内部转移价格是企业或企业集团内部各分权单位之间转移中间产品(或劳务)的结算价格,它伴随现代分权管理模式的产生而产生,并随着企业集团的发展而发展。一、实务的发展与现状在我国,内部转移价格最早是在20世纪50年代初企业划小核算单位、实行班组核算时为了考察班组任务完成情 The internal transfer price is the settlement price for the transfer of intermediate products (or services) between various decentralized units within the enterprise or enterprise group. It arises with the emergence of a modern decentralized management model and develops with the development of enterprise groups. First, the development and status quo in practice In our country, the earliest internal transfer price in the early 1950s enterprises planning small accounting units, the implementation of team accounting in order to examine the team task completion