论转移价格的负效应□王学鸿提到转移价格，一般都认为是跨国公司转移价格，这是不全面的认识。其实，无论是内涵和外延，转移价格都不能等同于跨国公司转移价格。转移价格是公司集团或企业集团（不一定是跨国公司）内部核算的价格，亦称划拨价格、转让价格、重复价格，实... On the negative effect of the transfer price □ Wang Xuehong mentioned that the transfer price is generally regarded as the transfer price of multinational companies. This is an incomplete understanding. In fact, no matter what the connotation and extension are, the transfer price cannot be equated to the transnational company’s transfer price. The transfer price is the price of internal accounting of a company group or enterprise group (not necessarily a multinational company), also known as the transfer price, transfer price, repeat price,...