内部转移价格是集团内部机制优化的产物,伴随内部交易的出现而产生,作为集团内各成员公司结算的计价标准,对部门间经济责任划分、提升企业集团的竞争优势有着重要的影响。文章简单概述了内部转移价格,在对其有所了解的基础上依据定价基本原则,探究了分权体制下企业集团可采取的有效定价策略,以供同行业人士参考。 The internal transfer price is the product of the optimization of the internal mechanism of the group. It arises with the emergence of internal transactions. As the pricing standard of the settlement of the member companies within the group, the internal transfer price has an important influence on the division of economic responsibilities among divisions and the enhancement of the competitive advantage of the group. The article briefly outlines the internal transfer price. On the basis of understanding it, according to the basic principles of pricing, this paper explores the effective pricing strategy that enterprise groups can adopt under decentralized system for the reference of peers in the industry.