摘要：缺陷產(chǎn)品召回是指產(chǎn)品的生產(chǎn)者得知其生產(chǎn)的某類產(chǎn)品存在危及消費(fèi)者人身及財產(chǎn)安全的缺陷時，按照法律規(guī)定的程序與條件，將缺陷產(chǎn)品收回并予以免費(fèi)維修、更換、回收及退賠；它具有法律主體的宏觀性、損害后果的事前預(yù)防性、價值取向上的社會本位性和解決糾紛的高效性等特性。

　　本文闡述了缺陷產(chǎn)品召回在國外一些國家已經(jīng)發(fā)展了許多年，相關(guān)制度也得到了較大的完善，而在我國，相關(guān)制度的出現(xiàn)較晚，仍有諸多不足，還需要逐步走向完善。本文同時闡述了缺陷產(chǎn)品的會計處理方法，還有闡述了缺陷產(chǎn)品相關(guān)制度完善的必要性和重要性。

關(guān)鍵字：缺陷產(chǎn)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

　　建立產(chǎn)品召回制度有利于保護(hù)消費(fèi)者的人身財產(chǎn)安全，促進(jìn)消費(fèi)，提高人們的物質(zhì)生活水平。目前，我國在市場上依舊充斥著大量的劣質(zhì)產(chǎn)品，給人們的生產(chǎn)生活帶來巨大的隱患，甚至造成嚴(yán)重的人身傷亡事故。在物質(zhì)貧乏的年代，人們從實(shí)用的角度而言對產(chǎn)品的一些缺陷還可以忍受，改革開放以來，物質(zhì)已經(jīng)變得極大豐富，市場從“賣方市場”轉(zhuǎn)為“買方市場”，人們的消費(fèi)檔次逐步提高，對產(chǎn)品的需求由實(shí)用變成注重檔次、品牌后如果說還是任由劣質(zhì)產(chǎn)品當(dāng)?shù)赖脑?，那么給消費(fèi)者造成的人身財產(chǎn)安全將無法估量，不利于促進(jìn)消費(fèi)，阻礙經(jīng)濟(jì)的增長。而實(shí)行產(chǎn)品召回制度，將促使企業(yè)不斷改進(jìn)產(chǎn)品質(zhì)量，使產(chǎn)品的檔次不斷提高，從而降低造成消費(fèi)者人身財產(chǎn)安全的危險性，有利于拉動消費(fèi)，改善人們的物質(zhì)生活水平。