“回扣”制到“小费”制的制度变迁分析

“回扣”是困绕旅游行业多年的难题，“小费”作为解决“回扣”问题可能手段之一，在一些旅行社已经开始实行。本文从制度经济学的角度，通过制度变迁理论，对“小费”制取代“回扣”制的变迁动力进行分析，得出结论，在现阶段，只有“小费”制制度供给，缺乏“小费”制制度需求。从而无法全面实现“回扣”制到“小费”制的制度变迁。

The institution of ＂gratuity＂, as a solution to ＂kickback＂, has carried out in some travel service. In this paper, the author analyses the motive of institutional change from the institution of ＂kickback＂ to the institution of ＂gratuity＂ by the institutional theory, and draws a conclusion, in this stage, there is institutional supply of ＂gratuity＂, but it lacks of institutional demand of ＂gratuity＂ in tourism industry. As a result, institutional change from the institution of ＂kickback＂ to the institution of ＂gratuity＂ can＇ t carried out completely.