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本文所讨论的是由于违反两个基本假定而影响企业投入产出模型应用的问题之一—可替代产品的处理方法问题．文章首先简单列举了企业中普遍存在的可替代产品的主要特点及其表现形式．在此基础上，提出了三种处理方法，它们分别是虚拟部门法、部门合并法、加权平均法．并对这三种方法的处理要点、应用步骤逐一进行了讨论．为了正确使用这些方法，还分别对它们各自的特点、适用范围以及应用中可能出现的问题等作了必要的说明．
This article discusses one of the problems that affect the application of enterprise input-output model due to the violation of two basic assumptions—the problem of alternative products. The article first enumerates briefly the main features and manifestations of alternative products that are commonly found in companies. Based on this, three kinds of processing methods are proposed, they are virtual department method, department consolidation method and weighted average method. The processing points and application steps of these three methods were discussed one by one. In order to use these methods correctly, they also make necessary explanations on their respective characteristics, scope of application, and possible problems in application.