转让价格是60年代责任会计制度下分权管理的产物。制定转让价格的前提条件是保证企业和转让双方三者都得利。转让价格的作用是根据权、责、利相结合的原则,将企业整体的利润分解到各个层次的利润中心,包括人为的利润中心,以此来衡量、考核各利润中心的经济效益,并通过转让业务,增加企业的整体利润。转让价格制订方法主要是针对企 The transfer price is the product of decentralized management under the responsibility accounting system in the 1960s. The precondition for establishing the transfer price is to ensure that both the enterprise and the transferee both benefit. The role of the transfer price is to decompose the overall profit of the enterprise into profit centers at all levels, including man-made profit centers, in order to measure and evaluate the economic benefits of the profit centers and pass them in accordance with the principle of combining rights, responsibility, and profit. Transfer business, increase the overall profit of the company. The transfer pricing method is mainly aimed at enterprises