企业集团是冲破了旧体制的束缚,实现了经营一体化和资产一体化,形成多元化的所有制结构和合理的经济规模,具有人、财、物和产供销等综合功能的崭新的组织形式。企业集团在处理内部各企业间关系时,内部转移价格起到了很重要的作用,制订一个合理的内部转 The enterprise group breaks through the shackles of the old system, realizes business integration and asset integration, forms a diversified ownership structure and a reasonable economic scale, and has a new organizational form of comprehensive functions such as people, finance, goods, and production, supply and sales. When the enterprise group deals with the internal relations between various enterprises, the internal transfer price plays an important role in establishing a reasonable internal transfer.