| 跨国公司基于集团整体绩效最优的转移价格研究 |
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| 引用本文： | 万晓兰,邱小欢. 跨国公司基于集团整体绩效最优的转移价格研究[J]. 韶关学院学报, 2006, 27(5): 107-110 |
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| 作者姓名： | 万晓兰 邱小欢 |
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| 作者单位： | 1. 福州大学,管理学院
2. 福建对外经济贸易职业技术学院,国际经济贸易系,福建,福州,350002 |
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| 摘 要： | 90年代以来,随着对外开放的逐步深入,我国成为世界发展中国家的最大受资国,大量跨国公司通过各种方式将我国纳入其国际一体化生产体系中。合理化使用转移价格手段可以很好地帮助跨国公司实现其利润最大化目标并长期处于有利的竞争地位。
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| 关 键 词： | 跨国公司 转移价格 利润最大化 |
| 文章编号： | 1007-5348(2006)05-0107-04 |
| 收稿时间： | 2005-10-08 |
| 修稿时间： | 2005-10-08 |
Transfering Piece Research on Transnational Corporation Based on Most Superior Overall Performance of Group |
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| WAN Xiao-lan,QIU Xiao-huan. Transfering Piece Research on Transnational Corporation Based on Most Superior Overall Performance of Group[J]. Journal of Shaoguan University(Social Science Edition), 2006, 27(5): 107-110 |
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| Authors: | WAN Xiao-lan QIU Xiao-huan |
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| Abstract: | Since 1990's, with the deepening of the opening to the outside world, China has become the biggest accepting capital country. Many transnational corporations bring China into production system of international integration. To use transfer price reasonably can help transnational corporations gain their aim of profit maximization and also find themselves in an advantageous position. |
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| Keywords: | transnational corporations transfer price profit maximization |
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