跨国公司国际转移定价问题研究——基于古诺博弈模型的策略分析
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摘要
跨国公司作为世界各国或地区开展国际贸易和海外投资的重要载体在国际舞台上的作用逐渐凸显,成为连接世界主要经济体的重要纽带。随着海外投资活动兴起和跨国公司全球营销网络的拓展,国际转移定价策略逐渐成为跨国公司全球经营战略的组成部分之一,在优化生产资源国际调配、降低内部交易成本和提高公司整体利润等方面的作用不容忽视。为此,本文从跨国公司转移定价策略出发,运用古诺博弈模型推理并探讨了跨国公司采取转移定价的策略选择可能性,提出了引导我国企业合理制定转移定价的策略启示,以期规避海外经营风险,提高我国企业海外投资效率,增加经营利润。
As an important carrier of international trade and overseas investment, The multinational corporation play an important role in the international arena and become an important link connecting the world's major economies. With the rise of overseas investment activities and the development of multinational corporation's global marketing network, the international transfer pricing strategy gradually becomes one part of global business strategy of multinational companies, its effect on the optimization of production resources allocation, reduce international internal transaction costs, improve the company's overall profit and other aspects can not be ignored. Therefore, this paper from the perspective of multinational corporations' s transfer pricing strategy, using Cournot game model to reasoning and discusses the possibility of multinational corporations' s transfer pricing strategy put forward to guide China's enterprises make reasonable transfer pricing strategy, in order to avoid overseas business risk, improve the efficiency of China's overseas investment enterprises, increase operating profit.
As an important carrier of international trade and overseas investment, The multinational corporation play an important role in the international arena and become an important link connecting the world's major economies. With the rise of overseas investment activities and the development of multinational corporation's global marketing network, the international transfer pricing strategy gradually becomes one part of global business strategy of multinational companies, its effect on the optimization of production resources allocation, reduce international internal transaction costs, improve the company's overall profit and other aspects can not be ignored. Therefore, this paper from the perspective of multinational corporations' s transfer pricing strategy, using Cournot game model to reasoning and discusses the possibility of multinational corporations' s transfer pricing strategy put forward to guide China's enterprises make reasonable transfer pricing strategy, in order to avoid overseas business risk, improve the efficiency of China's overseas investment enterprises, increase operating profit.
引文
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[5] Arpan. Goal and resource transfers in the multigoal organization[J]. The Accounting Review, 1972,51(3):559-573.
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[7] Hirshleifer J. On the economics of transfer pricing[J]. Journal of Business, 1956, 2(7):15-36.
[8] Ijiri Y. Management Goals and Accounting for Control[M]. North Holland Publishing Company,1965.
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[10] Larry J Merville, William Petty J. Transfer pricing for the multinational firm[J]. The Accounting Review, 1978, 53(4):935-951.
[11] Schjelderup G, Sorgard L. Transfer pricing as a strategic device for decentralizaed multinationals[J].International Tax and Public Finance, 1997, 4(3):277-290.
[12]谢虹.我国跨国公司转移定价问题探讨[J].特区经济,2013,(8):53-56.
[13]宋培林.国际企业的转移定价问题[J].商业经济与管理,1994,(4):73-76.
[14]吉宏,刘佳.跨国公司转移定价策略的博弈分析[J].生产力研究,2007,(22):121-122.
[15]黄韵,王静.跨国公司转移定价对我国造成的影响及其对策[J].中国集体经济,2011,(4):33.
[16]秦柳.外商直接投资对安徽产业结构影响的实证分析[J].数理统计与管理,2009, 28(5):802-805.
[17]万寿义,崔健波.我国跨国公司转移定价决策之目标规划模型应用研究[J].管理理论与实践,2012,(6):71-79.
[18]张辑.跨国公司转移定价避税的应对策略[J].统计与决策,2012,(1):58-61.
[19]鄂立彬.转让定价视角下的我国企业对外投资战略博弈[J].数学的实践与认识,2013,(5):65-72.
[20]刘舜佳,刘智勇.国际R&D溢出对中国创新影响的两面性:基于空间Durbin模型的测度[J].数理统计与管理,2014, 33(6):1058-1069.
[21]罗胜强,袁建昌.商品异质性对跨国公司转移定价及东道国管制效果的影响[J].商业经济研究,2015,(21):14-16.
[22]许文彬,叶文霞.FDI、经济长与金融发展双门槛效应—基于我国1992-2012年省际面板数据[J].数理统计与管理,2016, 35(6):972-983.
[23]姜妍,董微微.跨国公司转移定价研究[J].工业技术经济,2016,(9):105-109.
[2] Baldenius T, Melumad N D, Reichelstein S. Integrating managerial and tax objectives in transfer pricing[J]. The Accounting Review, 2004, 79(3):591-615.
[3] Hyde C E, Chongwoo C. Keeping two sets of books:The relationship between tax and incentive transfer prices[J]. Journal of Economics, Management and Strategy, 2005, 14(1):165-186.
[4] Bernard A B, Jensen J B, Schott P K. Transfer Pricing by U.S.—Based Multinational Firms[R].NBER Working Paper(12493), 2006.
[5] Arpan. Goal and resource transfers in the multigoal organization[J]. The Accounting Review, 1972,51(3):559-573.
[6] Eiteman. Tax-motivated transfer pricing and US intrafirm trade prices[J]. Journal of Public Economics, 1973, 87:2207-2223.
[7] Hirshleifer J. On the economics of transfer pricing[J]. Journal of Business, 1956, 2(7):15-36.
[8] Ijiri Y. Management Goals and Accounting for Control[M]. North Holland Publishing Company,1965.
[9] Kornbluth J S H. Accounting in multiple objective linear programming[J]. The Accounting Review,1974, 49(2):284-295.
[10] Larry J Merville, William Petty J. Transfer pricing for the multinational firm[J]. The Accounting Review, 1978, 53(4):935-951.
[11] Schjelderup G, Sorgard L. Transfer pricing as a strategic device for decentralizaed multinationals[J].International Tax and Public Finance, 1997, 4(3):277-290.
[12]谢虹.我国跨国公司转移定价问题探讨[J].特区经济,2013,(8):53-56.
[13]宋培林.国际企业的转移定价问题[J].商业经济与管理,1994,(4):73-76.
[14]吉宏,刘佳.跨国公司转移定价策略的博弈分析[J].生产力研究,2007,(22):121-122.
[15]黄韵,王静.跨国公司转移定价对我国造成的影响及其对策[J].中国集体经济,2011,(4):33.
[16]秦柳.外商直接投资对安徽产业结构影响的实证分析[J].数理统计与管理,2009, 28(5):802-805.
[17]万寿义,崔健波.我国跨国公司转移定价决策之目标规划模型应用研究[J].管理理论与实践,2012,(6):71-79.
[18]张辑.跨国公司转移定价避税的应对策略[J].统计与决策,2012,(1):58-61.
[19]鄂立彬.转让定价视角下的我国企业对外投资战略博弈[J].数学的实践与认识,2013,(5):65-72.
[20]刘舜佳,刘智勇.国际R&D溢出对中国创新影响的两面性:基于空间Durbin模型的测度[J].数理统计与管理,2014, 33(6):1058-1069.
[21]罗胜强,袁建昌.商品异质性对跨国公司转移定价及东道国管制效果的影响[J].商业经济研究,2015,(21):14-16.
[22]许文彬,叶文霞.FDI、经济长与金融发展双门槛效应—基于我国1992-2012年省际面板数据[J].数理统计与管理,2016, 35(6):972-983.
[23]姜妍,董微微.跨国公司转移定价研究[J].工业技术经济,2016,(9):105-109.