摘要
实践表明,现有的转移定价理论都存在某种程度的缺陷。本文认为,内部市场交易的本质是部门之间的劳动交换,而转移价格的直接作用是披露部门的劳动投入和产出信息,以便高层管理者改善管理,最终达到资源配置优化的目的。部门绩效评估的标准不一定是利润,更可以是成本。基于这种认识,本文提出了一个转移定价公式,并解释了具体实施办法,分析了其机制和优点。
It is proved that the existing theories of transfer price are imperfectly. The paper draws a conclusion that the nature of the transaction taking place on the intra-firm market is the labor exchange between the different departments, and the function of transfer price is to disclose the information of the input and the Output of labor; the evaluation standard for department＇ s performance is not profit, but cost. Based on these views, the paper develops a formula of transfer price, expounds it＇ s executing method, and analysis it＇ s mechanisms and merits.
出处
《经济管理》
CSSCI
北大核心
2008年第1期49-53,共5页
Business and Management Journal ( BMJ )
基金
国家自然科学基金项目“超模块组织模式与网络结点企业学习能力研究”(70571082)
关键词
内部市场
转移价格
定价方法
信息披露
intra-firm market
transfer price
method of making price
reveal information
