摘要
随着经济全球化的来临,跨国公司的触角伸向全球市场的各个角落,跨国公司对一国经济的影响不言而喻。资本本身是逐利的,跨国公司也不例外,它们进入市场的目的都是获取利润,而内部转移价格正是跨国公司实现其目的的重要手段。因此,有必要对跨国公司的内部价格进行深入研究。本文就跨国公司转移价格的确定方式及对我国经济的影响作了探讨,并在此基础上提出了对其加强管理的政策建议。
With the development of globalization, multinational corporations have extended to every corner of the world market. Consequently, competitions occur in every country and market. The influence of multinational corporations on a certain country' s economy is self- evident. However, capital is always chasing profit. Multinational corporations are no exception. They enter every field and market to make profits. Internal transfer price is an important way to reach their goal. Therefore, it is necessary to study deeply the multinational corporations' internal prices. This paper is going to discuss the process of transfer price and its impact on China's economy, and to provide countermeasures to strengthen the regulations.
出处
《企业经济》
北大核心
2014年第3期34-37,共4页
Enterprise Economy
关键词
跨国公司
转移价格
对策
multinational corporations
transfer price
countermeasures