【摘要】 随着全球经济一体化、国际化的发展,国际资本无论从规模、品种,还是资本结构、流向等都一改往日投资追随贸易的现象而呈现出新的趋势。中国稳定的政治局面、良好的投资环境,成为国际资本追捧的热点。国际资本的大量流入,缓解了我国资本短缺的状况,促进了经济的迅猛发展。但是,由于我国转移定价机制不合理,监控措施不完善,使得我国利用外资的效益不尽人意。因此,应在国际资本流动新趋势下,制定适合中国国情的合理的转移定价决策机制和监控措施。更多还原

【Abstract】 With the economic globalization and internationalization,a new trend has occurred to international capital.How in terms of scale,variety,structure and direction.Thanks to the stable political situation and favorable investing environment,China has become the focus of attracting international capital.The enormous capital influx relives China of capital shortage so as to largely improve Chinese economy.However,the incomplete transferred pricing and controlling mechanism restricts China from better utilizing these foreign capital.So it is vital for China to find the reasonable transfored pricing anc controlling mechanism under international capital flow.更多还原