英语翻译摘要 ：随着市场经济体制的发展完善,企业得到很大的发展,改革日益深入,人们越来越重视财务管理对企业的作用,而存货

英语翻译
摘要 ：随着市场经济体制的发展完善,企业得到很大的发展,改革日益深入,人们越来越重视财务管理对企业的作用,而存货管理是财务管理的重要组成部分,是管理者极为关心的课题.存货是企业的一项重要资产,贯穿企业生产经营的各个环节.企业的存货管理水平越高,企业的竞争力越强,并且企业的收益、风险以及流动性综合水平受存货管理水平的直接影响.企业的存货成本管理存在诸多问题,不符合现代企业成本管理的要求.企业应根据发展的需要,控制相应的存货成本,以保证企业健康发展.本文首先对存货的概念、特点以及存货管理的重要性分别进行论述.其次,结合实习单位--无锡四棉纺织有限公司的存货成本管理情况对我国企业存货成本管理的现状进行分析,存货管理存在诸多问题,主要有存货的管理机制欠完善、存货分类管理不规范、企业忽视外部物流资源的利用、存货信息缺乏共享、内部控制制度不健全.最后,论文主要从加强存货成本管理环节以及加强存货成本内部控制两方面加以分析,就现阶段如何提高企业存货运营效率,提升企业竞争力,节省存货管理成本给出一些建议.
关键词：存货；管理；问题；对策

Abstract: With the development and improvement of the market economic system, enterprises have benefited a lot and the reform is increasingly deepened. People become more concerned about the role of financial management to enterprises, and inventory management is an important part of financial management which the managers care the most. Inventory is an important asset of enterprise, it goes through every part of production and operation of enterprises. The higher the level is , the more competive the enterprise will be. And inventory management will directly affect the profits,risk and liquidity level of enterprises. There are many existed problems of enterprises' inventory management which are not in accordance with the demand for cost management in modern enterprises. Enterprises shold control the relavent inventory cost according to their management so that they can gain a healthy development. Firstly, the article gives out the definition and characteristics of inventory and it also analyzes the importance of inventory management. Secondly, take my intership in Wuxi Simian Textile Co., Ltd. as an example, we analyze the current situation of enterprises' inventory management. There are many problems of inventory management, including that management system for inventory is imperfect,classified management of inventories is not regualated, enterprises are neglecting the outside logistic resources, inventory information is in lack of sharing , innner controlment system is not well enough. At last, we make analysis on how to strengthen inventory management and inner inventory cost for controlment and put forward some proposals for the enterprises to improve their inventory manage efficency and enhance their competitive strength and save the cost for inventory management.
keyword: inventory , management , problem, countermeasure