所谓企业内部转移价格，是指企业内部各部门、分厂之间提供半成品、服务所采用的价格。早在６０年代初“三年调整时期”，我国钢铁行业就已经开始实行以“内部利润”为主要内容的责任会计制度，其中包含制定内部转移价格，此后的首钢承包制，特别是邯钢的“模拟市场核算，实行 The so-called intra-company transfer price refers to the price adopted for the provision of semi-finished products and services among various departments and branches within the company. As early as the “three-year adjustment period” in the early 1960s, China’s steel industry has already begun to implement a liability accounting system with “internal profits” as the main content, which includes the formulation of internal transfer prices, followed by Shougang’s contracting system, especially by Handan Steel. "Simulation of market accounting, implementation