The advantages of establishing virtual inventory are: ① reducing capital occupation; (2) saving enterprise storage capacity; ③ Inventory can be adjusted flexibly; (4) Actively respond to the rising price of raw materials under low inventory; ⑤ The risk of delivery default is extremely low. The advantages of establishing virtual inventory are as follows: ① the liquidity of futures market is incomparable to that of spot market, so it is very simple and convenient to establish or cancel virtual inventory; (2) The quality of commodities delivered in futures is guaranteed, so there is no need to worry about counterfeiting; (3) There is no need to worry about security issues such as fire prevention and theft prevention in the warehouse, and the enterprise is at ease.