【作者】 刘娜；

【导师】 杨婷蓉；

【作者基本信息】 山东大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 在经济全球化和贸易全球化持续深化发展的宏观背景之下,集团化企业面临日趋激烈的生存竞争,稍有不慎,就会陷入困境。为此,企业集团必须紧跟时代发展步伐,尽快适应市场环境,寻找合适的发展战略,切实提高自身综合竞争力,以谋求长期而稳健的发展。就我国当前的经济发展局势来看,诸多企业集团在经营发展过程中均呈现出规模化、产业集群化、多元化和国际化等特征,其下属的子公司既表现出显著的独立性,同时也存在紧密的利益相关性。转移价格是买卖双方展开产品沟通的桥梁,由于其涉及到交易双方,甚至整个集团的利益,在企业成本计算、业绩考核等方面起到了关键的作用,与企业经营战略、内部控制密切相关。从某种角度来看,内部转移价格是集团得以稳定发展的关键影响因素之一,在很大程度上决定了集团的发展走势。通过对国内外专家学者研究成果的剖析,本文发现:国内学者的研究视角大多集中在实证分析上,即:内部转移价格的产生原因以及如何对转移价格进行检验;国外学者则更加关注转移价格的选择、定价等。国内外学者尚未找出集团进行内部转移定价决策的具体方法,也并未建立系统的内部转移价格管理体系,因而也就无法为集团的发展提供实践性的参考。本文采取实证分析、案例分析等研究手段,以HT集团内部转移价格管理为研究对象。首先,对本文的研究背景、价值、研究方法和国内外研究成果进行了介绍;其次,基于内部转移价格管理的关键要素,系统分析了 HT集团内部转移价格管理现状及存在的主要问题;再次,从定价权限、定价流程、定价方法、价格执行监督控制等方面提出了优化改进建议。重点对定价方法进行了探索,选择了作业成本法作为HT集团内部转移价格的计算方法,并进行了实证运用。鉴于本文的分析建立在实际案例和具体理论的基础之上,所有数据信息真实可查,具有一定的科学价值,其研究成果有利于提高HT集团内部转移价格管理水平,同时也对其他企业集团改善内部转移价格管理具有借鉴意义。更多还原

【Abstract】 In the economic globalization and trade globalization continues to deepen the development of the macro background,the group of enterprises are facing increasingly fierce competition for survival,a little careless,it will be in trouble.To this end,enterprise groups must keep up with the pace of development of the times,as soon as possible to adapt to the market environment,to find a suitable development strategy,and effectively improve their comprehensive competitiveness in order to seek long-term and steady development.China’s current economic development situation,many enterprise groups in the course of business development are showing a large-scale,industrial clustering,diversification and internationali:zation and other characteristics,its subsidiaries under both show significant independence,while the There are also closely related interests.Transfer the price is the bridge between the buyers and sellers to communicate the product,because it involves the interests of the parties to the transaction,and even the whole group,in the enterprise cost calculation,performance evaluation and so played a key role,and business strategy,internal control is closely related.From a certain point of view,the internal transfer price is the group to stabilize the development of one of the key factors,to a large extent determine the Group’s development trend.Through the analysis of domestic and foreign experts and scholars,the author finds that most of the domestic scholars’ research perspectives focus on the empirical analysis,that is,the causes of the internal transfer price and how to test the transfer price.Foreign scholars are more concerned about the choice of transfer prices,pricing and so on.Domestic and foreign scholars have not yet found the Group to carry out internal pricing product pricing decision-making specific methods,but also did not establish a system of internal transfer price management system,and thus can not provide a practical reference for the development of the group.This paper takes the empirical analysis,case analysis and other research methods to HT group internal transfer price management as the research object.Secondly,based on the key elements of internal transfer price management,this paper systematically analyzes the current situation and existing problems of HT transfer price management in the HT group.Thirdly,the paper analyzes the current situation of the transfer of price management,From the pricing authority,the pricing process,the pricing method,the price execution supervision control and so on proposed the optimization improvement suggestion.In particular,the activity-based costing method is chosen as the calculation method of the internal transfer price of the HT group,and the empirical application is carried out.In view of the fact that the analysis of this subject is based on the actual case and the concrete theory,all the data information can be verified and have certain scientific value.The research result is helpful to improve the transfer price management level within the HT group,and also to other enterprise groups Improve the internal transfer price management has reference significance.更多还原