缺陷产品召回及其会计处理探析.DOC

摘要：缺陷产品召回是指产品的生产者得知其生产的某类产品存在危及消费者人身及财产安全的缺陷时，按照法律规定的程序与条件，将缺陷产品收回并予以免费维修、更换、回收及退赔；它具有法律主体的宏观性、损害后果的事前预防性、价值取向上的社会本位性和解决纠纷的高效性等特性。

　　本文阐述了缺陷产品召回在国外一些国家已经发展了许多年，相关制度也得到了较大的完善，而在我国，相关制度的出现较晚，仍有诸多不足，还需要逐步走向完善。本文同时阐述了缺陷产品的会计处理方法，还有阐述了缺陷产品相关制度完善的必要性和重要性。

关键字：缺陷产品；召回；制度；安全

Abstract：For defect product call back is to point to the producer that its production to that sort of existing products endanger personal and property safety of consumers defect, according to procedures prescribed by law and conditions, and to be defective products will take a free repair, replacement, recycling and range; It has the legal subject, the consequences of a macroscopic damage preventive, value orientation in advance on the social standard sex and resolve the dispute of high efficiency and other characteristics. 

　　　This paper expounds the recall of defective products in foreign countries has developed many years, relevant system also got bigger improvement, but in our country, relevant system appeared relatively late, there are still many shortcomings, also need to be perfected. This paper introduces the method of accounting treatment of defective products, and expounds the perfection of the system of defective products and the importance and necessity of.

Keywords: Defective products;Recall;System;Safety

　　建立产品召回制度有利于保护消费者的人身财产安全，促进消费，提高人们的物质生活水平。目前，我国在市场上依旧充斥着大量的劣质产品，给人们的生产生活带来巨大的隐患，甚至造成严重的人身伤亡事故。在物质贫乏的年代，人们从实用的角度而言对产品的一些缺陷还可以忍受，改革开放以来，物质已经变得极大丰富，市场从“卖方市场”转为“买方市场”，人们的消费档次逐步提高，对产品的需求由实用变成注重档次、品牌后如果说还是任由劣质产品当道的话，那么给消费者造成的人身财产安全将无法估量，不利于促进消费，阻碍经济的增长。而实行产品召回制度，将促使企业不断改进产品质量，使产品的档次不断提高，从而降低造成消费者人身财产安全的危险性，有利于拉动消费，改善人们的物质生活水平。