在当代世界经济中，跨国公司发展迅猛。跨国公司集团内部交易价格———转让价格愈益受到跨国经营者的青睐，因为它可以给公司带来巨大经济效益。在国外跨国公司早已将转让价格视为惯用手段的今天，我国跨国公司对转让价格的认识还只是初级阶段，这无疑影响了我国跨国公司的国 In the contemporary world economy, multinational corporations have developed rapidly. Transnational Corporations Internal Transaction Prices --- Transfer Prices are increasingly favored by multinational operators as it can bring significant economic benefits to the company. Multinational corporations in foreign countries have long been regarded as the usual means of transfer price means, the understanding of China's multinational corporations on the transfer price is only the initial stage, which undoubtedly affected the country of our multinational corporations