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21世纪初，随着互联网的发展，电子商务开始对实体连锁超市的业绩产生巨大的冲击，以新的经营模式对实体卖场造成巨大的威胁如：淘宝、京东、拼多多、抖音等。而在新冠疫情的推动下，新生的宅配模式走入大众的视野，由于疫情的持续性，宅配模式成为顾客关注的焦点。如：美团优选、京东到家、盒马生鲜等。如何在竞争激烈的市场环境中占有一席之地，成为管理者需要考虑的重点；如何提高超市核心竞争力来抵御市场风险，对于超市而言，就必须从降低运营成本改进存货内部控制水平方面来着手，以便企业在市场竞争中立于不败之地。

本文以存货管理和内部控制之间的密切关系为基础，借鉴国内外相关文献资料，以MG连锁超市为案例企业，从内部控制五要素着手，对MG连锁超市存货采购、仓储配送和日常管理环节进行分析，找出超市存货在管理制度、操作流程和信息系统建设三个方面存在的问题，并提出改进策略。首先，本文对存货管理、内部控制和存货内部控制进行理论分析，阐明超市存货内部控制对企业可持续发展具有重要的影响作用，并且存货内部控制要从采购、仓储配送和日常管理这三个环节来进行控制。其次，采用实地调查法对MG连锁超市的财务现状、业务流程和内部控制现状进行分析，发现存货采购、仓储配送和日常管理中存在的问题。最后，基于理论分析和实地调查，提出有针对性的改进建议，希望在此基础上，可以提出改善存货管理水平和内部控制质量的有效策略。

本文的研究结论如下：（1）存货管理与内部控制之间相互影响，企业想要实现提高企业竞争力的目标，就必须提升内部控制水平。（2）基于存货内部控制中的缺陷，本文试图从存货的采购、配送、仓储和管理环节提出改进策略。对MG连锁超市存货内部控制具有一定的现实应用作用，也对其他类似连锁超市运营管理具有一定的借鉴意义。

At the beginning of the 21st century, with the development of the Internet, e-commerce began to have a huge impact on brick-and-mortar supermarket chains, and brought a huge threat to brick-and-mortar stores with new business models such as Taobao, JD.com, Pinduoduo, Douyin, etc. Driven by the new crown epidemic, the new home delivery model has entered the public's field of vision. Due to the persistence of the epidemic, the home delivery model has become the focus of customers' attention. Such as: Meituan Select, JD Daojia, Hema Fresh, etc. How to occupy a place in the increasingly fierce market environment has become the key point for managers to consider; how to improve the core competitiveness of supermarkets to resist market risks, for supermarkets, it must start from reducing operating costs and improving the level of internal inventory control. In order for enterprises to remain invincible in the market competition.

Based on the close relationship between inventory management and internal control, this paper draws on relevant literature at home and abroad, takes MG supermarket chain as a case enterprise, and starts from the five elements of internal control, and analyzes the aspects of inventory procurement, warehousing distribution and daily management of MG supermarket chain. It analyzes and finds out the problems existing in the management system, operation process and information system construction of supermarket inventory, and proposes improvement strategies. First of all, this paper makes a theoretical analysis on inventory management, internal control and inventory internal control, and clarifies that the supermarket inventory internal control has an important impact on the sustainable development of enterprises, and the inventory internal control should be carried out from the three links of procurement, warehousing and distribution and daily management. to control. Secondly, using the method of on-the-spot investigation to analyze the financial status, business process and internal control status of MG supermarket chain, and find out the problems in inventory procurement, storage distribution and daily management. Finally, based on theoretical analysis and on-the-spot investigation, put forward targeted improvement suggestions, hoping to put forward effective strategies to improve inventory management level and internal control quality on this basis.

The research conclusions of this paper are as follows: (1) There is mutual influence between inventory management and internal control. If a company wants to achieve the goal of improving its competitiveness, it must improve the level of internal control. (2) Based on the defects in inventory internal control, this paper attempts to propose improvement strategies from the aspects of inventory procurement, distribution, warehousing and management. It has a certain practical application effect on the internal control of MG chain supermarket inventory, and also has certain reference significance for the operation and management of other similar supermarket chains.