跨国公司内部贸易运作机制与监管研究-国际经济与贸易专业论文.docxVIP

跨国公司内部贸易运作机制与监管研究 跨国公司内部贸易运作机制与监管研究 摘要 随着经济全球化和世界经济一体化的不断发展，跨国公司在国际贸易 中的地位越来越重要，同时，为了豹种目的，跨国公司内部贸易的规模也 越来越大，对东道国、投资国乃至世界经济的影响也越来越大。近年来， 跨国公司内部贸易一直受到世界各国和国际社会的广泛关注，很多国家在 世贸组织及区域组织框架内，制定各种法律法规，以加强对本国境内跨国 公司内部贸易的监督管理。 对企业来说，只有了解和掌握跨国公司内部贸易的运作机制和相关国 家及国际机构的监管现状，才能更好的运用这一策略，实现诸多利益。 近年来，越来越多的中国企业积极拓展海外业务，参与全球分工，健是， 我国海外经营企业很少采用内部贸易策略尤其是转移价格策略，有些企业 还因为利用不当而受到东道国的制裁。对那些使用转移价格的企业运焉转 移价格的目的进行调查，结果显示，企业选择转移价格机制的主要目的是 满足企业规避税收的需要和通过转移价格降低子公司的价格，从而占领市 场；而对其他功能所知甚少。所以，本文重点研究了跨国公司内部贸易运 作机制(包括内部贸易的运作手段——转移价格、基于不同视角的内部贸 易形式和两种基本的运作模式)和主要国家、国际社会对跨国公司内部贸 易的监管现状，以期对我国跨国经营企业有效实施内部贸易策略，实现诸 多利益提供参考。 关键词：跨国公司；内部贸易；运作机制；监管；启示Il 关键词：跨国公司；内部贸易；运作机制；监管；启示 Il THE THE RESEARCH oN THE WORK ING妲CHANI SM AND CoNTROL OF INT阶FIl泓T脚E ABSTRACT Transnational corporations(TNCs)are more and more important in intemational trade field with the constant developments of economic globalization and world economic integration，at the same time，the scale of the intra-firm trade of TNCs are larger．and larger,which has brought serious affections to both investment countries，invested countries and world economics． These years，intra-firm trades of TNCs have been paid extensive attentions by almost each country and lots of international organizations，many countries make out series laws and regulations in the frames of WTO and regional organizations to strengthen control and management to intra—firm trades of TNCs in their respective national territories． If companies would like to effect the strategy of intra—firm trade to realize series benefits，they have to leam and master the working mechanism and the nowadays controls and managements of relevant countries and international organizations very well first． These years，more and more Chinese enterprises have expanded businesses IlI abroad abroad and taken part in global division actively．However,they merely took use of intra-firm trade strategies，especially the transfer pricing strategy,some of them were punishes for improper use of it．The survey to the aims for what