跨国公司核算问题研究

发布时间：2019-03-27 19:15

【摘要】：随着经济全球化程度的日益提高,各国在经济上互相联系,形成了全球经济从资源配置、生产到流通的多形式及多层次的融合。经济全球化程度提高的一个重要特征是跨国公司的作用日益突出,在全球经济和国民经济中都扮演着十分重要的角色。跨国公司通过连接和组织全球生产,成为许多全球价值链的支柱力量。近年来,越来越多的跨国公司参与加工贸易和转口贸易,内部业务流程日趋复杂,管理难度日益增大,跨国公司使用特殊目的实体这种组织结构的新形式日益增加,使得一些问题日益突出,以国家为单位的政府统计正在面临新的挑战。许多国际组织、国内外专家都注意到当前统计体系没有考虑跨国公司对传统贸易的影响,不能真实的反映一国经济实力以及两国之间的经济联系。越来越多的国外学者和国际组织开始对跨国公司参与的交易进行核算并对各国的统计实践进行研究。全球化对现有统计方法和统计指标提出了严峻的挑战和更高的要求。对跨国公司核算中的核心问题进行全面系统的研究,进而对中国跨国公司核算提出研究展望,对于中国逐步靠近国际统计标准、提高数据质量及提高国际可比性都具有十分深远的意义。通过对跨国公司核算的系统研究,使人们更清楚地了解跨国公司核算的研究现状和发展趋势,对政策制定、战略决策以及深入研究经济和社会等方面的问题都具有重要的借鉴意义。本文共分为五个部分。第一章是绪论部分。叙述本文的选题背景及研究意义,总结关于跨国公司核算的研究现状,提出相关问题,阐述本文的研究内容和结构安排并总结本文的创新和不足。第二章主要介绍国际统计标准中的相关概念,包括跨国公司的统计定义、跨国公司内部贸易、经济所有权与法律所有权。第三章是跨国公司内部交易核算部分。主要包括转移定价、全球制造中对海外加工货物、转手贸易的统计处理以及集团内部服务。第四章是特殊目的实体核算部分。主要介绍了特殊目的实体的概念、分类、产出估价、常住性问题以及测度问题。第五章是跨国公司直接投资的核算部分。主要介绍了外商直接投资关系框架、测度问题、外商直接投资统计和跨国公司其他活动统计的关系以及国外实践经验。第六章是结论与研究展望部分。对前几部分进行系统总结,得出结论并提出未来研究展望。本文的创新之处在于对国际统计标准中的相关概念与理论进行了梳理,对跨国公司参与的内部贸易、特殊目的实体核算、跨国公司直接投资核算等方面进行了详细的分析。指出了跨国公司给中国国民经济核算带来的挑战,并提出了未来研究展望,给出了具体的建议。目前,国内这一方面成果相对较少。本文的不足之处是跨国公司核算是一个十分复杂庞大的系统,其中的问题非常多。本文仅阐述了跨国公司对国民经济核算影响的一部分,其他方面的影响未能全面叙述;本文中只涉及到个别国家的跨国公司核算实践,未能对其他国家的实践结果进行深入挖掘。
[Abstract]:With the increasing degree of economic globalization, countries are in economic contact with each other, and form a multi-form and multi-level integration of global economy from resource allocation, production to circulation. An important feature of the improvement of the degree of economic globalization is that the role of transnational corporations is increasingly prominent and plays a very important role in the global economy and the national economy. Transnational corporations have become the backbone of many global value chains by connecting and organizing global production. In recent years, more and more transnational corporations are involved in the processing of trade and trade, the internal business process is becoming more and more complex, the management difficulty is increasing, and the new form of the organization structure of the special purpose entity of the transnational corporation is increasing, so that some problems are becoming more and more serious, State-based government statistics are facing new challenges. Many international organizations and domestic and foreign experts have noted that the current statistical system does not take into account the impact of transnational corporations on traditional trade, and cannot truly reflect the economic strength of a country and the economic ties between the two countries. A growing number of foreign scholars and international organizations have begun to account for transactions involving transnational corporations and to study their statistical practices. Globalization poses a serious challenge and a higher demand for existing statistical methods and statistical indicators. It is of great significance for China to approach the international statistical standard, improve the data quality and improve the international comparability. Through systematic research on the accounting of the transnational corporations, the present situation and the development trend of the research on the accounting of the transnational corporations are more clearly understood, and it is of great reference to the development of the policy, the strategic decision-making and the in-depth study of the economic and social problems. This paper is divided into five parts. The first chapter is the introduction part. In this paper, the background and significance of the subject selection are described, the research status on the accounting of the transnational corporations is summarized, the relevant problems are put forward, the content and structure of the research are set forth, and the innovation and shortcomings of this paper are summarized. The second chapter mainly introduces the relevant concepts in the international statistical standard, including the statistical definition of the transnational corporations, the internal trade, the economic ownership and the legal title of the transnational corporations. The third chapter is the internal transaction accounting part of the transnational corporation. It mainly includes transfer pricing, the statistical processing of overseas processed goods, the transfer of hand-to-hand trade, and the intra-group service in the global manufacturing. The fourth chapter is the entity accounting for special purpose. This paper mainly introduces the concept, classification, output valuation, resident problem and measure problem of special purpose entity. The fifth chapter is the accounting for the direct investment of transnational corporations. The paper mainly introduces the relationship between foreign direct investment relation framework, measure problem, foreign direct investment statistics and other activity statistics of transnational corporations as well as foreign experience. The sixth chapter is the conclusion and the prospect of the research. The system summary is carried out on the first few parts, and a conclusion is drawn and the prospect of future research is put forward. The innovation of this paper is to sort out the relevant concepts and theories in the international statistical standard, and make a detailed analysis on the internal trade, the special purpose entity accounting and the direct investment accounting of the transnational corporations. This paper points out the challenge to the national economic accounting of the transnational corporation, and puts forward the prospect of future research and gives some concrete suggestions. At present, this aspect of the country is relatively small. The disadvantage of this paper is that the accounting of transnational corporations is a very complex system, and there are many problems. In this paper, only a part of the influence of the transnational corporation on the national economic accounting is set forth, and the influence of the other aspects is not fully described. In this paper, only the accounting practice of the transnational corporations in the individual countries has been involved, and the practice results of other countries have not been excavated in depth.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F276.7;F275

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