| 跨国公司转移定价对汇率风险调整的战略 |
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| 引用本文： | 姚蕾蕾.跨国公司转移定价对汇率风险调整的战略[J].辽宁师范大学学报(社会科学版),2004,27(4):38-40. |
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| 作者姓名： | 姚蕾蕾 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025 |
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| 摘 要： | 近来．针对人民币是否升值的争论．使得汇率问题成为人们关注的焦点。在跨国公司转移定价的战略目标中，其中最主要的战略是为避免汇率波动给本集团带来风险，很多跨国公司利用转移定价调整报表．不仅对各子公司的业绩评价提供有力依据，还增强了跨国公司本身的竞争力。
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| 关 键 词： | 跨国公司 转移定价战略 汇率风险 人民币 业绩评价 现金流量 |
| 文章编号： | 1000-1751(2004)04-0038-03 |
| 修稿时间： | 2004年3月23日 |
Strategy of the Transfer Pricing of Transnational Corporation to Adjust Exchange Rate Risk |
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| YAO Lei-lei.Strategy of the Transfer Pricing of Transnational Corporation to Adjust Exchange Rate Risk[J].Journal of Liaoning Normal University(Social Science Edition),2004,27(4):38-40. |
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| Authors: | YAO Lei-lei |
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| Abstract: | Recently, exchange rate has been made the focus of attention bue to the dispute over whether RMB will be revalued. Among the TP strategies of transnational corporations, the most important strategy is to adjust exchange rate. In order to avoid exchange rate risk, transnational corporations employ transfer pricing to adjust risk, not only evaluating individual performance, but also enhancing competition of transnational corporation. |
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| Keywords: | transnational corporation transfer pricing exchange rate risk |
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