转让定价,作为跨国公司内部的重要经营管理手段,有其一定的合理性。但是,跨国公司滥用转让定价手段,无偿侵占其合作伙伴和东道国的利益,也是事实。如何限制、管理转让定价,已引起世界各国特别是象我国这样的发展中国家的普遍重视。各国面临的转让定价情况不同,采取的监督、审查措施也不尽相同。我们认为,根据我国的实际情况,应该对转让定价实行管制性揭示。一、管制性揭示的特点首先,管制性揭示以揭示转让定价的有关信息为目的。跨国公司出于自身利益的考虑,常常以“保守商业秘密”、“编制成本太高”等为借口,不愿主动提供运用转让定 Transfer pricing, as an important management and management method within multinational companies, has certain rationality. However, it is also true that multinational corporations abuse the transfer pricing method and invade the interests of their partners and host countries without compensation. How to restrict and manage transfer pricing has drawn universal attention from all countries in the world, especially developing countries such as China. Different countries face different transfer pricing situations, and the supervision and review measures adopted are also different. We believe that according to the actual situation in our country, regulatory disclosure should be applied to transfer pricing. First, the characteristics of regulatory disclosure First, regulatory disclosure is aimed at revealing information about transfer pricing. Because of their own interests, multinational corporations often use “conservative trade secrets” and “costly preparation” as an excuse, and are unwilling to provide for their own use.