转移定价研究

【作者】 姚蕾蕾；

【导师】 谷祺；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 博士

【摘要】 转移定价(TP)问题由来已久，针对该问题的研究也方兴未艾。早在上个世纪40年代，转移定价问题已经逐步得到了人们的重视，特别是Hirshleifer(1956)运用微观经济学理论，通过建立数学模型，提出了当中间产品转移价格等于边际成本时总公司利润最大化的理论，该理论被认为是研究转移定价问题众文献中的经典之一。近些年来，针对转移定价问题的研究主要集中在税务方面，发达国家和国际组织也主要致力于转移定价法律、法规的制定。例如世界经济合作组织(OECD)制定的一系列转移定价报告：1979年TP报告、1984年TP报告、1995年TP报告等，都从税务角度对转移定价规则做出了充分的说明，美国、欧洲、日本等发达国家也针对转移定价的规则做出了不同的规定。但是，有关转移定价与业绩评价相关联系的研究却并不多见，这主要是因为理论工作者针对转移定价在企业中的作用认识得并不够，企业利用转移定价来管理企业战略和部门业绩评价的情况也并不多见。 我国学者针对转移定价问题的研究起步比较晚，因此转移定价也是一个比较崭新的话题。上世纪80年代以来，我国的税务机构制定了一系列转移定价法规，例如：80年代初颁布的《中外合资经营企业所得税法》、《外国企业所得税法》等，但是针对转移定价在企业战略中的地位，并没有太多研究。20世纪90年代以来，随着公司治理问题的兴起，同时也带来了企业通过转移定价进行企业内部管理以及协调问题。特别是当前国企改革正处于转轨经济中，很多企业从自身利益出发，也或多或少地出现了对转移定价的滥用和误用现象，并产生了恶劣影响，阻碍了国企改革的正常发展。特别是，随着证券市场在我国的蓬勃发展，上市公司业绩报告对企业内部管理人员和外部相关人员的影响日益重大，上市公司欺诈行为以及发布错误信息误导投资人等方面的问题，大多数是通过滥用和误用转移定价引起的。正是由于信息传递上的错误，导致企业集团内部管理方面的一系列问题，致使激励和约束机制难以发挥应有的作用，呈现管理上的低效率等等。更多还原

【Abstract】 Transfer pricing is a long-standing problem, and the research of such problem is for a long time.Early in the 40s-50s of last century, people toke the problem of transfer pricing seriously ,gradually, especially in the economics theories.The most representative Mr.Hirshleifer (1956) used the principle of Microeconomics and built the Mathematics model. Some people got a theory that when the transfer pricing of intermediate product was equal to the marginal cost, the profit would be the biggest to the responsibility center. This is the pointed problem of transfer pricing. These years, the researches into the transfer pricing mainly focus on the aspect of Taxes. Developed countries and International organizations also mainly work for making laws and regulations of transfer pricing. For example, OECD made a series of reports of transfer pricing: TP Report 1979, TP Report 1984, TP Report 1995, all of these reports made a full explanation to the regulations of transfer pricing. Some developed countries like U.S, Europe and Japan, also made different rules to the Transfer Pricing Regulations which touched off a debate among these countries. On the contrary, there is little research of transfer pricing or the management and control system of company. It is mainly because of people having little knowledge about the affects in company of transfer pricing, and also having no full knowledge about how to use transfer pricing to manage the company’s strategy and the means of evaluating individual performance.Our scholars started the research of transfer pricing as a new topic, a little late, we have made a series of regulations of transfer pricing, such as the Income Tax Law for Enterprises with joint venture and the Income Tax Law for Enterprises with Foreign Investment and Foreign Emterprises, etc., but there is few research into the status of company’ strategy to transfer pricing. In the 1990s, the problem of company management rose, which brought the problem of how to manage enterprise coordinately by transfer pricing. Now, the state-enterprises are in the transition of更多还原