国际转让价格  

International Transfer Price

作　　者：常勋[1] 

机构地区：[1]厦门大学,福建厦门361005

出　　处：《上海立信会计学院学报》2007年第4期25-29,共5页Journal of Shanghai Lixin University of Commerce

摘　　要：国际转让价格的制定历来是跨国公司经营战略的一大难题。影响国际转让价格制定的因素有所得税差别、关税壁垒、竞争、通货膨胀、外汇管制、政治风险等。制定国际转让价格的方法分为以成本和以市价为基础两种,两种方法各有优劣。在实务中,跨国公司应联系自身的经营目标、组织结构、生产规模、定价策略以及各国经济、文化背景等因素加以选择。The determination of international transfer price has long been a concern for multinational firms in the operation strategy, which is largely influenced by the factors, such as income tax, duty tax barriers, market competition, inflation, foreign exchange control and policy risks and so on. The determination methods can be divided into cost-based and market-based. Each method has its advantage and disadvantage. In practice, multinational firms should choose wisely based on its operation objectives, organization structure, scale of production, pricing strategy and economical culture background.

关 键 词：国际转让价格 跨国公司 东道国 

分 类 号：F23[经济管理—会计学]