不对称竞争条件下企业集团的转移定价研究  

Study on the Transfer Pricing for a Firm Facing Asymmetic Competition

作　　者：张福利[1] 达庆利[2] 陆伟东[1] 

机构地区：[1]南京审计学院,江苏南京210029 [2]东南大学经济管理学院,江苏南京210096

出　　处：《预测》2006年第6期64-69,80,共7页Forecasting

基　　金：国家自然科学基金资助项目(70472033);南京审计学院资助项目(NSK2006/B03)

摘　　要：基于企业集团面临不对称的竞争环境,研究了企业集团的中间产品的转移定价决策问题。研究结果表明,如果上游子公司的边际成本小于上游竞争公司的边际成本,则中间产品的转移价格既可能大于中间产品的边际成本,也可能小于中间产品的边际成本,取决于上游子公司和上游竞争公司之间的不对称程度及下游子公司和下游竞争公司的产品之间的相互替代程度;如果上游子公司的边际成本等于上游竞争公司的边际成本,则中间产品的转移价格小于中间产品的边际成本,并且随着下游产品替代性的增强而降低。与Hirshleifer提出的边际成本转移定价策略相比,本文提出的转移定价策略为优。This paper analyzes the transfer pricing strategy of intermediate products for a firm facing asymmetric competition. If the marginal cost of products for upstream subsidiary company is less than that for upstream rival, the transfer price of intermediate product may be higher or less than the marginal cost of intermediate product, and the transfer price depends on the asymmetry of downstream companies and the substitution degree of final products. If the marginal cost of products for upstream subsidiary company is equal to that for upstream rival, the transfer price of intermediate products should be less than the marginal cost of intermediate products, and the transfer price should decrease with the increasing of substitutability. Comparing the transfer pricing strategy given in this paper with that given by Hirshleifer, the former is better than the latter.

关 键 词：中间产品 转移定价 企业集团 

分 类 号：F224.32[经济管理—国民经济]