企业集团关联交易动机及转移定价方法研究

发布时间：2018-01-10 06:21

本文关键词：企业集团关联交易动机及转移定价方法研究　出处：《华中科技大学》2016年硕士论文　论文类型：学位论文

【摘要】：在全球经济的飞速发展中公司组织形式经历着万象更新的快速进化。跨国经济的日渐发达,跨公司间的合作需求,使得公司间联盟、拓展、并购等一系列商业活动开始频繁丰富起来,这使得公司规模开始积聚膨胀,公司组织形式由简单单一渐渐呈现多样复杂的变化趋势。另外,很多公司的经营范围也开始扩大。开发新产品,开拓新市场,向社会生产环节前、后渗透,形成了占据产业价值链各环节的业务布局,这也就是所谓的经营纵向一体化。因此随着公司商业活动的复杂化、产业范围的扩大化,公司集团,甚至跨国公司集团这种大规模的,复杂的公司组织形式大量涌现。内部资源的合理配置对实现公司收益最大化越来越重要,因而在公司集团内出现了商品贸易,即关联交易。在该交易过程中确定的中的交易价即转移定价,其基本特征是:脱离了一般市场中供给和需求关系的约束。随着关联交易及转移定价在公司集团中的运用越来越频繁和广泛,它的优点和弊病以及转移定价方法也被越来越多的学者关注,研究实际意义也越来越大。本文首先着眼于对关联交易动机的研究,分别从公司集团内部管理和某些特殊动机两方面较全面地总结了学界关于关联交易动机的讨论。其次以电力行业10家上市企业为样本,通过关联交易程度和利润稳定系数相关性分析发现:我们选取的样本公司的相关数据并不存在统计上显著的相关关系,也就是说我们的十家样本公司中不存在大量利用关联交易操纵利润的现象。最后本文分析对比了理论界三大主流转移定价方法,并结合转移定价的经济学理论分析,提出了EVA在公司内部转移定价方法中的创新应用。
[Abstract]:In the rapid development of the global economy, the corporate organizational form is undergoing a rapid evolution. The development of transnational economy, cross-firm cooperation needs, make inter-firm alliance, expand. M & A and a series of business activities began to enrich frequently, which made the size of the company began to accumulate and expand, corporate organizational form from simple to single gradually presents a variety of complex trends. In addition. Many companies also began to expand the scope of business. Develop new products, open up new markets, to the social production links before, after infiltration, forming the occupation of the industrial value chain of the business layout. This is the so-called vertical integration of business. Therefore, with the complexity of business activities, the expansion of industrial scope, corporate groups, even multinational groups such as large-scale. A large number of complex corporate organizational forms have emerged. The rational allocation of internal resources is becoming more and more important to maximize corporate income, so commodity trade appears in the corporate group. The transaction price determined in the course of the transaction is the transfer price. Its basic characteristics are that it is separated from the constraints of the relationship between supply and demand in the general market, and with the use of related party transactions and transfer pricing in the corporate group more and more frequently and widely. Its advantages and disadvantages as well as transfer pricing methods have also been concerned by more and more scholars, and the practical significance of the study is growing. Firstly, this paper focuses on the motivation of related party transactions. From the internal management of the company group and some special motivation, this paper summarizes the discussion of related party transaction motivation in academic circles. Secondly, it takes 10 listed enterprises in the power industry as samples. Through the correlation analysis of the correlation between the degree of related transaction and the coefficient of profit stability, it is found that there is no statistically significant correlation between the relevant data of the selected sample company and the coefficient of profit stability. In other words, our ten sample companies do not have a large use of related party transactions to manipulate profits. Finally, this paper analyzes and compares the three major transfer pricing methods in the theoretical circle. Combining with the economic theory analysis of transfer pricing, this paper puts forward the innovative application of EVA in the internal transfer pricing method.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F276.4

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