在分析阐述转让定价调整方法过程中，我们可以看到要取得与正常交易价格完全一致的结果存在很大的困难，这是因为为了对关联企业的转让定价进行调整，虽然在理论上将关联企业视同独立企业看待，但关联企业实际上并不同于非关联企业，以非关联企业即非受控交易的结果作为参照对? In analyzing and explaining the transfer pricing adjustment method, we can see that it is very difficult to get exactly the same result as the normal transaction price. This is because in order to adjust the transfer pricing of the affiliated enterprises, in theory, the affiliated enterprises Considered as an independent business, but the associated business is actually not the same as the non-affiliated companies, non-affiliated companies that is, the results of uncontrolled transactions as a reference?