本文探讨了企业采用退货政策的原因、形式,分析了退货政策制定的依据,并得出几点启示,即退货政策的制定取决于制造商收益与成本比较,允许退货在一定条件下可以增加制造商利润,供应链成员应根据具体的环境、政策来制定最优的产品批发、零售价格,以协调整个供应链,实现企业利润最大化目标。 This article discusses the causes and forms of the adoption of return policies by enterprises, analyzes the basis for the development of return policies, and draws some inspirations. That is, the formulation of return policies depends on the manufacturer’s benefits and costs, and allows returns to be increased under certain conditions. Business profits, supply chain members should be based on the specific environment, policy to develop the best product wholesale, retail prices, in order to coordinate the entire supply chain, to achieve the goal of maximizing corporate profits.