摘要
本文认为,在物流已成为政府和企业关注焦点的今天,有必要对我国当前的物流现状及若干理论问题作一探讨。文章认为,物流的研究方法应该是多学科的综合,第三方物流理论需重新认识,物流企业应在第二方物流上下功夫,而且物流准确地讲应是产业的支柱,而远未形成支柱产业。文章还对第三利润源及物流成本核算等问题提出了自己的见解。
This article maintains that logistics has become a focus closely concerned by governments and enterprises.It is necessary to make a study on China's current logistics situation and some theoretical problems.The article holds that the research methodology in logistics area should be multi ple and the third party logistics theory should be reviewed,logistics enterprises should attach more importance to the second party logistics.Precisely speaking,logistics is still a pillar to industry and not a pillar industry at all.The article also puts forward some new points on problems such as the third spring of profit and logistics cost accounting.
出处
《中国流通经济》
CSSCI
2002年第5期9-11,共3页
China Business and Market
关键词
物流研究
第三方物流
物流成本
物流发展
logistics,industry pillar,the third party logistics,logistics cost