投機主義在交易成本理論的研究中早已被視為相當重要的概念，但此概念有值得再加以深入思考之處。本研究認為傳統交易成本理論的觀點在處理投機主義時確有不足，故綜合其他理論觀點，提出VIP模型將影響投機行為的因素加以整合。VIP模型包含三個主要構念：價值差距、資訊差距以及潛在懲罰力。當交易雙方的價值差距與資訊差距愈大時，廠商對交易對象所知覺到的投機行為機率就愈高，但是當廠商潛在懲罰力愈大時，就可以降低投機行為的發生機率。VIP模型對過去理論提到的相關因素，可以做有系統的邏輯的歸納(包括技術面、經濟面、社會面、環境面與管理面等因素)，以瞭解各因素對投機行為所扮演的角色。對於投機行為的管理，本研究主張廠商會同時考量投機行為的機率、管理成本與經濟效益，採取適當程度的管理行動。

Researches and studies have long regarded opportunism to be a significant concept in transaction cost perspective. However, further thought suggests that the traditional transaction cost perspective is insufficient in dealing with this complicated concept. After coming up with a combination of other perspectives, this research proposes the VIP Model, which integrates the factors that might affect opportunistic behavior. There are three core constructs in the VIP Model: value gap, information gap, and potential punishment power. The larger the value gap and information gap get between transaction parties, the higher the probability the firm perceives the occurring of opportunistic behavior of its transaction partner. On the other hand, the greater the potential punishment power the firm possesses, the lower the probability of its partner’s opportunistic behavior. Literatures have identified many factors that influence opportunistic behavior, and since the VIP Model classifies them in a systematic and logical manner (including technical, economic, social, environmental, and managerial factors), it helps to get a better understanding of the roles of each of the factors. As for the management of opportunistic behavior, this study proposes that the firm consider the probability of opportunistic behavior, the cost of management, and related economic benefits at the same time, before they manage transactions on appropriate levels.