摘要
本文从企业集团机制优化出发 ,从集团分权管理的角度入手 ,探讨转移定价机制问题。文章首先基于交易费用理论和制度经济学的团队效率观点 ,讨论了企业集团分权化管理下内部转移定价机制产生的经济基础 ,进而论证了分权化企业集团内部转移定价机制的合理运用问题 ,具体涉及基于协调和控制目的的转移定价机制的目标及其评价 ,转移定价机制与会计信息系统的关系 ,转移定价方法适用性的评价 ,在不同环境下———资本市场条件下及非资本市场条件下转移定价的运用规则。
This paper discusses the economic basis of internal transfer pricing mechanism underlying decentralized management of groups,and demonstrates the reasonable internal application of transfer pricing in decentralized groups based on transaction cost theory and group efficiency viewpoint of institutional economics.Moreover This paper also discusses the following issues:the objective and assessment of transfer pricing mechanism which is based on the purposes of coordination and control,the relationship between transfer pricing mechanism and accounting information system,the evaluation on the suitability of transfer pricing methods,the different rules of transfer pricing application underlying capital market and non-capital market.This paper also analyses the design and application of transfer pricing mechanism of decentralized groups in theory and practice,which will benefit the establishment and improvement of internal transfer pricing mechanism of decentralized groups in China, and enhance the relevant governance efficiency.
出处
《会计研究》
CSSCI
北大核心
2001年第5期3-8,共6页
Accounting Research
基金
财政部1999重点会计科研课题!"企业集团组建与运行中的财务与会计问题研究"的阶段性研究成果
项目批准号为 99KJA0 0 1
