所谓企业“账外物”，就是企业物资总账和明细账中没有记录，或虽有记录，但实物数比账面数多出来的，而又在企业里实实在在存在的那部分物资。消除企业“账外物”是提高企业管理水平，降低成本、提高经济效益的一项重要内容。 一、“账外物”的来源 “账外物”分布广，来源渠 The so-called “corporate account”, is the corporate general ledger and subsidiary ledger did not record, or although there are records, but the physical number more than the book out, but in the enterprise that part of the real material. The elimination of “off-balance sheet items” of enterprises is an important part of raising the level of enterprise management, reducing costs and raising economic benefits. First, the source of “off-book items” The “off-book items” are widely distributed, sources and drains