基于跨国公司视角的国际转移定价问题研究论文.docVIP

PAGE \* MERGEFORMAT 27 摘要 转移定价是跨国公司实现其全球战略目标、谋求公司整体利润最大化的重要手段。在制定转移定价的过程中，跨国公司的决策层往往要综合考虑各方面的因素，有效的利用转移定价合理调整各个公司间的利润水平，降低内部交易成本、规避风险，从而实现整个公司集团利润水平最大化的目标。本文的前半部分主要对转移定价的现状、动因、机制等进行了细致的分析，后半部分通过具体的案例讨论来进一步阐明跨国公司转移定价的规律，并在文章最后提出跨国公司合理运用转移定价的相关建议。 关键词： 跨国公司 转移定价 相关建议 Abstract Transfer pricing is an important mean of the multinational corporations to seek the companies’ maximizing overall profit in order to achieve its global strategic target. In the process of transfer pricing, all kinds of factors must be considered into it in order to meet the maximize whole group profit, such as adjusting the profit level of each company using transfer pricing, reducing the inner transaction cost and risk. The first half of this article carefully analyses the situation, motivation and mechanism of transfer pricing, and the second part discusses the rule in multinational companies about transfer pricing through specific cases, and then we put forward some corresponding suggestions for the multinational corporations in the end. KEY WORDS: multinational company transfer pricing recommendations 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc324974771 一、跨国公司转移定价理论的国内外研究状况 PAGEREF _Toc324974771 \h 5 HYPERLINK \l _Toc324974772 （一）国外研究现状 PAGEREF _Toc324974772 \h 5 HYPERLINK \l _Toc324974773 （二）国内研究现状 PAGEREF _Toc324974773 \h 6 HYPERLINK \l _Toc324974774 二、跨国公司转移定价的基本概念 PAGEREF _Toc324974774 \h 6 HYPERLINK \l _Toc324974775 （一）跨国公司内部贸易的含义及特点 PAGEREF _Toc324974775 \h 6 HYPERLINK \l _Toc324974776 （二）转移定价的含义及分类 PAGEREF _Toc324974776 \h 8 HYPERLINK \l _Toc324974777 三、跨国公司转移定价的现状、动因及定价方法 PAGEREF _Toc324974777 \h 9 HYPERLINK \l _Toc324974778 （一）跨国公司转移定价的动因 PAGEREF _Toc324974778 \h 9 HYPERLINK \l _Toc324974779 （二）跨国公司转移定价的现状 PAGEREF _Toc324974779 \h 13 HYPERLINK \l _Toc324974780 （三）基于公平独立核算原则的转移定价方法 PAGEREF _Toc324974780 \h 16 HYPERLINK \l _Toc324974781 四、惠普公司成功转移定价案例分析 PAGEREF _Toc324974781 \h 18 HYPERLINK \l _Toc324974782 （一）背景介绍 PAGEREF _Toc324974782 \h 19 HYPER