后进的发展中国家之所以存在赶上发达国家的可能性,是因为后进国具有后发优势,其中,主要是在转换成本上占有优势。所谓转换成本是指由一种状态或行为转换为另一种状态或行为所造成的损失和需要付出的代价。在技术进步中,它是指从一种技术(产品或工艺)转换为另一种技术(产品或工艺)的损失和需支付的费用。在技术进步中转换成本主要表现为:(1)新产品推出可能导致原有产品销售量及价格的下降;(2)产品或工艺的创新可能导致尚未达到预定使用寿命的有形资产提前报废损失;(3)采用新技术导致原有生产过程的中断,由于减产、停产将给企业带来利润的损失和财务的困难;(4)新技术的采用可能导致原 The reason why backward developing countries exist to catch up with developed countries is that the latter countries have the advantage of backwardness, of which the predominant advantage is in converting costs. The so-called conversion costs refer to the loss caused by the conversion from one state or behavior to another state or behavior and the costs that need to be paid. In technological progress, it refers to the loss and payment of a change from one technology (product or process) to another technology (product or process). In the technological progress, the conversion costs are mainly as follows: (1) The introduction of new products may lead to the decrease of the sales volume and the price of the original products; (2) The innovation of products or processes may lead to the early scrapping loss of tangible assets that have not reached the expected service life; (3) The introduction of new technology leads to the interruption of the original production process. As a result of the reduction of production and the suspension of production, profits and financial difficulties will be brought to the enterprise; (4) The adoption of new technologies may cause the original