（参考）企业内部转移价格问题研究.docVIP

企业内部转移价格问题研究 摘 要 随着人类进入21世纪，全球经济得到飞速发展，企业内部转移价格是企业集团内部相关联各方在交易过程中所采用的价格。在经济全球化进程中，企业已经成为当今世界经济活动的重要主体。企业内部贸易的定价机制，尤其是转移价格，成为企业经营中颇具诱惑力的商业秘密武器，也是企业生产经营组织管理的重要因素。转移价格对企业经营目标的实现和公司的长远发展有着重要影响，因此对其研究具有深刻的理论意义和重要的现实意义。随着我国企业一体化经营模式的发展，内部交易的逐步扩大，转移定价也将成为我国企业的一种基本战略选择。 为阐述我国企业如何制定转移价格，本文使用理论联系实际的方法，通过对我国企业转移价格的现状、存在的问题以及产生这些问题的原因的研究，提出了相关的建议，这是本文重点探讨的内容。 关键词：企业；内部转移价格；动机；问题；对策 Abstract As we enter the twenty-first Century, the global economy obtained the rapid development, the enterprise internal transferring price is associated with internal parties in the course of the transaction price. In the process of economic globalization, Multi-National Corporation has become an important subject of world economic activity. The pricing mechanism of internal trade of the Multi-National Corporation, especially the transfer price, the business secret weapons become tempting Multi-National Corporation management, it is also an important factor in the Multi-National Corporation production and operation management. Have an important impact on long-term development and price of Multi-National Corporation management objectives of the transfer, so it has profound theoretical significance and important practical significance to study the. With the development of integrated operation mode of Chinas Multi-National Corporation, internal transactions gradually expanded, transfer pricing will become a strategic choice of Chinas Multi-National Corporation. To illustrate how to make transfer pricing of Multi-National Corporation in China, this paper used the method of integrating theory with practice, through the study of existing situation, the price of Chinas Multi-National Corporation transfer problems and the causes of these problems, and some suggestions were put forward, which is the focus of the content. Keywords: enterprise; internal transfer price; motivation; problems; Countermeasures 目 录 1绪论 1 1.1选题背景及意义 1 1.1.1选题背景 1 1.1.2选题意义 2 1.2国内外研究现状 2 2相关理论概述 3 2.1内部转移价格的定义 3 2.2内部转移价格的意义 3 2.