上下游市场存在竞争的企业集团转移定价研究

Study on the Transfer Pricing for a Firm Facing Competition in Upstream and Downstream Market

基于不对称的竞争环境,研究了企业集团的中间产品的转移定价问题,研究结果表明,中间产品的转移定价策略取决于上游子公司和上游竞争公司之间的不对称程度:当不对称程度较大时,企业集团应采取Hirshleifer的边际成本转移定价策略;当不对称程度较小时,企业集团应采取部分非中心化结构的转移定价策略。

This paper analyzes the transfer pricing of intermediate products for a firm facing asymmetric competition. It is proved that the transfer price strategy of intermediate products depends on the asymmetry of upstream subsidiary company and its rival. If the asymmetry of upstream subsidiary company and its rival is higher, the firm should adopt the Hirshleifer＇s transfer pricing strategy in which the transfer price of intermediate products is equal to the marginal cost of intermediate products. If the asymmetry of upstream subsidiary company and its rival is lower, the firm should adopt the transfer pricing strategy of part decentralized structure.