国际转移定价的形成与督管

The Formation and Supervision of International Transfer Price

追逐超额利润是资本的本性，跨国公司转移定价是其实现全球利润最大化的手段。本文简要分析了转移定价的形成及作用，介绍了目前国际上对转移定价的监控情况，最后结合我国实际，提出对外资企业实施转移定价监控的措施。

To pursue superprofit is a natural character of capital. Transfer price of transnational corporations is a way that achieves the maximum profit in the world. This article, byanalysing the formations and function of transfer price, introductes the supervision to transferprice in the world at present. Finally, based on our country's realiztic sistuation, it puts forwordsome supervising measures for the foreign enterprises.