共查询到17条相似文献,搜索用时 62 毫秒
1.
随着全球经济一体化趋势的发展,跨国公司已经成为当今世界经济活动的主体,跨国公司内部贸易的定价机制,尤其是转移价格,成为跨国公司经营中最具诱惑力的商业秘密武器。 相似文献
2.
胡子祥 《云南财贸学院学报(经济管理版)》2003,18(5):15-16
分析了跨国转移定价监督机制的原因,讨论了跨国公司与东道国政府之间转移定价监督博弈的混合战略均衡,提出了东道国政府的最优稽查率以及跨国转移定价的存在空间。 随着经济全球化的不断发展,跨国公司内部贸易额也迅速增长。于是,基于内部贸易的跨国转移定价行为越来越为人们所关注。基于此,本文对跨国转移定价的政府监督机制进行了较为深入的讨论与分析。 相似文献
3.
跨国公司凭借其资源优势(尤其体现为技术和知识优势)和交易成本优势,在全球性生产经营活动中,始终保持着强劲竞争力。同样,跨国公司内部,某技术能力中心也往往能够凭借其先进且无可替代的技术和智力长板在特定领域中掌握充分的话语权,进而垄断公司内外交易活动。可随之而来一个困扰:当这一技术能力中心在最大限度追求其在跨国公司内部独立利润中心利润时,弃整体利益于不顾,打破母公司全局利益分布,要求其他子公司在大项目中都分其一杯羹,高价购买其下产品、部件及服务。否则,两败俱伤也不妥协。将基于跨国公司典型案例,综合现有理论对跨国公司利润中心模式对内部贸易转移定价问题做进一步回顾和梳理。 相似文献
4.
转移价格在跨国企业的国际经营活动中起着重要的作用。本文从企业税负驱动机制的微观层面上,扩展国际转移定价的理论模型,深入分析在不同控股比例和红利分配率情况下转移价格的理性选择;并且运用模拟方法,揭示不同变量条件下的最优转移价格策略。 相似文献
5.
傅京燕 《云南财贸学院学报(经济管理版)》2000,14(2):1-5
跨国公司的大量涌现并发挥着日益重要的作用是当代世界经济的一个显特点。据联合国贸发会议(1998年世界投资年度报告》称,现在世界上大约有4万家跨国公司,它们在海外的分支机构约25万家,销售额高达5.2万亿美元.超过了同期的世界贸易总额。我国改革开放以来,大量的跨国公司以各种形式涌入。跨国公司进入我国设立的外资企业,尽管形式不一,有合资、合作、独资及分支机构等,但它们都是跨国公司集团的成员,必定会在中国公司内部进行大量的内部贸易和转移定价,这样必然对中方合资合作的利益和我国利益造成严重损害。我们必须采取措施对其进行有效控制。 相似文献
6.
供应链环境中的转移定价、内部营销和价值管理 总被引:1,自引:0,他引:1
研究内部供应链关系是正确理解整个供应链成本管理的一个必要条件。内部供应链中存在内部供应商(转让者)和内部客户(受让者)关系,探讨了内部供应链中的转移定价问题,处理供应链中的转移定价问题,应该将其整合进企业战略,以价值创造和增值为目标,在管理转让者与受让者关系时采用“内部客户”观念,并以价值为基础的绩效评估系统来支持这一观念。, 相似文献
7.
在当代国际贸易中,跨国公司内部贸易引起了世界广泛的关注.20世纪90年代以来,随着对外开放的逐步深入,中国成为世界发展中国家的最大受资国,大量跨国公司的入驻必然带来大规模的公司内部贸易.因此,通过线性回归实证分析在华跨国公司内部贸易,指出其对我国经济产生的众多负面影响,进而探索规避其负面影响的政策措施. 相似文献
8.
《International Review of Economics & Finance》2002,11(3):299-314
Empirical research measuring multinational corporations' exchange rate exposure is inconclusive. Findings of no significant exposure in some samples and significant exposure in others may be due to offsetting effects for multinational corporations, financial hedging strategies, or simply noisy data. Significant exposure has been found in certain industries and for some smaller firms. This study measures the net exposure to exchange rate changes for a broad cross section of large, US multinational corporations. Using data on financial hedging activity for 276 US multinational corporations, this paper provides evidence that previous findings of no significant exchange rate exposure for this cross section of the economy are likely due in part to the financial hedging activities of these firms. 相似文献
9.
10.
Multinational corporations and economic growth: A cross-national test of the decapitalization thesis
Volker Bornschier 《Journal of development economics》1980,7(2):191-210
Previous cross-national studies suggest a significant negative relationship between the degree of presence of multinational corporations (MNC-penetration) and subsequent long-term income growth in host countries. In the present study we seek to explain this relationship with the help of a hypothesis which bases on the decapitalization thesis. Empirical evidence suggest that MNC-penetration is negatively related to subsequent investment growth, whereas MNC- investment is positively related to it. We interpret these results as cross-national support for a hypothesis derived from the decapitalization thesis which thus is able to explain part of the long- term negative effect of MNCs on income growth. 相似文献
11.
本篇文章首先对软件产品定价方式进行阐述,从定价模式问题、价格变动问题、定价针对性问题等多个方面,对软件产品定价的常见问题进行分析,并以此为依据,提出软件产品定价策略。 相似文献
12.
跨国公司在中国的技术战略 总被引:11,自引:0,他引:11
近年来,跨国公司进入中国市场的一个显著变化就是加大了技术的投入,外商投资企业的科技含量和技术档次明显提高。跨国公司技术战略的变化,既有中国政府的要求,更重要的是来自跨国公司内部。全面研究跨国公司进入中国市场的动因、现状、策略、障碍和变化,对于分析今后跨国公司在华投资的走向以及制定有关的对策措施将是很有意义的。动因跨国公司在中国市场的技术投入受多种因素的影响,概括起来有以下几个方面:首先,对跨国公司技术投入产生重要影响的是中国政府的强制性要求。中国吸收外商投资的主要目的之一就是要引进国外的先进技术… 相似文献
13.
Univ.-Ass. Dr. Franz Wirl 《Journal of Economics》1991,54(3):227-249
This paper studies optimal noncompetitive pricing strategies when the evolution of demand is the result of intertemporal considerations. Two different hypotheses of price expectations (myopia and perfect foresight) are treated. The major implication is that the slight modification from an instantaneous to a very fast consumer reaction may completely modify a monopolist's price strategy. More precisely, the price strategy should be volatile if the equilibrium demand is convex, independent whether the consumers act myopically or employ rational expectations. On the other hand, asynchronous dynamics (e.g., due to competitive fringe supply or different segments of demand) cannot explain even damped price oscillations. The equilibrium price strategy of the noncompetitive supplier exceeds the static rule if consumers employ myopic expectations; rational expectations may lead to prices above or below the static rule depending on the rate of discount.I am grateful for the helpful and elaborate comments from three anonymous referees. 相似文献
14.
15.
《Journal of development economics》1986,24(2):249-254
This paper examines the interaction between a national ownership requirement and transfer pricing. It turns out that where indigenization implies managerial control by domestic owners, it may result in greater retained profits and a more intensive use of domestic resources. 相似文献
16.
Jakob Edler 《Technological Forecasting and Social Change》2004,71(6):599-621
This paper explores the international research activities of multinational corporations that are related to Germany. It analyzes what role German companies and Germany as a host of foreign companies play in the growing specialization of global exploitation and generation of knowledge. The paper covers application oriented as well as strategic research for two company samples—German and non-German—on the basis of a complex indicator-based analysis (patents and publications) and microdata from business reports. The paper shows that internationalization of research and development (R&D) has increased and broadened in scope. It highlights the strong and growing differences existing between technological and scientific areas as well as between different sectors. Apparently, while the market adaptation of products is still the major driver for German companies, international knowledge seeking has become more and more important, especially in technological areas that are linked very closely to basic research. While Germany as a host of international industrial R&D is much more attractive for applied research (mechanical engineering) than for basic research, the country has still established attractiveness in selected knowledge-intensive technological areas and shows a high intensity of international cooperation. There is a high level of reciprocity in knowledge-intensive areas pointing towards a global specialization and division of labor. 相似文献