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| 下游市场存在竞争的企业集团转移定价研究 | |
| 引用本文： | 张福利,白宇欣,达庆利. 下游市场存在竞争的企业集团转移定价研究[J]. 审计与经济研究, 2006, 21(6): 90-93 |
| 作者姓名： | 张福利 白宇欣 达庆利 |
| 作者单位： | 1. 南京审计学院,江苏,南京,210029 2. 海军指挥学院,江苏,南京,211800 3. 东南大学,经济管理学院,江苏,南京,210096 |
| 摘 要： | 基于企业集团面临下游竞争，研究了企业集团的中间产品的转移定价问题。研究结果表明，集团的中间产品的转移价格大干中间产品的边际成本。与Hirshkifer提出的边际成本转移定价策略相比，本文提出的转移定价策略为优。 |
| 关 键 词： | 企业集团 中间产品 转移定价 |
| 文章编号： | 1004-4833(2006)06-0090-04 |
| 收稿时间： | 2006-06-08 |
| 修稿时间： | 2006-08-29 |
Transfer Pricing of Firms Facing Competition in Downstream Market |
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| ZHANG Fu-li,BAI Yu-xin,DA Qing-li. Transfer Pricing of Firms Facing Competition in Downstream Market[J]. , 2006, 21(6): 90-93 | |
| Authors: | ZHANG Fu-li BAI Yu-xin DA Qing-li |
| Affiliation: | 1. Nanjing Audit University, Nanjing 210029, China; 2. Navy Commanding Institute, Nanjing 211800, China; 3. College of Economics and Management,Southeast University, Nanjing 210096, China |
| Abstract: | This paper analyzes the transfer pricing of intermediate product based on firms facing downstream competition. The transfer pricing of intermediate products is higher than the marginal cost of intermediate products. This paper compares the transfer pricing strategy put forward by Hirshleifer and maintains that the former is superior to the latter. |
| Keywords: | firms intermediate products transfer pricing |
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