摘要
针对企业内部转移定价的现状及存在的问题,结合我国分权企业集团内部转移价格的实际情况,用博弈论的基本原理分析如何实现企业集团总部利益最大化,用划线法得出最优的纳什均衡,最后对分权化企业集团如何实现对各部门的激励提出了一些建议。
In view of the situation and problems in corporation＇s internal transfer price, based on the actual situation of internal transfer price of decentralized enterprise groups in China and the basic principle of game theory, analyses were made of how to realize the enterprise＇s maximal overall benefit. The optimal Nash equilibrium is achieved. Some sug- gestions were put forward on how to drive the departments under the decentralized corpora- tion groups.
出处
《辽宁工程技术大学学报（社会科学版）》
2013年第2期149-153,共5页
Journal of Liaoning Technical University(Social Science Edition)
关键词
企业集团
内部转移价格
博弈分析
纳什均衡
激励
corporation group
transfer pricing
game analysis
Nash equilibrium
incentive
