交易特征、组织分权与内部转移定价被引量：1

Dimensions of the Transaction,Decentralization and Intra-firm Transaction Pricing

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摘要在管理会计系统中,转移定价是实现分权和协调组织各部门经营的有效机制,它的作用就是通过对中间产品和劳务的定价来反映和促进部门之间的交易,以实现组织利润最大化的目标。组织内部的交易是转移定价问题产生的前提,组织分权是转移定价产生的基础。我们拟从交易成本经济学的角度,论述交易的特征对确定内部转移定价的影响以及转移定价系统应实现的组织目标。 In the management control system, transfer pricing is an efficient mechanism to realize the goal of decentraliztion and harmonizing divisional operations. Its role is reflecting and facilitating divisional transactions through pricing the medial products and services, then it achieves the firm＇s goal of maximal profits. The authors consider the premise of transfer pricing is the intra- firm transsaction, and decertralization is the basis of transfer pricing.

作者王悦潘飞文东华

机构地区上海财经大学会计学院上海财经大学会计与财务研究院

出处《山西财经大学学报》 CSSCI 2007年第3期10-14,共5页 Journal of Shanxi University of Finance and Economics

基金教育部人文社会科学重点研究基地重大项目"基于价值管理的管理会计经验研究"(项目批准号为05JJD630002) 国家哲学社会科学基金项目"预算制定在我国国有企业经理人薪酬契约中的激励作用"(批准号为06BJY060)

关键词交易成本交易特征组织分权转移定价 transaction costs dimensions of the transaction organizational decentralization transfer pricing

分类号 F062.9 [经济管理—政治经济学]

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