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我国企业通过对外投资可以拥有在分处国内外的两个实体间开展转让定价的机会,以此来对抗跨国公司在华通过转让定价谋求战略竞争优势,获取公平竞争机会.以单市场双寡头古诺竞争下的转让定价决策模型为基础,构建了我国企业对外投资后在国内和国外两个市场与跨国公司进行战略性转让定价博弈模型,发现无论我国企业与跨国公司相比是否具有成本优势,都应该通过对外投资获取开展战略性转让定价机会,与跨国公司进行公平竞争.
Through foreign investment, Chinese enterprises can have the opportunity to carry out transfer pricing between two entities at home and abroad in order to counter the multinational corporations’ strategic competitive advantage through transfer pricing in China and gain the chance of fair competition. Based on the transfer pricing decision-making model under the competition of Nobel Peace Prize, this paper constructs a strategic transfer pricing game model between domestic and foreign markets and MNCs after Chinese enterprises invest abroad. It is found that whether Chinese enterprises have cost advantages compared with multinational corporations, All should obtain strategic transfer pricing opportunities through foreign investment and compete fairly with multinational corporations.