| 关于企业内部转移价格的探讨 |
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| 引用本文： | 宋微.关于企业内部转移价格的探讨[J].武汉理工大学学报(信息与管理工程版),2006,28(5):154-157. |
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| 作者姓名： | 宋微 |
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| 作者单位： | 武汉理工大学,计财处,湖北,武汉,430070 |
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| 摘 要： | 企业内部转移价格是企业集团内部相关联各方在交易过程中所采用的价格。它直接改变了集团内部的资金流向和集团内部各公司的盈利水平。内部转移价格成了集团企业财务管理的重要组成部分。通过对企业内部转移价格的探讨，分析了企业内部转移定价存在的问题，提出了企业内部转移定价机制的合理运用方法。
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| 关 键 词： | 企业 内部转移价格 定价机制 |
| 文章编号： | 1007-144X（2006）05-0154-04 |
| 收稿时间： | 2006-02-15 |
| 修稿时间： | 2006-02-15 |
A Study on Enterprise Internal Transferring Price |
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| SONG Wei.A Study on Enterprise Internal Transferring Price[J].Journal of Wuhan University of Technology(Information & Management Engineering),2006,28(5):154-157. |
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| Authors: | SONG Wei |
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| Affiliation: | Certified Public Accountant; Accounting and Financial Dept. , WUT, Wuhan 430070, China. |
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| Abstract: | The enterprise internal transferring price is one that is adopted in the course of trade of each side inside an enterprise group, which directly shifts the capital flow and the profit level of the enterprise group. The internal transferring price is the important component of finical administration of enterprise group. The existing problem of the internal transferring pricing is analyzed by probing into the internal transferring price. The reasonable exertion method of the enterprise internal transferring pricing mechanism is put forward. |
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| Keywords: | enterprise internal transferring price pricing mechanism |
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