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最近几年,我国经济步入新常态,经济结构转型升级势在必行,由此也使得市场竞争不断加剧。为了应对激烈的市场竞争和可能出现的资金困境,一些集团企业往往通过企业内部各个机构、各责任中心进行交易和经济往来实现内部交易,以谋取经济利益的最大化。在内部交易中,内部转移价格直接影响到企业总部和各个部门或子公司的切身利益。然而我国企业内部转移价格的制定过程存在诸多的问题,我们通过对这些问题的研究,提出相应的解决对策。
In recent years, the economy of our country has entered a new normal and the transformation and upgrading of the economic structure are imperative. As a result, competition in the market is constantly being aggravated. In order to cope with the fierce market competition and possible financial difficulties, some group enterprises often trade through the various agencies and responsibility centers within the enterprise to carry out internal transactions and economic transactions in order to seek maximum economic benefits. In internal transactions, the internal transfer price directly affects the immediate interests of the corporate headquarters and various departments or subsidiaries. However, there are many problems in the process of formulating the internal transfer price in our country. Through the study of these problems, we put forward the corresponding solutions.