| 论企业内部转移价格的制定 |
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| 引用本文： | 蒋训练.论企业内部转移价格的制定[J].南华大学学报(自然科学版),1996(2). |
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| 作者姓名： | 蒋训练 |
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| 作者单位： | 中南工学院经济管理系 |
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| 摘 要： | 本文提出企业内部市场观点，认为各责任中心应最大限度地利用和参与企业内部市场和外部市场之竞争，并以此为基础来研究企业内部转移价格的制定方法，促进责任会计制度的推行．
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| 关 键 词： | 内部转移价格 责任会计 内部市场 决策 |
On Formulating the Inside Transfer Price of Enter prises |
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| Jiang Xunlian.On Formulating the Inside Transfer Price of Enter prises[J].Journal of Nanhua University:Science and Technology,1996(2). |
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| Authors: | Jiang Xunlian |
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| Institution: | Department of Economic Management |
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| Abstract: | This paper puts forward the viewpoint of internal enterprise market.The author thinks that each responsibility center should Utilize and participate in the Competition of the internal and external enterprise market.Based on this,the means of formulating the enterprise's inside transfer price is discussed so as to carry out the responsibility accounting. |
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| Keywords: | inside transfer price responsibility accounting internal market decision making |
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