摘要
本文提出企业内部市场观点，认为各责任中心应最大限度地利用和参与企业内部市场和外部市场之竞争，并以此为基础来研究企业内部转移价格的制定方法，促进责任会计制度的推行．
This paper puts forward the viewpoint of internal enterprise market.The author thinks that each responsibility center should Utilize and participate in the Competition of the internal and external enterprise market.Based on this,the means of formulating the enterprise's inside transfer price is discussed so as to carry out the responsibility accounting.
关键词
内部转移价格
责任会计
内部市场
企业
成本加成
inside transfer price
responsibility accounting
internal market
decision making
