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跨国公司财务转移主要有税收动机、风险管理动机和市场进入动机。这些动机往往是通过货物转移、内部贷款、平行贷款、管理费的分摊及特许使用费的支付以及汇回股利等策略来实现。我国跨国企业应当从创造财务转移的条件、建立适合财务转移的信息系统以及加快培养一批熟悉国际财务运作的高级理财人员等入手,以实现财务转移,提高跨国经营的财务效率。
The financial transfer of MNCs mainly includes tax incentives, risk management motivation and market entry motivation. These motives are often achieved through the transfer of goods, internal loans, parallel loans, management fees and royalties payment and repatriation of dividends and other strategies to achieve. Our multinational corporations should start with the conditions of creating financial transfer, establishing an information system suitable for financial transfer and speeding up training of a group of senior financial managers who are familiar with international financial operations so as to realize financial transfer and improve the financial efficiency of multinational operation.