| 上下游市场存在竞争的企业集团转移定价研究 |
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| 引用本文： | 张福利,施建军,刘新旺.上下游市场存在竞争的企业集团转移定价研究[J].中国管理科学,2007,15(5):65-71. |
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| 作者姓名： | 张福利 施建军 刘新旺 |
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| 作者单位： | 1. 南京大学商学院 南京210093;
2. 南京审计学院 南京210029;
3. 东南大学经济管理学院 南京210096 |
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| 摘 要： | 基于不对称的竞争环境,研究了企业集团的中间产品的转移定价问题,研究结果表明,中间产品的转移定价策略取决于上游子公司和上游竞争公司之间的不对称程度:当不对称程度较大时,企业集团应采取Hirshleifer的边际成本转移定价策略;当不对称程度较小时,企业集团应采取部分非中心化结构的转移定价策略。
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| 关 键 词： | 中间产品 转移定价 企业集团 |
| 文章编号： | 1003-207(2007)05-0065-07 |
| 收稿时间： | 2006-9-4 |
| 修稿时间： | 2006年9月4日 |
Study on the Transfer Pricing for a Firm Facing Competition in Upstream and Downstream Market |
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| ZHANG Fu-li,SHI Jian-jun,LIU Xin-wang.Study on the Transfer Pricing for a Firm Facing Competition in Upstream and Downstream Market[J].Chinese Journal of Management Science,2007,15(5):65-71. |
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| Authors: | ZHANG Fu-li SHI Jian-jun LIU Xin-wang |
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| Institution: | 1. School of Business, Nanjing University, Nanjing 210093, China;
2. Nanjing Audit Institute, Nanjing 210029, China;
3. College of Economics and Management, Southeast University, Nanjing 210096, China |
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| Abstract: | This paper analyzes the transfer pricing of inter mediate products for a firm facingasym metric competition.It is proved that the transfer price strategy of interm ediate products depends on the asymmetry of upstream subsidiary company and its rival.If the asymmetry of upstream subsidiary company and its rival is higher,the firm should adopt the Hirshleifer's transfer pricing strategy in which the transfer price of intermediate products is equal to the marginal cost of interm ediate products.If the asymmetry of up stream subsidiary company and its rival is lower,the firm shouldadopt the transfer pricing strategy of part decentralized structure. |
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| Keywords: | intermediate product transfer pricing firm |
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