跨国公司转移定价研究

伴随全球经济一体化的进程加速，跨国企业集团应运而生，集团内部交易的转移定价问题突显。本文从现阶段跨国公司转移定价存在的问题及成因分析入手，建立了实现利润最大化集团目标的转移定价指标模型。并针对我国跨国企业集团现状进行探讨，提出相应的对策建议。

Research on Transfer Pricing of Multi-National Corporation

With the acceleration of the process of global economic integration,transnational en terprise groups come into being,and the transfer pricing of the group's internal transactions highlights.Based on the analysis of the problems and causes of the transfer pricing of Multi-National Corporation at the present stage,this paper establishes a transfer pricing model to achieve the goal of maximizing profits. And in view of the present situation of transnational enterprise groups in our country,it puts forward the corresponding countermeasures and suggestions.