摘要
转移价格的制定已经成为当今跨国公司全球经营战略的重要组成部分 ,然而我国跨国企业对转移价格的认识与利用都还处于初级阶段。通过分析转移价格策略在我国跨国企业中的运用现状 。
The formulation of transfer-pricing has already become the important component of current trans-corporation's global management strategy.As for Chinese transnational enterprises as concerned,the understanding and utilizing of transfer-pricing is at primary stage.This text analyses the current situation of transfer-pricing strategy that utilised among our country transnational enterprises and then proposes the relevant suggestion for the correct formulation of transfer-pricing.
出处
《山西高等学校社会科学学报》
2004年第9期39-40,共2页
Social Sciences Journal of Universities in Shanxi
关键词
转移价格
跨国企业
反转移定价
transfer-pricing
transnational enterprises
anti-transfer pricing
