在市场经济条件下,价值规律和由其派生出来的竞争规律对企业的发展起着支配作用。竞争—联合—合并成为企业发展的普遍规律。因而,扩大企业的规模,组建企业集团,既是企业自身利益的需要,也是提高企业市场竞争力的强烈要求。然而,企业规模扩大了,部门(分公司、分厂、车间…)增加了,经营管理、过程控制趋于复杂化,难免会出现“大企业病”,使企业的经济效益下降。为了正确评价(集团)企业各部门(分公司、分厂、车间…)的经营业绩,制定企业内部各部门产品或劳务的转移价格,是一个行之有效的手段。只有正确的制定企业集团内部各部门(分公司,分厂、车间…)间的转移价格,才能使集团内各部门的业绩评价和考 Under the market economy, the law of value and the law of competition derived from it play a dominant role in the development of a firm. Competition - union - the merger has become a common law of enterprise development. Therefore, expanding the scale of enterprises and establishing enterprise groups are not only the needs of the enterprises themselves, but also the strong requirements of enhancing the market competitiveness of enterprises. However, as the scale of the business expands, the number of departments (branches, branch offices, workshops ...) is increased, management and process control tend to be complicated, and inevitably there will be “big business illnesses” that will detract from the economic benefits of enterprises. In order to correctly evaluate the business performance of each group (branch, branch, workshop ...), it is an effective measure to formulate the transfer price of products or services within each department of the enterprise. Only by correctly formulating the transfer price between various departments (branch, branch, workshop ...) within the enterprise group can the performance evaluation and test of each department in the group