财务管理专业毕业论文--企业集团内部转移价格问题研究.docVIP

摘 要 中国改革开放20多年来，整个经济、社会都取得了巨大的成就，国内涌现出了大量企业集团，在经济生活中充当了重要的生产者和组织者角色。同时由于我国在2001年成功加入世界贸易组织，越来越多的企业集团走出国门参与全球范围内的竞争。面对激烈的市场竞争，如何制定恰当的内转移价格成为企业集团建立和发展的一个重要问题。对于从事跨国交易的企业集团来说，合理的内部转移价格有利于各跨国子公司间优化配置集团整体资源，进行税收筹划和转移利润，从而使企业集团整体获利达到最优。 由于我国经济发展与发达国家还存在差距，大多数企业集团发展还处于起步阶段。与之对应，国内对该领域的研究尚未形成完整的体系和成熟的理论，在内部转移定价方法策略，及通过建立模型定量分析方面还存在不足。 有鉴于此，本文，在理论论述的基础上，通过对转移价格的概念、作用、对其制定的影响因素和原则等方面的阐述，联系我国实施的状况，对各种制定方法进行比较，最后对我国企业集团使用内部转移价格提出对策建议。 关键词：企业集团；中间产品；内部转移价格；对策建议Abstract After twenty years of Chinese reform and opening-up，there are many achievements in the whole economy and society. More and more enterprise groups are emerging in China, and they play the important role on the economic stage, not only as producer, but also as organizer. Meanwhile as a result of Chinas entering to WTO, numbers of enterprises participate in global competition. How to formulate appropriate within the transfer price as the establishment and development of enterprise group is an important question. For the enterprise group, the successful transfer price is useful to optimize the group resources and make tax planning or transfer profit among the subsidiary companies, then makes the maximum profit for group finally. Because of a big gap between China and the developed countries, most of enterprise group is still young and the studies of international transfer price are still immature, especially in area of the internal transfer pricing strategies and quantitative analysis based on transfer pricing model. So, this paper based on the theory of the transfer price puts forward some suggestions in enterprise to use the transfer price by the state of the concept, function, its influencing factors and the principle, comparison of various methods in Chinas national conditions. Key Words：ounter measures 目 录 一、引言 1 二、企业集团内部转移价格及作用 1 （一）企业集团内部转移价格的概念 1 （二）企业集团内部转移价格的作用 1 三、企业集团内部转移价格的理论基础 2 （一）经济学理论基础 3 （二）管理学理论基础 4 四、企业集团内部转移价格影响因素及原则 5 （一）影响转移定价的内部因素 6 （二）影响转移定价的外部因素 7 （三）内部转移定价的基本原则 8 五、企业集团内部转移价格方法的制定 9