(1) There is implicit cost as well as "initial cost" and "renewal cost" in the severance of core employees in enterprises.

(2) In its analytic frame, implicit cost is actually fixed hypothesis, compete completely namely the cost of the enterprise in the enterprise in the market and hold the market it is identical.

(3) First, the constitution of negotiation cost was studied, and it could be classified as explicit and implicit cost.

(4) On one hand, the higher corporate social performance will improve economic performance through increasing firms' potential benefits and decreasing their implicit cost.

(5) Especially, this thesis makes a quantitative analysis on the implicit costs of tax planning performance by using the Scholes' implicit cost model.