摘要
本文结合案例分别对不存在中间产品的外部市场、存在完全竞争外部市场和非完全竞争外部市场这三种情况下企业集团内部中间产品转移价格的形成进行了经济学分析。
No outside market, a competitive outside market and a noncompetitive outside market are three situations. According to three different situations, this paper makes an analysis of transfer pricing in the integrated firm.
出处
《河北软件职业技术学院学报》
2005年第3期66-67,共2页
Journal of Hebei Software Institute