对《财务管理》内部转移价格的再认识

集团化下的大企业，各个责任主体分权管理，责任核算。相互之间提供劳务或转换产品以及责任结转时，为了明确各责任中心的责与权，不可避免要引入内部转移价格。在制定内部转移价格时，应明确有关内部转移价格制定的原则。诸如：为何要有内部转移价格、内部转移价格制定方法以及内部转移结算方式等问题。

The financial management internal transfer prices of re-understanding

The group of large enterprises,the main responsibility of the various decentralized management,and accounting responsibilities.Each other and providing labor services or conversion products,and the responsibility carried forward,in order to clear the responsibility of the centre and the right to select,inevitably to the introduction of the internal transfer price.In the development of the internal transfer price,should be clearly related to the development of the internal transfer pricing principles.Such as...