关联交易内部转移定价问题研究综述

Summary of Research on Internal Transfer Price of Related Transactions

关联交易内部转移定价问题一直是业界探讨的热点问题之一。国内外学者对转移定价公允性的界定尚未有统一的认识,判断公司是否存在不公允转移定价也存在相当大的难度。通过梳理当前不同转移定价相关理论存在的问题,以及测量方法的局限性,推断进一步完善转移定价的理论框架,将是关联交易内部转移定价问题的研究方向。

At present, disputes continue to arise in China due to the uneven distribution of related party transactions. At the same time, the phenomenon of using internal transfer price to whitewash profits among related parties in enterprise groups emerges endlessly. Therefore, the practical and academic circles have been paying close attention to the transfer pricing between related party transactions. In this paper, the definition, theoretical basis, measurement methods, motivation, influencing factors and consequences of related parties and transfer pricing are introduced comprehensively. Meanwhile, the existing research contents are thoroughly analyzed. The research conclusions are summarized. The paper tries to find the possible research space and put forward new research problems.