改革开放以来,随着我国综合国力增强,经济规模的扩大、业务往来频繁以及企业所面临内外部环境更加复杂多变,各企业为了提高经营效率,充分有效地获取各种资源,在市场上争得一席之地,让企业实现既定的管理目标,获取更大的经济利润,变得更强走得更远,从而迫切要求企业加强对内部控制制度的建设,而很多企业存货数量多少、保管情况等对企业财务状况有很大影响,更会影响到企业总体的未来判断。所以本文从五要素角度分析了公司在存货内部控制方面存在的一些问题,提出了加强存货内部控制的相关建议,以促进企业经济效益的提高。 Since the reform and opening up, as China’s overall national strength has increased, its economic scale has expanded, its business operations have been frequent, and the external and internal environment faced by enterprises has become more complex and ever-changing. In order to improve operational efficiency, various enterprises must fully and effectively acquire various resources and compete in the market Have a place, so that enterprises achieve the established management objectives, access to greater economic profits, to become stronger to go further, which urgently urged enterprises to strengthen the building of internal control system, and many enterprises inventory quantity, custody, etc. Corporate financial position has a great impact, but also affect the overall corporate future judgment. Therefore, this article analyzes some problems existing in the internal control of the stock from the five elements and puts forward some suggestions to strengthen the internal control of the stock so as to promote the improvement of the economic efficiency of the enterprise.