论文部分内容阅读
转移定价又叫公司内部定价,是关联企业间或跨国公司内部交易的一种方式。近年来,随着越来越多的跨国公司进入中国市场,内地上市公司也随之增多,但是有些内地上市公司的转移定价还不够规范,影响了市场经济的正常运转。鉴于此,本文总结了关联企业转移定价的方式,并探讨了关联企业转移定价的动机,提出了规制关联企业转移定价的会计策略,以期能促进相关企业的健康发展。
Transfer pricing, also known as intra-company pricing, is a way of inter-firm or inter-firm transactions. In recent years, with more and more multinationals entering the Chinese market, the number of listed companies in the Mainland has also increased. However, the transfer pricing of some listed companies in the Mainland is not yet standardized and has affected the normal operation of the market economy. In view of this, this article summarizes the transfer pricing of affiliated enterprises, discusses the motivation of the related enterprises to transfer pricing, and proposes an accounting strategy to regulate the transfer pricing of affiliated enterprises so as to promote the healthy development of related enterprises.