我国利用外资已取得很大成效，外商投资企业在国民经济中起到了举足轻重的作用。但是，不少外商投资企业，尤其是合资企业经营连年亏损，其主要原因，是由于外方投资者通过多道环节，进行“价格转移”，最终达到转利于国外的目的。对于这种以“价格转移”人为因素制造的亏损或? The utilization of foreign investment in our country has achieved great success. The foreign-funded enterprises have played a pivotal role in the national economy. However, many foreign-invested enterprises, especially joint ventures, have been losing money for years. The main reason for this is that foreign investors use “price transfer” through various channels to eventually achieve the purpose of turning around overseas. For this kind of “price shift” man-made losses or?