存货是企业流动资产的重要组成部分，它直接反映了企业流动资金的运作情况。合理地选择存货的管理办法，对企业的经济效益和长期发展能力具有不可忽视的意义。通过加强存货管理来加速资金周转的速度，从而促进企业的发展，提高经济效益。
Inventory asset makes up an important part of enterprise current assets, it directly reflects the condition of corporate operation asset liquidition. Reasonable selection of inventory management policy provides remardable significance in both economic efficiency and long-term viability of a enterprise. Accelerate the capital turnover rate through strengthening inventory management can promote the corporate development and improve economic efficiency .
通过进入企业实习，在实习过程中查看某中小企业的近三年财务状况并且进行数据分析得到的信息来编写调研报告。
Through internship at a enterprise, investigate the the financial position of an SME internship during the last years, provide the research report based on the process and analyze the data obtained.
得出结论：随着社会经济的不断发展，企业存货的管理成为经营活动中一项非常重要的活动，也成为现代企业管理的重要组成部分，存货管理的好坏直接关系到企业的经营效益和资金运作的质量，高效的存货管理可以减少企业物资浪费，提高企业的经济效益，保证会计核算的真实性和完整性。根据调查公司的实际情况，提出实施正确的存货管理方法，来降低企业的平均资金占用水平，提高存货周转率，才能最终提高企业的经济效益。
Concluded : Through the continuous development of social economy, inventory management become an essential activity of the enterprise business activities , which has also become an important portion of modern enterprise management, inventory management is directly related to the operational efficiency and capital management quality, efficient inventory management can reduce corporate material waste, improve corporate economic efficiency, and ensure the accounting's authenticity and integrity. Based on the actual situation of the surveyed company , propose the proper implementation method for inventory management, reduce inventory asset's average percentage in the total corporate funds, improve inventory turnover rate, in order to improve the corporate economic efficiency as the final outcome.
关键词： 存货管理 资金运作 存货周转 内部控制
Keywords : Inventory Management, Capital Operation, Inventory Turnover, Internal Control
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