企业内部交易价格的制定与利益冲突

Inner Transfer Pricing and Conflicts of Interest in an Enterprise

制定合理的企业内部交易价格既有利于处理企业内各方的利益冲突 ,又有利于内部激励机制的建立 ,减少企业的内耗。本文通过对三种情况的对比研究 ,表明只单一地考虑某一种情况而制定出的内部交易价格 ,难以使企业整体利益和企业内各部门的利益达到平衡。只有当企业作出的决策使得内部交易价格、单位生产成本和市场价格三者相等或一致时 ,才有可能使企业整体利润最大化 ,又使企业内各部门利益合理化。

Making reasonable inner transfer prices can help to deal with the conflicts of interest between local divisions and global enterprise, to establish incentive mechanism and to decrease the losses suffered from internal strife. Through contrastive studies of three types of circumstances, the present article shows that, if only one type of circumstances is considered, it is difficult to equilibrate interest of individual divisions and the enterprise. Only when the decision-making brings about equality or consistency among inner transfer price, unit cost and market price can there be the possibility to maximize the profit and guarantee the rationalization of benefits divided among the divisions.