【正文】 對存貨的數(shù)量，而且要對企業(yè)積壓的產(chǎn)成品做出合適的處理，比如降低價(jià)格出售等。企業(yè)銷售商品或者其他存貨時(shí)，一般應(yīng)該與購貨單位簽訂銷售合同，明確雙方責(zé)任，保證按期供貨并及時(shí)收回存貨銷售的貨款。同時(shí)，在企業(yè)存貨管理中應(yīng)該做到：企業(yè)有必要設(shè)置內(nèi)部審計(jì)機(jī)構(gòu)，并建立完善的企業(yè)內(nèi)部審計(jì)控制制度。企業(yè)應(yīng)依據(jù)當(dāng)前的規(guī)模和行業(yè)的要求等情況，制定合理科學(xué)的成本費(fèi)用的結(jié)算程序和方法。比如，MRPII、供應(yīng)鏈模式、ERP等等，這些先進(jìn)的管理模式，對于企業(yè)有很好的借鑒作用。企業(yè)資源計(jì)劃對企業(yè)管理改善持續(xù)化，企業(yè)建立一個(gè)可以不斷自我評價(jià)和不斷自我改善管理的機(jī)制。存貨管理指標(biāo)系統(tǒng)一般需要包括：存貨周轉(zhuǎn)率、存貨質(zhì)量索賠、存貨銷售目標(biāo)的完成率等等。對于員工的良好的存貨管理的建議，并且建議能使企業(yè)提高存貨水平的，企業(yè)應(yīng)該給予獎(jiǎng)勵(lì)與表彰。與其他流動(dòng)資產(chǎn)相比，存貨的變現(xiàn)能力相對較弱，因而存貨過多會(huì)使存貨在企業(yè)流動(dòng)資產(chǎn)中的比重上升，使企業(yè)流動(dòng)資產(chǎn)整體變現(xiàn)能力下降，從而使企業(yè)短期償債能力下降。致 謝本畢業(yè)論文是在我的導(dǎo)師XX老師的悉心指導(dǎo)下完成的。陶老師不僅在學(xué)習(xí)上給我以精心指導(dǎo)，同時(shí)還在思想、生活上給我以無微不至的關(guān)懷，在此謹(jǐn)向陶老師致以誠摯的謝意和崇高的敬意。最后，衷心地感謝在百忙之中評閱我畢業(yè)論文和參加答辯的各位專家、教授！參考文獻(xiàn)[1]，1730，[2]盧亮，王怡，（2）：15，[3]：，（2），[4]夏中澤，亢硯晶．淺析存貨管理在企業(yè)管理中的重要作用［J］.財(cái)經(jīng)界，2008(2)．[5]吉文麗,黃樂珊,[J]．新疆職業(yè)技術(shù)教育，2009(4) ．[6][J］．現(xiàn)代商業(yè)，2010(8)．[7]、原因以及解決辦法[J].當(dāng)代經(jīng)濟(jì)， 2010(14)．[8][J].經(jīng)營管理者,2014(1)[9][J].黑龍江科學(xué),2014(10)[10][J].科技視界,2014(22)[11][J].財(cái)經(jīng)界(學(xué)術(shù)版),2013(22)[12][J].中外企業(yè)家,2013(27)[13][J].中國外資,2013(14)[14][D].[15][D].[16][D].[17][D]對外經(jīng)濟(jì)貿(mào)易大學(xué),2010[18] [J]《新鄉(xiāng)教育學(xué)院學(xué)報(bào)》，2008（1）[19]、方法與實(shí)證研究[D]天津大學(xué)，2005[20][D]湖南大學(xué)，2009[21][J]《物流技術(shù)》，2004（7）[22][D]中國科學(xué)技術(shù)大學(xué)，2009[23] [J]《商業(yè)會(huì)計(jì)》，2014年（7）[24] [J]《商》，2014（8）[25] [J]《科技情報(bào)開發(fā)與經(jīng)濟(jì)》，2007（6）[26] [J]《中外企業(yè)家》，2014（4）[27] [J]《中小企業(yè)管理與科技》，2008（2）[29] [J]《現(xiàn)代商業(yè)》，2009（20） [30][J]《商場現(xiàn)代化》，2009（9）[31] [J]《太原城市職業(yè)技術(shù)學(xué)院學(xué)報(bào)》,2009（7）[32] [J]《現(xiàn)代管理科學(xué)》，2007（3）[32] [J]《科技信息（科學(xué)80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。s performers of the troupe still tour the region39。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2015 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine Gilt—Bronze Buddhist Images” achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of largescale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2011 television series that swept China off its feet and later took other Asian countries by storm. Two years ago, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in China39。s essay titled SelfReliance. If y