存货作为企业重要的资产,对企业的生产、经营、资金周转等有着巨大的作用。企业对存货的管理是否科学,关系到企业能否最大化地提高经济效益。在目前的中国,不论是大企业还是中小企业,存货管理方面均存在严重的弊端,如存货采购方法不科学,管理效率低下,管理不规范、职责不明的问题。如何科学化高效管理存货成为了企业思考的核心问题。本文以美的公司的发展历程为例,分析企业现行存货管理模式的弊端,及借鉴美的改革的经验,提出存货管理改革的对策。 As an important asset of an enterprise, inventory plays an important role in the production, operation and cash flow of an enterprise. Whether the management of inventory of enterprises is scientific is related to whether the enterprises can maximize their economic benefits. In present China, there are serious drawbacks in both inventory management of large enterprises and small and medium-sized enterprises, such as unscientific procurement methods, inefficient management, non-standard management and unclear responsibilities. How to manage inventory efficiently and scientifically has become the core issue of business thinking. Taking the development course of Midea Company as an example, this article analyzes the malpractice of the current inventory management mode in enterprises and draws lessons from the experience of the reform in the United States, and puts forward the countermeasures of the inventory management reform.