| 1. | An analysis of transfer pricing in the integrated firm
集团内部转移定价的经济学分析 |
| 2. | Since the internal transfer price play an important role in the evaluation of financial performance and investment performance , this paper discusses it with one chapter
由于内部转移价格涉及到筹资和投资业绩的好坏,我们把它单独作为一章来研究。 |
| 3. | The atmospheric phenomena suggested by jovian cloud tops are caused by convection , the transfer of heat from the interior of the planet to its surface and beyond
木星云顶景观显示了由热对流造成的大气现象：对流将热量从行星内部转移至表面或更远的地方。 |
| 4. | The atmospheric phenomena suggested by jovian cloud tops are caused by convection , the transfer of heat from the interior of the planet to its surface and beyond
木星云顶景观显示了由热对流造成的大气现象：对流将热量从行星内部转移至表面或更远的地方。 |
| 5. | But in process of approaching the modern enterprise system , an evident and urgent problem is that there exist a superficial understanding to the internal transfer pricing mechanism and the misuse aroused
然而，在向现代企业制度演进的进程中，一个十分明显而又亟待解决的问题就是对企业内部转移定价机制的理解深度不够及由此而引起的运用错误。 |
| 6. | Where the cash inflow of the asset group is affected by the internal transfer price , the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction
如果该资产组的现金流入受内部转移价格的影响，应当按照企业管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。 |
| 7. | It ' s not the exclusive phenomenon of our country to use transfer pricing to avoid tax . in fact , with the further development of transnational corporations and the economic globalization , this phenomenon is ve
外资企业利用转移定价避税并非是我国特有的现象，事实上，随着世界经济一体化和跨国公司的进一步发展，这一现象在全球范围内是很普遍的，为此各国也越来越重视对跨国公司集团内部转移定价的税收立法工作。 |
| 8. | Up to now , theoreticians in our nation simply have a superficial research in the internal transfer pricing mechanism which is constraint to the usage of marginal analyses in the economics as the basic method to get the optimal transfer pricing under information symmetry
到目前为止，我国理论界对于企业内部转移定价机制的研究还不甚充分，仅限于在信息完全对称情况下运用经济学中的厂商理论确定最优转移价格。 |
| 9. | In order to keep those advantages especially technique advantage , tnc generally established many branches around the world and transfer its advantage internal , which create greater advantage . the second chapter analyzed the course of tnc ' fdi and its trend
跨国公司为了保持和发挥其具有的优势，特别是技术优势，一般将垄断优势加以内部化，在世界各地建立分公司，使技术优势在公司内部转移，从而为跨国公司创造更大的比较优势。 |
| 10. | Secondly , this paper makes process and actualization of cost computation based on activity clear and present model . thirdly , this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity . forthly , this paper summarizes traditional responsibility cost system and inner shift price method , analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要内容如下： ( 1 )对成本及成本控制方法进行了综述； ( 2 )明确了基于作业的成本核算的流程，提出了作业成本核算的数学模型； ( 3 )深刻剖析了预算成本的涵盖范围，构建了基于作业的成本预算制度方法； ( 4 )建立了以作业为基础划分责任中心的方法，设计了基于作业的内部转移价格的制定方法： ( 5 )应用上面的方法，以zr公司为例，进行了案例分析。 |
