| 论企业内部转移价格 |
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| 引用本文： | 潘国兵.论企业内部转移价格[J].信阳师范学院学报(哲学社会科学版),1999(3). |
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| 作者姓名： | 潘国兵 |
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| 作者单位： | 信阳师范学院经济系!河南信阳464000 |
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| 摘 要： | 责任会计要求企业内部核算单位作为责任中心加强独立核算，而各责任中心加强独立核算的一个重要条件是制定出合理的内部转移价格。内部转移价格有很多制定原则。当这些原则发生冲突时，各责任中心的价格决策应首选整体利益最大化原则。在遵循一定原则基础上的内部转移价格的制定方法有两种：一种是以成本为基础，一种是以市价为基础
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| 关 键 词： | 企业 责任会计制度 责任中心 内部转移价格 制定原则 制定方法 |
On internal transfer price of enterprise |
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| PAN Guo,bing.On internal transfer price of enterprise[J].Journal of Xinyang Teachers College(Philosophy and Social Sciences Edition),1999(3). |
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| Authors: | PAN Guo bing |
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| Abstract: | Enterprise's internal accounting unit is required acting as responsibility core to reinforce independent accounting.An important condition on which each responsibility core intensifing independent accounting is to make rational internal transfer price.Lots of principles should be followed while making internal transfer price.The first choice among them is maximization of total profits while these principles Conflict.On the foundation of some principles,there are two kinds of method to be followed while making internal transfer price:One based on cost,the other based on market price. |
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| Keywords: | enterprise accounting for responsibility sysetm responsibility core internal transfer price:marking principles making methods |
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