内部转移价格:一个文献综述

A Summary on Literatures of Internal Price Transfer

本文对以美国为代表的发达国家20世纪50年代至今的内部转移价格主要文献做一个综述,将内部转移价格分为以新古典经济学为基础的转移价格,以组织理论为基础的转移价格,以交易成本经济学为基础的转移价格,在此基础上,分别介绍每种类型内部转移价格研究的主要成果,提出了今后的研究方向和思路。

This paper makes a summary on the literatures of internal price transfer in the developed countries such as U.S. from 1950s to present. This paper assorts the literatures of internal price transfer into three types： internal price transfer based on neoclassic economics; internal price transfer based on organization theory; internal price transfer based on transaction cost economics. On that basis, it introduces each type respectively and presents the main outcome of internal price transfer. Furthermore, it puts forward the research direction and research plan in the future.