| 论若干因素对制定企业内部转移价格的影响 |
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| 引用本文： | 祖明. 论若干因素对制定企业内部转移价格的影响[J]. 安徽工业大学学报, 1999, 0(1) |
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| 作者姓名： | 祖明 |
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| 作者单位： | 华东冶金学院商学院!马鞍山，243002 |
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| 摘 要： | 采用最佳内部转移价格对企业和内部各单位是有益的，在众多影响内部转移价格因素中，要考虑市场交易成本和技术进步产生的影响．当市场交易成本存在时，仅依靠由内部转移价格来确定企业内部单位的估算利润并以此来评价其贡献是片面的；若将估算利润同实施奖励结合在一起，内部转移价格可能会挫伤企业内部单位采用新技术和提高生产率的积极性．
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| 关 键 词： | 内部转移价格 估算利润 市场交易成本 技术变革 |
Some Factors to Transfer Pricing |
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| Zu Ming. Some Factors to Transfer Pricing[J]. Journal of Anhui University of Technology, 1999, 0(1) |
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| Authors: | Zu Ming |
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| Affiliation: | Business School of ECUM |
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| Abstract: | Use of transfer prices is beneficial to a firm and each division of the firm. Amongall factors to affect transfer prices, market transaction costs and technical change and innovation are relative. Imputed profit may be inadequate guide to the value of a division tothe firm if market transaction costs are important. The transfer price system, when combinedwith bonuses based on imputed profit, may slow down technical change and innovation andprovide a disincentive to productivity increase. |
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| Keywords: | Transfer price Imputed profit Market transaction cost Technical innovation |
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