企业产品召回动因研究——兼论对企业绩效的影响  

The Study on Motivation of Corporate Product Recall——And Its Influence on Corporate Performance

作　　者：高芳[1] 刘泉宏[1] 龚迪迪 

机构地区：[1]江汉大学商学院

出　　处：《财会通讯（中）》2016年第11期44-48,共5页Communication of Finance and Accounting

摘　　要：越来越频繁的产品召回事件引发了高昂的企业成本,对企业的应急决策能力提出了严峻的挑战。本文从公司治理角度研究企业产品召回的动机及其缺乏产品召回动力的原因,并探讨产品召回对企业绩效的影响。研究表明:产品召回既可能是由外在因素驱动的,也可能是企业结合内在条件全方位考虑的结果;产品召回对企业绩效存在正、反两方面的影响。More and more frequent product recalls incur high costs,which bring companies severe challenges on their emergency decision capabilities.This paper researches the motivations of corporate product recalls based on the angle of corporate governance,as well as why some companies are unwilling to recall their defective products.We believe that product recall may be driven by various kinds of external factors,as well as it is a deliberate result combining corporate internal conditions.Moreover,product recall may have both of positive and negative influences on corporate performance.

关 键 词：产品召回 缺陷产品 企业危机 企业绩效 

分 类 号：F273.2[经济管理—企业管理] F275[经济管理—国民经济]