四大会计学刊转移定价研究50载被引量：1

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摘要转移定价作为普遍使用的管理控制工具和税收优化手段，长期以来受到实务界和理论界的广泛关注。随着组织结构的复杂化和跨国经营的普遍化，转移定价作用日益凸显。本文分析国际四大会计学刊50年来的转移定价文献，将研究内容从多个维度分类，以了解西方具体的研究态势，明晰其演变。

作者万寿义崔健波

机构地区东北财经大学会计学院

出处《财会月刊（中）》 2012年第3期76-79,共4页 finance and accounting monthly

关键词转移定价研究内容税收遵从

参考文献5

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4Mohamed Onsi. A Transfer Pricing System Based on Opportunity Cost. The Accounting Review, 1970 ; 45.
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财会月刊（中）

2012年第3期

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