转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices
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 motiv...
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| Online Access: | http://hdl.handle.net/10356/7363 |
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sg-ntu-dr.10356-73632024-01-12T10:18:15Z 转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices 江心宁 Jiang, Xinning Wang, Ruifang Nanyang Business School DRNTU::Business::Accounting::Transfer pricing 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. Master of Science (Managerial Economics) 2008-09-18T07:44:28Z 2008-09-18T07:44:28Z 1999 1999 Thesis http://hdl.handle.net/10356/7363 zh Nanyang Technological University 44 p. application/pdf |
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DRNTU::Business::Accounting::Transfer pricing 江心宁 Jiang, Xinning 转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices |
| description |
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. |
| author2 |
Wang, Ruifang |
| author_facet |
Wang, Ruifang 江心宁 Jiang, Xinning |
| format |
Theses and Dissertations |
| author |
江心宁 Jiang, Xinning |
| author_sort |
江心宁 Jiang, Xinning |
| title |
转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices |
| title_short |
转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices |
| title_full |
转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices |
| title_fullStr |
转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices |
| title_full_unstemmed |
转让定价问题的理论与实践研究 = Transfer pricing in China : theories and practices |
| title_sort |
转让定价问题的理论与实践研究 = transfer pricing in china : theories and practices |
| publishDate |
2008 |
| url |
http://hdl.handle.net/10356/7363 |
| _version_ |
1789483026503172096 |