The current development of China’s logistics and distribution field lags behind that in developed countries, and the fierce competition faced by China after joining the WTO poses a pressing demand for this field, an advanced form of logistics. Therefore, the study of the establishment and optimization of flexible delivery system is of obvious theoretical and realistic significance for the development of this field, the planning and design of the delivery system and its operation management. This report examines what makes the delivery system flexible, how the internal and external environment affects its flexible performance and efficiency, and attempts to find the way to establish an ideal, high-efficiency and flexible delivery system.