最近，有愈來愈多的學者都相信，信用能降低交易成本，增進組織間的關係及強化管理者與部屬之間的關係。同時也顯示如建立聯盟、管理與員工的雇用及進入新的市場之全球化趨勢日增。這些趨轉顯示從國家文化的觀點來看信用概念在買賣企業之間的影響實有必要。本研究以許多學門的信用相關理論為基礎，嘗試發展一確認與說明五種認知信用建立過程的架構以協助解釋在商業系絡中如何發展信用。本研究亦建立國家文化的規範與價值如何影響買賣公司之間的信用發展過程之命題及討論理論與實務應用的涵義。

Recently, increasing researchers from a variety of business disciplines are finding that trust can lower transaction costs, facilitate inter-organizational relationships, and enhance manager-subordinate relationships. At the same time, we see a growing trend toward globalization in establishing alliances, managing and hiring employees, and entering new markets. These trends suggest a need to view the influence of between buyer-supplier relationship on concept of trust from the perspective of national culture. Drawing on theories from several disciplines, we developed a framework that identifies and describes five cognitive trust-building processes that help explain how trust develops in business contexts. We include a series of research propositions demonstrating how national culture influence buyer-supplier relationship on the trust-building processes, and we discuss implications for theory and practice.