企业信用缺失:一个成本视角

Enterprise discredit: A cost view

对于企业信用缺失问题现在讨论更多是伦理、道德、社会学等角度,即使是从经济学角度也仅是分析企业失信的原因。该文从成本角度讨论企业信用缺失问题,认为企业失信成本具有内部性和外部性特征,而且失信成本有显性失信成本和隐性失信成本之分,并提出企业失信并不是普遍所认为收益大于成本所致,而是由于企业显性和隐性失信成本难以量化而导致企业的错误决定。文章最后还简单讨论了企业失信成本的确认问题。

<Abstrcat>Many scholars have been discussing the reason of enterprise discredit from certain perspective such as ethics, morality, sociology and economics. This article puts forward the standpoint on cost theory that the cost of enterprise discredit has external and internal trait and it is composed of dominant cost and recessive cost. So it is wrong for us to take the view that the reason of enterprise discredit is gaining much earning. It is the difficult measurement of complete discredit that leads enterprises to make the wrong decisions. The article also discusses the confirmation of the cost of enterprise discredit.