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企业集团内部转移价格的制定策略
引用本文:胡素华,张世英.企业集团内部转移价格的制定策略[J].甘肃科学学报,2002,14(1):96-100.
作者姓名:胡素华  张世英
作者单位:天津大学管理学院,天津,300072
摘    要:在企业集团内部,往往多个子公司协同生产某种产品,因此,必然存在着小产品的转移问题。从而就引发了如何确定小产品的转移价格和数量的问题。我们依据上下游企业之间的产权结构情况来讨论对称信息下小产品的转移价格问题,并给出了在各种情况下小产品转换价格和数量有效地确定机制。

关 键 词:博弈论  企业集团  转移价格  产权扭曲  产权结构  转移数量  制定机制
文章编号:1004-0366(2002)01-0096-05

THE STRATEGY OF MAKING TRANSFERRING PRICE IN THE BUSINESS CROUPS
HU Su-hua,ZHANG Shi-ying.THE STRATEGY OF MAKING TRANSFERRING PRICE IN THE BUSINESS CROUPS[J].Journal of Gansu Sciences,2002,14(1):96-100.
Authors:HU Su-hua  ZHANG Shi-ying
Abstract:In the business groups, several firms manufacture some goods in common. In this case, how to make the price and number of middle goods is discussed. According to different combinations of ownership, the problem of transferring price is elucidated in this paper. At the end, the mechanism how to make the transferring price and number is put forward.
Keywords:game theory  business groups  transferring price  distortion of ownership
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