摘要现如今随着全球化趋势，我国零售行业也发展迅速，势头良好，超市行业在居民生活中已必不可少。国内良好的发展前景吸引了一大批跨国零售集团进入了我国市场，例如：沃尔玛、家乐福等，这对我国本土的零售企业造成了极大的威胁，而零售行业不同于高新技术行业的竞争，零售行业的产品品质并无很大差别，所以零售企业之间的竞争更多的是价格战，降低存货的成本。因此，超市必须在供应链的各个环节对存货采取有效的内部控制，降低成本，提高核心竞争力，打赢价格战。本文以东莞市本土的YT超市作为分析对象，针对其存活内部控制存在的问题及原因给出相应的建议。本文通过实地调查，基本掌握了YT超市存货内部控制现状和一些基本数据，YT超市主要存在供应商制度不完善，出入库审核不够严格，盘点制度不完善、缺少内部控制氛围等问题，提出完善供应商制度后盘点程序，提高仓储水平、配送效率，加强监督和信息沟通，重塑企业文化等建议。关键词：超市存货内部控制AbstractNowwiththetrendofglobalization,China'sretailindustryisalsodevelopingrapidly,themomentumisgood,thesupermarketindustryinthelivesofresidentshavebeenessential.Thedomesticgooddevelopmentprospecthasattractedalargenumberoftransnationalretailgroupstoenterourmarket,suchas:Walmart,Carrefour,etc.,whichhasposedagreatthreattoourdomesticretailenterprises,theretailindustryisdifferentfromthehigh-techindustrycompetition,theproductqualityoftheretailindustryisnotverydifferent,sothecompetitionbetweenretailenterprisesismorepricewar,reducethecostofinventory.Therefore,thesupermarketmusttakeeffectiveinternalcontroltothestockineachlinkofthesupplychain,reducethecost,improvethecorecompetitiveness,andwinthepricewar.Inthispaper,wetaketheYTsupermarketinDongguanastheanalysisobject,andgivesomesuggestionsontheproblemsandreasonsofitsinternalcontrol.Throughon-the-spotinvestigation,thisarticlebasicallygraspstheYTsupermarketstockinternalcontrolpresentsituationandsomebasicdata,YTsupermarketmainlyexiststhesuppliersystemnottobeperfect,entersthestorehouseinspectionnottobestrictenough,inventorysystemisnotperfect,thelackofinternalcontrolatmosphereandotherissues.theauthorputsforwardsomesuggestions,suchasimprovingtheinventoryprocedureafterthesuppliersystem,improvingthestoragelevelandremoldingtheenterpriseculture.Keywords:supermarketinventoryinternalcontrol目录TOC\t"一级标题,1,二级标题,2"\h\uHYPERLINK\l"_Toc36657845"一、引言PAGEREF_Toc36657845\h1HYPERLINK\l"_Toc36657846"二、存货内部控制的相关理论PAGEREF_Toc36657846\h1HYPERLINK\l"_Toc36657847"（一）内部控制的构成要素PAGEREF_Toc36657847\h1HYPERLINK\l