探究应用内部转移定价的方法及存在风险的控制

Explore the application of internal transfer pricing methods and risk control

随着社会的进步,不同行业的企业内部转移的复杂性决定着内部转移制定过程的多样性,产生问题的复杂性。文章主要讨论应用内部转移定价的现状,首先通过分析内部转移定价的方法和公允性测量判断制定内部转移价格存在的问题;其次,据此问题进行风险评估和内部控制的管理及优化;最后,依据实际案例进行内部转移价格制定上存在问题的分析和管理优化的总结。

with the progress of society,the complexity of internal transfer in different industries determines the diversity of internal transfer formulation process and the complexity of problems.This paper mainly discusses the current situation of the application of internal transfer pricing.Firstly,through the analysis of the methods of internal transfer pricing and fair measurement,it judges the problems existing in the formulation of internal transfer price.Secondly,according to the problems,it carries out risk assessment and internal control management and optimization.Finally,according to the actual cases,it analyzes the problems existing in the formulation of internal transfer price and summarizes the management optimization.