| 跨国公司如何操纵转移价格 |
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| 引用本文： | 陈怀达. 跨国公司如何操纵转移价格[J]. 广州大学学报(社会科学版), 2001, 0(9) |
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| 作者姓名： | 陈怀达 |
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| 作者单位： | 广东移动通信有限责任公司 广东广州 |
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| 摘 要： | 随着经济发展的日益国际化、集团化和一体化，跨国公司通常将转移价格作为实现其全球经营战略的重要手段。本文的宗旨是分析转移价格的运用和特点，并帮助中国的企业认识转移价格的优点和缺点。
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| 关 键 词： | 跨国公司 操纵 转移价格 |
How Transnational Corporations Control the Transfer Price |
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| CHEN Huai-da. How Transnational Corporations Control the Transfer Price[J]. Journal of Guangzhou University(Social Science Edition), 2001, 0(9) |
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| Authors: | CHEN Huai-da |
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| Abstract: | Along with the great development in economy all over the World, economical life is becoming more and more internationalized, collectivized and integrative. Transnational corporations always use the Transfer Price as the major method to carry out their global operating strategy. The aim of this article is to analyse the usage and specialty of the Transfer Price, and help Chinese companies to recognize the advantages and disavantages of the Transfer Price. |
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| Keywords: | transnational corporation manipulate transfer price |
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