摘要：对企业存货的管理，主要内容包括存货的信息管理以及在此基础上进行的决策分析，最后进行有效控制提高经济效益以达到存货管理的最终目的。存货管理是将厂商的存货政策和价值链的存货政策进行作业化的综合过程。存货是企业的重要资产，存货管理是企业内部控制的重要环节。存货管理的好坏直接关系到企业的资金占用水平以及资产运作，是企业实现经营目标，贯彻经营方针和决策，维护流动资产安全与完整，保证财务收支合法、会计信息真实性的一种内部自我协调、制约和监督的控制系统。存货的管理不仅有助于防止存货业务的错误记录和舞弊行为的发生，还能使企业加强成本控制，实施低成本战略，是企业管理中不可忽视的一部分。本文通过分析沃尔玛在存货管理方面的优秀管理办法及可能存在的问题，从整体上提出了改善商品流通企业存货管理问题的对策。

关键词：商品流通企业  存货管理  问题  对策

Abstract:  The enterprise inventory management, mainly including the information management of inventory and the decision analysis on which it based, and at last, with effective control to improve the economic efficiency can achieve the ultimate goal of inventory management. Inventory management is an integrated process which operationalizes the inventory policy of both the vendor and value chain. Inventory is an important corporate asset, and inventory management is an important part of internal control. Inventory management is directly related to the level of corporate funds used and asset management, and it is a control system of self-coordination, control and supervision which help enterprise achieve business objectives, implement business policy and decision, maintain security and integrity of current assets and ensure financial balance’s legitimacy and accounting information’s authenticity. Inventory management not only helps to prevent errors and frauds of inventory business, but also enable enterprise to strengthen cost control and implement low cost strategy, and is the part which cannot be ignored of the corporate management. With analyzing the Walmart’s excellent management approach in inventory management and the possible problems, this paper proposes the overall improvements in commercial enterprise’s inventory management.

Key words: commercial enterprise   inventory management   problem     solution