转移定价参与、公平性感知与交易满意度——基于一项结构方程模型的实证研究

文章基于转移定价的行为学研究成果,将管理学中盛行的参与管理研究模型应用于转移定价领域.在国内集团企业问卷调查的基础上,文章根据国外对定价参与行为的研究成果,以及参与行为的情感模型,建立了包括定价参与、公平性感知和交易满意度在内的结构方程模型(Structural Equation M0deling,SEM).研究发现,结果的公平性在定价参与提升交易满意度的过程中起到了完全中介变量的作用,而过程的公平性则没有起到中介变量的作用.我们的研究有助于集团企业理顺内部交易关系、促进内部交易的顺利进行和集团整体战略的实施.

Transfer Pricing Participation,Fairness Perception and Transactional Satisfaction:Based on the Empirical Study of a Structural Equation Model

Based on the research of transfer pricing behaviour,the paper introduces the prevailing theoretical model of participative management into the context of transfer pricing. On the bases of the survey on Chinese business groups and relevant researches on pricing participation,it establishes a structural equation model containing pricing participation,fairness perception and transactional satisfaction. It finds that the result fairness completely serves as a mediated variable during the process of pricing part...