第三方物流是企业的第三利润源泉

第三方物流在全球范围内发展迅速，是经济发展和社会需求的产物。它已被认为是企业在降低物质消耗、提高劳动生产率以外的“第三利润源泉”。第三方物流有利于企业集中资源经营主业、提升服务价值、提高竞争力、减少成本、、降低风险、树立形象、拓畏市场。

The Third Party Logistics: The Third Source of Enterprise Profit

The accounting policy, as a series of technique regulations in accounting process, is a competition rule and system arrangement of social economic and political benefits. Different accounting policy choice of a business would bring about different benefits allotment effect and efficiency of social resources rearrangement. Thus, the study and application of accounting policy selection is significant for promoting the accounting quality and financial management efficiency in modem Chinese businesses. To compare with the foreign countries, the research on this problem in China needs to be progressed. With the development of China capital market, the research value of this problem is increasing. The study of accounting policy selection will become an important and new issue in Chinese capital market in 21th century.