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一、内部划拨价格的形成及制定内部划拨价格(或称国际划拨价格)是指在总公司和国外子公司、跨国子公司之间销售产品和劳务的一种内部结算价格。内部划拨价格通常不受市场供求关系的影响,它主要服从于跨国公司全球经营战略目标的需要。内部划拨价格对于跨国公司的业务经营具有极为重要的作用,这是跨国公司内部的商品和劳务的交易总额不断迅速增长的缘故。跨国公司内部商品交易主要是在以下几种情况下形成的:
1. The formation of internal transfer prices and the development of internal transfer prices (or international transfer prices) refer to the internal settlement prices for the sale of products and services between the head office and foreign subsidiaries and multinational subsidiaries. The internal allocation price is usually not affected by the market supply and demand relationship, and it is mainly subject to the needs of multinational companies’ global business strategy goals. The internal allocation price plays an extremely important role in the business operations of multinational companies. This is due to the fact that the total volume of transactions in goods and services within multinational companies has been growing rapidly. The internal merchandise trade of multinational companies is mainly formed in the following situations: