shí)際調(diào)查、觀察、問(wèn)詢等方法，發(fā)現(xiàn)企業(yè)存貨管理中存在的問(wèn)題，再對(duì)相關(guān)影響因素進(jìn)行分析，提出存貨風(fēng)險(xiǎn)問(wèn)題的解決方法和意見(jiàn)，使企業(yè)降低存貨風(fēng)險(xiǎn)。通過(guò)對(duì)存貨風(fēng)險(xiǎn)的研究，可以加強(qiáng)企業(yè)的存貨周轉(zhuǎn)率，加強(qiáng)對(duì)存貨的管理，使企業(yè)的資金有效的周轉(zhuǎn)，從而在激烈的市場(chǎng)競(jìng)爭(zhēng)中獲利。

關(guān)鍵詞： 庫(kù)存風(fēng)險(xiǎn)；經(jīng)濟(jì)批量；內(nèi)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