1, China's commodity circulation enterprises include: commercial, grain, materials, supply and marketing, foreign trade, pharmaceutical business, petroleum business, tobacco business, book distribution and other commodity circulation enterprises.

2. Commodity circulation enterprises refer to all enterprises independently engaged in commodity circulation activities, which purchase commodities at low prices and sell commodities at high prices to realize the difference between the purchase and sale of commodities, so as to make up for the expenses of enterprises and obtain profits.

3, commodity circulation enterprises have three characteristics:

First, the main content of business activities is the purchase and sale of goods;

Second, commodity assets account for a large proportion of all assets of enterprises, which is the focus of enterprise asset management;

The third is the trajectory of capital activities in enterprise operation. "Money-commodity-money".