跨国公司国际转移定价问题研究——基于古诺博弈模型的策略分析  

A Study on Multinational Corporation's International Transfer Pricing Strategy——A Strategy Analysis Based on Cournot Game Model

作　　者：霍忻 刘黎明[2] HUO Xin;LIU Li-ming(China Aeronautical Comprehensive Technology Institute,Beijing 100028,China;School of Statistic,Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]中国航空综合技术研究所,北京100028 [2]首都经济贸易大学统计学院,北京100070

出　　处：《数理统计与管理》2019年第1期154-171,共18页Journal of Applied Statistics and Management

基　　金：2017年度北京市自然科学基金项目(9172003);国家重点研发计划(2018YFF0215606)

摘　　要：跨国公司作为世界各国或地区开展国际贸易和海外投资的重要载体在国际舞台上的作用逐渐凸显,成为连接世界主要经济体的重要纽带。随着海外投资活动兴起和跨国公司全球营销网络的拓展,国际转移定价策略逐渐成为跨国公司全球经营战略的组成部分之一,在优化生产资源国际调配、降低内部交易成本和提高公司整体利润等方面的作用不容忽视。为此,本文从跨国公司转移定价策略出发,运用古诺博弈模型推理并探讨了跨国公司采取转移定价的策略选择可能性,提出了引导我国企业合理制定转移定价的策略启示,以期规避海外经营风险,提高我国企业海外投资效率,增加经营利润。As an important carrier of international trade and overseas investment, The multinational corporation play an important role in the international arena and become an important link connecting the world’s major economies. With the rise of overseas investment activities and the development of multinational corporation’s global marketing network, the international transfer pricing strategy gradually becomes one part of global business strategy of multinational companies, its effect on the optimization of production resources allocation, reduce international internal transaction costs, improve the company’s overall profit and other aspects can not be ignored. Therefore, this paper from the perspective of multinational corporations’ s transfer pricing strategy, using Cournot game model to reasoning and discusses the possibility of multinational corporations’ s transfer pricing strategy put forward to guide China’s enterprises make reasonable transfer pricing strategy, in order to avoid overseas business risk, improve the efficiency of China’s overseas investment enterprises, increase operating profit.

关 键 词：跨国公司 国际转移定价 古诺博弈 策略启示 

分 类 号：F125.4[经济管理—世界经济] O212[理学—概率论与数理统计]