我国跨国公司转移定价决策之目标规划模型应用研究  

A Study on Transfer Pricing Decisions of Multinational Enterprises in China

作　　者：万寿义[1] 崔健波[1] 

机构地区：[1]东北财经大学会计学院,中国内部控制研究中心,辽宁大连116025

出　　处：《现代财经（天津财经大学学报）》2012年第6期71-79,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社科基金资助项目(12YJA630112)

摘　　要：我国跨国公司内部各国(地区)子单元之间进行产品转移时,总部由于要权衡经济、政治、市场等多种因素,实现公司管理层预先设定的多个目标,常面临转移价格如何确定以使得目标优化的难题。在考虑需同时实现满足定价范围要求、全球利润最大化及子公司利润计划等多重且相互冲突的目标,目标有着优先顺序的情况下,跨国公司应适时、正确作出转移定价决策,以确保经营目标达成。When there is product transfer among sub--units of multinational companies in Chi- na, due to economic, political and market factors, the headquarter is faced with the difficulty how to price the intermediate goods transferred among its subsidiaries throughout the world in order to realize the designed goals by the managers. And we should also consider to satisfy the demand of pricing, global profit maximization and profit plans of subsidiaries, and under the condition that the goals has a sequence, the multinationals should make a correct decision to transfer pricing, in order to secure the achievement of business goals.

关 键 词：转移定价 跨国公司 目标规划 

分 类 号：F276.7[经济管理—企业管理]