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在企业财务和经营决策中,如果一方有能力直接或间接控制、共同控制另一方或对另一方施加重大影响,则他们之间存在关联;如果两方或多方同受一方控制,则他们之间也存在关联。由于关联关系的存在,可能影响关联企业的财务状况和经营成果。影响财务状况和经营成果的主要原因在于交易的价格。由于关联交易价格的非公允性,加上关联交易行为的不确定性和多样性,使得关联方交易定价问题成为交易的核心问题。规范的关联交易转移定价可促使企业集团内部考核激励的建立,通过内部定价考核利润中心盈利能力,以增强企业整体竞争力。而不规范的关联交易转移定价则会使国家、投资者、企业自身蒙受损失。
In a company’s financial and operating decisions, if one party has the ability to directly or indirectly control, jointly control or exercise significant influence over the other, there is a link between them; if one or both parties are under the control of one party, There is also correlation. Due to the existence of related parties, the financial status and operating results of related parties may be affected. The main reason for affecting the financial position and operating results is the price of the transaction. Due to the unfairness of the price of the related transaction and the uncertainty and diversity of the related transaction, the pricing problem of the related party transaction becomes the core issue of the transaction. Regulating the transfer pricing of related party transactions can promote the establishment of internal examination and incentive of enterprise groups and assess the profitability of profit centers through internal pricing in order to enhance the overall competitiveness of enterprises. Non-standard transfer pricing related party transactions will make the country, investors, businesses themselves suffer.