Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/7363
Title: 转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices
Authors: 江心宁 Jiang, Xinning
Keywords: DRNTU::Business::Accounting::Transfer pricing
Issue Date: 1999
Abstract: For ordinary enterprises, transfer pricing is for internal transactions and therefore an internal management issue. The practicing of transfer pricing is mainly based on cost and market price considerations. The selection of transfer pricing policy is determined by some elements related to the motive, process, and result of the management behavior. The internal cooperation relationship is being broken up in China during the transition towards a matured market economy, and changes in external environments have also altered practices of transfer pricing in many firms.
URI: http://hdl.handle.net/10356/7363
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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