The paper made a serious definition to the concept of NPL ,and try to study the theory of X s Party Material Flow which was made by Hou Hanping,then gave the auther s view about it.

• 基于严谨的理论基础,对理论界提出的第N方物流作了严格的界定,并以此为基础,尝试对侯汉平提出的“第X方物流理论”加以研究和创新,并指出了该理论的研究意义及应用范围。