摘要
随着国际间经济业务的扩展,跨国公司国际转让定价已成为跨国公司实现其各个方面目标的重要工具之一,同时国际转让价格也越来越受到各方面的重视;国际转让价格的制定方法包括以市价为基础的定价方法等多种方法;在确定国际转让价格目标时,要考虑公司总体目标等多方面的因素,从而制定出切实可行的国际转让定价系统。
accompanying the development of international economic business,multinational corporations' international transfer pricing has become one of the important means to achieve it's each aim.In the meantime,international transfer pricing is also to be paid attention by every side; the approaches of international transfer pricing include market-based transfer pricing and so on; When the aim of international transfer pricing is defined,we must consider many factors including corporations' total aim,in order to formulate the feasible international transfer pricing system.
出处
《哈尔滨商业大学学报(社会科学版)》
2005年第3期29-31,共3页
Journal of Harbin University of Commerce:Social Science Edition