企业集团内部转移价格的制定策略

THE STRATEGY OF MAKING TRANSFERRING PRICE IN THE BUSINESS CROUPS

在企业集团内部 ,往往多个子公司协同生产某种产品 ,因此 ,必然存在着小产品的转移问题 ,从而就引发了如何确定小产品的转移价格和数量的问题。我们依据上下游企业之间的产权结构情况来讨论对称信息下小产品的转移价格问题 。

In the business groups, several firms manufacture some goods in common. In this case, how to make the price and number of middle goods is discussed. According to different combinations of ownership, the problem of transferring price is elucidated in this paper. At the end, the mechanism how to make the transferring price and number is put forward.