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.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
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)
关键词
转移定价
跨国公司
目标规划
transfer pricing ， multinational enterprises
goal planning
