诚信缺失凸显商誉在企业发展中的重要作用

诚信是一个企业重要的无形资产内容，是无形资产——商誉形成的基本要素。诚信与道德是有区别的，诚信包含于道德，但是诚信无法承载更多的道德的内容。诚信的外在表现形式是声誉，而声誉是企业的无形资产。诚信缺失导致逆向选择和市场失灵，严重危害市场经济的发展。诚信缺失反映在会计上就是造成会计信息失真，但信息失真的原因是多方面的，诚信缺失在会计上集中表现为信息的违规性失真。违规性失真对经济的危害极大，所以，必须加强治理。对诚信缺失的治理可以从三个方面入手：强化反映企业声誉的信息、建立有效的声誉机制、提高整个社会的道德水准。     

企业营销活动中诚信缺失的博弈求解

本文针对目前企业营销活动中诚信缺失的现状，通过分析企业与消费者、竞争者、政府之间的博弈，总结了企业不诚信营销现象存在的主客观条件，得出有限博弈容易导致不诚信的结论，并提出政府应通过健全法制法规、利用声誉机制、培育诚信文化来引导企业诚信营销。     

诚信是民营企业生存之本

诚信,已经成为当前和谐社会最为缺失的一种社会信任资源.对企业而言,诚信是一种经营文化,关乎企业的声誉、形象和实力.     

诚信是企业发展的核心竞争力

企业要求生存、谋发展、占领市场,必须要赢得消费者,而赢得消费者的前提是靠诚信.在市场经济社会里,诚信比任何时候都更加重要.著名经济学家吴敬琏指出,信用是现代市场经济的生命,诚信是企业进行商业活动的必备要素.企业信用缺失,将造成生产成本增加,市场风险加大;从深层次上说,将造成整个社会资源使用效率低下,制约国民经济健康有序发展.     

基于三方博弈的网购市场主体的激励约束机制设计

基于博弈论构建了政府、电商企业和消费者之间的三方博弈模型,通过对模型的求解与分析发现:政府对诚信销售的电商企业的合理补贴,对违法销售的电商企业以及故意知假购假的消费者的惩罚,有利于构建健康的网购市场.为了进一步实现社会效益的最大化,设计了有效的激励约束机制,为网购市场的管理提供一定的理论指导.     

诚信是一种责任——访全国政协经济委员会副主任、工业与信息化部原部长、中国工业经济联合会会长李毅中

诚信是市场经济的法则.党的十八大进一步强调,要"加强政务诚信、商务诚信、社会诚信和司法公信建设".企业是诚信的主体,应当如何加强企业的诚信建设?为此,《经济》记者采访了全国政协经济委员会副主任、工业与信息化部原部长、中国工业经济联合会会长李毅中. 《经济》:近年来企业在诚信建设方面取得了哪些进步? 李毅中:近年来企业在诚信建设方面取得了很大进步,主流是好的.一是不管是国有、民营还是合资、外资企业,在中国本土都应该体现国家意志、社会法制、市场规则.各类企业都要依法守法经营,遵守中国的财税等经济政策,都要体现民生利益,构建资源节约型、环境友好型和本质安全型企业.二是企业要把维护用户和消费者的利益纳入经营宗旨.我国的产品质量整体是在逐步提高的,但好的方面宣传得不够,给公众造成的印象,似乎中国的产品就是"假冒伪劣".其实,中国29个省份建立了食品工业的诚信体系,2012年,工商查处违劣商品下降7％,消费者投诉下降8.8％,总体是在改善.     

构建产权制度与公司治理结构中的企业诚信

企业诚信的外在体现主要是声誉，而企业声誉的构建则与管理制度相关，产权制度和公司治理结构更是企业管理制度的关键所在。文章以产权制度与公司治理结构理论为基础，针对其中产生的诚信问题，构建了产权制度与公司治理结构中的企业诚信。     

会计师事务所诚信与企业价值探讨

基于会计师事务所诚信与企业价值探讨问题，文中介绍了会计师事务所诚信发展的现状，探讨了会计师事务所诚信建设的意义，提出了会计师事务所诚信建设与企业价值主要包括企业价值与诚信、会计师事务所的诚信建设与企业价值关系、会计师事务所诚信与企业价值和企业声誉与价值的影响关系。     

卖家声誉对消费者选择的影响——基于C2C网上交易的研究

为了解决网上交易中存在的信息不对称问题,各大交易网站都推出了信誉评价机制,以激励网上卖家诚信经商.那么,信誉评价机制会对消费者的行为产生何种影响呢?文章旨在分析声誉的价格溢出效应以及对成交率的影响.结论表明,消费者更愿意购买声誉较高的卖家的产品,并愿意为此支付更高的价格.本文指出了现行的信誉评价机制存在的问题,并给出相应的改善建议.     

浅谈会计诚信建设

会计诚信缺失,严重影响了会计主体和会计界的声誉,增加交易成本,加大了企业生存的隐形危机,降低了经济运行效率.会计诚信问题受到了全社会的关注.本文就会计诚信缺失原因进行了分析并提出了相应对策.     

垂直关系中产品信誉效应的博弈分析

当一家厂商的行为或活动对产品信誉造成正面或负面影响后,其他相关厂商也要同时承受正面或负面的后果。在垂直关系中,下游零售商提供劣质服务产生了有损于信誉的负面效应,会对制造商和其他零售商造成更大的损害。而一家零售商提供优质服务增进产品信誉时,他只能在承受全部成本的情况下获得较少的利益。本文的理论模型说明,市场竞争的结果可能会形成零售商只愿意提供劣质服务的态势。通过采取排他性经营区域、排他性交易和拒绝供应等机制安排能够有效地化解损害信誉的行为,既能够保护整个垂直关系相关的厂商,同时也能使消费者得到更多的服务,促进经济活动的效率。     

善因营销中的消费者感知和反应研究

善因营销是企业履行社会责任的重要战略形式，因兼顾企业、消费者、非营利组织、社会等多方利益而广受关注。消费者对企业及其善因营销行为的感知和反应是善因营销战略能否成功的关键。但影响感知和反应的因素错综复杂，包含了资助时间、规模、事项类型、企业声誉及消费者个性等不同方面。不同的企业应该区别对待。     

网络环境下消费者信任影响因素研究———以产品类型为调节变量

信任已成为电子商务研究领域的重要议题。本研究通过对文献的梳理发现,已有研究主要源自社会交换理论、期望－确认理论、合理行动理论、计划行为理论与科技接受模式5种理论基础,理论基础的差异致使在消费者信任影响因素的研究成果中存在重复与分歧。本文以一个新的视角对已有研究成果进行整合,构建出一个理论模型,并获得实证支持。其中,信任的影响因素被划分为感知网站投入、声誉及信任倾向,信任本身被划分为信任信念与信任意图。该模型被证明是一个有完全中介效应的调节变量,即感知网站投入、声誉及信任倾向都完全通过信任信念的中介作用对信任意图产生显著的正向影响,而这一影响过程会受到产品类型的调节：在购买高涉入－理性类产品时,感知网站投入与声誉都对消费者的信任意图发挥着重要的影响,在购买低涉入－理性类产品时,消费者更愿意依照自己的信任倾向做出决策。     

Expert opinion and cuisine reputation in the market for restaurant meals

As food is an experience good, the market for restaurant meals is a market where the cost of acquiring information regarding quality is relatively high. In such markets consumers often turn to reputation measures to guide purchase decisions. As Australia does not have a longstanding cuisine style of its own, and given Australia has been open to substantial immigration inflows since federation, it represents an especially appropriate market to study regarding the impact of individual restaurant reputation and collective cuisine reputation on meal prices. The following study uses the hedonic price approach to investigate the implicit price of individual reputation indicators, cuisine type reputation indicators and other objective indicators in the market for restaurant meals. The empirical findings presented suggest that both individual restaurant reputation and cuisine type reputation are important. Other important factors are shown to include the quality of the restaurant wine list, the availability of private dining rooms, and whether or not there is an outdoor dining option.     

基于传播视角的农事节庆特点分析

随着农业现代化进程的加剧,农事节庆由单纯的纪念庆祝活动发展为促进农业品牌传播推广的有效手段,农事节庆在农业品牌传播方面的特点日益显露。精准的传播时机、灵活的传播场域、明确的传播对象、互动的传播模式、欢乐的传播氛围等构成了良性传播场。消费者在愉悦的传播过程中形成关于农业品牌的立体化认知,深化品牌印象,提升了品牌知名度和美誉度,有效推动了农业品牌化发展。     

Are environmentally responsible firms less vulnerable when investing abroad? The role of reputation

Globalization allows multinational firms to locate strategically the polluting activities in lax countries. This paper revisits the empirical evidence by exploiting heterogeneity in firms’ environmental image. While locating in countries with weak environmental standards is likely to be detrimental for a firm’s image and reputation, investing in corporate environmental responsibility can help firms to convince consumers that they have good environmental practices, even when investing in the “dirty” countries. Exploiting an original database that records an index of environmental responsibility for large European firms, we find that the firms viewed as environment-friendly are more often than others located in countries with weak environmental regulations. We show that our findings are not likely to be driven by omitted variables bias, specific sectors nor particular countries. Interestingly, this relationship is observed only among the firms with a well-established reputation for environmental responsibility.     

TRADEMARK SALES,ENTRY, AND THE VALUE OF REPUTATION*

We develop an infinite‐horizon, overlapping‐generations model of reputation in which consumers base willingness to pay for agent services on past performance summarized by a trademark. We show that when trademarks can be sold, successful firms capture the full value of their reputations upon sale but receive smaller premia for good performance while active as service providers. With discounting, all agents are worse off with trademark trade. Taking entry cost into account, we show that trademark trade typically reduces entry. When entry costs are high, welfare is increased by prohibiting such trade.     

Investment in Tourism Market and Reputation

Recent contributions in tourism economics acknowledge that the tourism market is imperfectly competitive and, as such, should be studied from an industrial organization perspective. This approach seems especially relevant to shed lights on one issue of importance for tourism destinations: how to achieve sustainable tourism development? Indeed, it has long been empirically observed that tourism development follows a life cycle. After a period of growth, the development of touristic (mountain and seaside) resorts usually stagnate and decline. At least part of the explanation for this pattern is to be found in the evolution of destinations' reputation over time. The present paper investigates the incentives for adjacent tourist resorts to invest in quality in order to maintain their collective reputation. We propose a dynamic model where (1) several adjacent tourist resorts select their tourist flows and (2) invest in order to remedy to the detrimental effects tourism flows have on local environmental amenities. The overall tourist presence and the sum of investments made by tourist resorts jointly define the quality of the touristic product offered by this tourism destination. We assume that this quality cannot be observed by consumers at the time of purchase. However, in this situation of imperfect information, consumers form expectations about the quality of the touristic product offered at any point of time. These expectations define the collective reputation of tourist resorts, determine the position of the tourist resorts' demand curve and constitute the state variable in the differential game. We characterize and compare equilibrium strategies under a noncooperative and investments coordination regimes.     

High Price Strategy and Quality Signalling

I investigate a high price strategy by a durable‐goods producer for signalling the high quality of goods. It is assumed that two types of monopolists exist: high‐quality and low‐quality. The monopolist's type is assumed to be unknown to consumers in the first period. Before the beginning of the second period, a product reputation established in the past period enables consumers to recognize the real type of the monopolist. I show that there occurs a signalling equilibrium where the high‐quality type monopolist uses a high price strategy. An interaction between the new and old products peculiar to the durable‐goods markets plays an important role in the pricing strategy.     

来源国形象、消费者偏见与中国品牌跨国营销——中国电子产品在美国的品牌来源国效应检验

来源国效应对一国产品的海外销售产生着重要影响。本文以在美国销售的中国H公司运动手表作为被试商品,在606份有效样本基础上,通过多元线性回归验证了中国品牌电子产品在美国的来源国效应。通过与其他七个国家进行对比,本文发现,虽然中国在美国消费者心目中的产品国家形象较为正面,但相对中国经济地位和产品质量而言,美国消费者对中国电子产品和中国品牌的“来源国偏见”普遍存在,“Made in China”目前仍是中国品牌在美国营销的不利因素。在以往研究的基础上,本文将来源国效应中的产品国家形象划分为整体绩效形象、整体制度形象和产品类属形象,在此基础上检验了多个消费者因素对来源国效应的调节作用,首次检验了消费者网购依赖度对消费者购买倾向的影响,并且发现消费者产品知识负向调节来源国效应,这一结论可以导出明确的管理启示。本文结论进一步深化了来源国效应相关研究,弥补了发展中国家逆向拓展发达国家市场时来源国效应研究的不足。