多国企业集团转移定价研究  

Multinational Enterprise Group Transfer Pricing

作　　者：王静[1,2] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]辽宁师范大学数学学院会计系,辽宁大连116029

出　　处：《财经问题研究》2014年第9期114-118,共5页Research On Financial and Economic Issues

摘　　要：本文分析了多国企业集团在垄断中间产品市场,同时最终产品市场上存在Cournot竞争对手状态下的最优转移定价策略。利用动态博弈的均衡求解方法,研究了差别定价和统一定价两种方式的最优内部转移价格。研究结果表明,最优的内部转移价格根据两国税率与进口关税之间关系的不同而有所差异,但是任何条件下企业集团采用差别定价法总是优于统一定价法。The paper analysis optimal transfer pricing strategies when a multinational firm monopolizes theintermediate product market and encounters a Cournot competition rival in the final product market. By usingthe solution of dynamic game theory, the optimal internal transfer prices for differential pricing and uniformpricing are studied respectively. It is proved that the optimal internal transfer prices may change with therelationships of the tax rates and tariff rate. However, the strategy that applying differential pricing is alwaysbetter than the method adopting uniform pricing for the multinational firm.

关 键 词：企业集团 转移定价 COURNOT竞争 边际成本 

分 类 号：F202[经济管理—国民经济]