再开票中心——国际营运资金管理的有效途径  

作　　者：张周[1] 吕立伟[1] 

机构地区：[1]上海金融学院,上海201209

出　　处：《特区经济》2010年第10期290-291,共2页Special Zone Economy

摘　　要：跨国公司依据总体战略目标的需要,设立再开票中心进行双边或多边冲销,可以达到方便债权债务结算、减轻公司整体税负、加速内部资金融通并降低资金转移费用,避免外汇风险的显著财务效应,使得再开票中心成为国际营运资金管理的有效途径。Based on the overall strategic goal of transnational corporations,reinvoicing centers are set up to facilitate the settlement of claims to attain debt,the company reduced the overall tax burden and speed up the transfer of funds and reduce the cost of internal liquidity,avoid foreign exchange risks.Make further argued that the center is an effective way for the management of the international working capital.

关 键 词：跨国公司 再开票中心 财务效应 有效途径 

分 类 号：F275[经济管理—企业管理]