摘要：中小企业经济已经成为我国经济发展中的主力军。虽然目前中小企业管理规范化方面取得了很多成就，但是也存在很多问题。库存管理中库存在企业资产中占用比例过大一直是中小企业管理工作中难以解决的问题。为了保证存货的安全完整，防止在存货过程中出现差错，提高企业存货管理的效率，并且及时发现和改正存货过程中的存在的问题，控制企业的经营成本，增加企业利润，促进中小企业的生产经营持续稳步发展，必须对企业库存进行合理高效的管理。本文从阐述供应商库存管理及库存内涵入手，对当前我国中小企业在存货内部控制及发货进行系统的研究，分析其存在的问题，并给出相应的解决策略。

关键词：  中小企业  库存管理  策略

Abstract: Medium and small-sized enterprises has become the main force in China. Although the present small and medium-sized enterprise standardized management has made many achievements, but there are also many problems. inventory assets of the enterprise takes up proportion is the main problem. In order to ensure the safety stock inventory complete, prevent errors in the process of the enterprise inventory management, improve efficiency, and to find  correct inventory during the course of the existing problems, control of the management of the enterprise, increase the profit of the enterprises, to promote the small and medium-sized enterprise production and develop steadily continuously, must be on enterprise inventory for rational and efficient management. This paper expounds the connotation of supplier inventory management and stock, to research current small and medium enterprises in the internal control of inventory and delivery systems, analysis its existing problems, and gives the corresponding solution strategy.

Keywords: supplier management; small and medium-sized enterprise; inventory management; strategy

　　本文通过对我国中小企业在库存控制及其相关领域分析，探讨了中小企业在库存内部控制方面存在的一些问题，提出了改善中小企业库存内部控制的方案以及发货策略，采用了一套比较可行的存货控制的改进方法，试图为中小企业公司降低库存成本扩大盈利找到一条出路。