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转移价格(Transfer Price)是跨国公司内部各单位进行结算时采用的价格,实质上是跨国公司内部各单位之间的调拨价格。跨国公司的高层领导人从公司的全球战略和利润最大化目标出发,从有效地使用国际市场上的资源角度,确定内部转移价格。因此,转移价格并不反映公司的真实生产经营成本和国际市场的供求关系。跨国公司使用转移价格手段,不仅影响公司的生产经营和发展,而且影响着东道国和母国的经济。本文拟从正反两方面来分析转移价格对东道国、母国和跨国公司的影响。一、对东道国的效应跨国公司使用转移价格,对东道国有百害而
Transfer Price is the price adopted by various units within a multinational company for settlement. It is essentially the transfer price among various units within a multinational company. The senior leaders of multinational companies set out from the company’s global strategy and profit maximization goals, and determine the internal transfer prices from the point of view of effective use of resources in the international market. Therefore, the transfer price does not reflect the company’s actual production and operation costs and the supply and demand of the international market. The use of transfer price measures by multinational companies not only affects the company’s production, operation and development, but also affects the economy of the host country and the home country. This article intends to analyze the impact of transfer prices on host countries, home countries, and multinational companies in both positive and negative terms. First, the effect on host countries The use of transfer prices by transnational corporations is harmful to host countries.