论企业内部转移价格

On internal transfer price of enterprise

责任会计要求企业内部核算单位作为责任中心加强独立核算，而各责任中心加强独立核算的一个重要条件是制定出合理的内部转移价格。内部转移价格有很多制定原则。当这些原则发生冲突时，各责任中心的价格决策应首选整体利益最大化原则。在遵循一定原则基础上的内部转移价格的制定方法有两种：一种是以成本为基础。

Enterprise's internal accounting unit is required acting as responsibility core to reinforce independent accounting.An important condition on which each responsibility core intensifing independent accounting is to make rational internal transfer price.Lots of principles should be followed while making internal transfer price.The first choice among them is maximization of total profits while these principles Conflict.On the foundation of some principles,there are two kinds of method to be followed while making internal transfer price:One based on cost,the other based on market price.