译文（字数 2915）：

我国企业存货管理存在的主要问题及对策

我国不少企业的存货管理存在核算虚假、保管存有漏洞、管理人员素质不高等问题，针对这些问题，企业应加强存货的财务核算、采购管理和保管，提高企业人员素质，建立适合企业发展的存货管理信息系统。 

关键词：存货管理；财务核算；采购管理 

存货是企业流动资产的重要组成部分，是为企业带来经济效益的一项重要经济资源。确切地讲，其指企业在日常活动中持有以备出售的产成品或者商品、处在生产过程中的在产品、在生产过程或者提供劳务过程中耗用的材料和物料等。 

存货管理直接关系到企业的资金占用水平以及资产运作，不断提高企业存货管理水平有助于提高企业的竞争力，在企业生存、发展、获利等方面起到重大作用。 

外文原文（字符数 10023）：

外文出处 Foreign economic and trade 1 (2012) : 143-144, a total of 2 pages

Main problems of enterprise inventory management in our country and the countermeasures

Inventory management of many enterprises in our country false accounting, custody holes, management personnel quality is not high, to solve these problems, the enterprises should strengthen inventory, financial accounting, purchasing management and preservation, improve the enterprise personnel quality, establish suitable for the development of the enterprise inventory management information system.

Key words: inventory management; financial accounting; Purchasing and supply management

Inventory is an important part of enterprise liquid assets, is for enterprise to bring the economic benefit is an important economic resources. Specifically, it refers to the enterprise in everyday activities held for sale of finished goods or commodities, in the production process in the product, in the production process or provide labor services process consumption of materials and materials, etc.