交易费用论并不能提供对企业性质的完整解释，因为交易费用不是企业替代市场的全部原因。生产经营之所以普遍采取企业的有组织的形式，是因为企业有着独特的作用：第一，企业是企业家在经营活动过程中履行风险决策职能的产物；第二，企业是一种有效的监督激励形式；第三，企业可通过科层组织加强分工协作的协调性。固守交易费用的解释，必然不适当地扩大交易费用概念的外延，导致人们批评的滥用交易费用概念的现象 Transaction cost theory does not provide a complete explanation of the nature of the business, because transaction costs are not the full reason that businesses replace the market. The reason why production and management generally adopt the organized form of an enterprise is that the enterprise has a unique role. First, a firm is the product of an entrepreneur performing a risk decision-making function in the course of business operations. Second, an enterprise is an effective supervisor Incentives; Third, enterprises can strengthen the coordination of division of labor and coordination through bureaucratic level. Sticking to the interpretation of transaction costs inevitably does not properly extend the concept of transaction costs, leading to criticism of the concept of abuse of transaction costs