TP模式下考虑隐性利益输送的跨国供应链决策分析

发布时间：2018-04-17 01:15

本文选题：跨国供应链 + 转移定价　；参考：《中国管理科学》2017年12期

【摘要】：跨国供应链的隐性利益输送正成为研究的热点之一。本文基于跨国公司以供应链方式在全球范围内整合资源的基础上,分析了跨国供应链在海内外两市场间的跨链合作框架,探讨了跨国供应间的隐性利益输送的前提条件。在此背景下,通过引入转移定价(TP,Transfer Pricing),建立海内外两单链无横向合作和有横向合作的跨国供应链隐性利益输送的决策模型,然后,设计出在考虑隐性利益输送下的单TP模式和双TP模式;并进一步,针对上述两种模型下探讨了不同TP模式组合策略和实施条件;最后对模型进行优化求解,以及对不同TP模式策略下进行了敏感性分析,发现不同国家所得税的差异对通过转移定价来实现隐性利益转移起到很大作用,而且在单TP模式下,由于触发机理简单,更容易被监管和识别,需配合成本增减,来实现隐性利益输送;在双TP模式下,两转移价格反向变化比同向变化,来进行利益转移更为隐蔽,且在横向合作下隐形利益输送形成的利润率高于由于需求增加所带来的利润率。
[Abstract]:The transmission of recessive benefits in transnational supply chain is becoming one of the hotspots of research.This paper analyzes the cross-chain cooperation framework of transnational supply chain in the two markets at home and abroad on the basis of the global integration of resources in the way of supply chain, and discusses the precondition of the transmission of recessive benefits between transnational supply chains.In this context, through the introduction of transfer pricing and transfer pricing, this paper sets up a decision-making model for the transfer of hidden benefits in transnational supply chains with no horizontal cooperation and horizontal cooperation.The single TP mode and double TP mode are designed under the consideration of implicit benefit delivery. Furthermore, the combination strategies and implementation conditions of different TP modes are discussed under the above two models. Finally, the optimization solution of the model is carried out.The sensitivity analysis of different TP models shows that the differences of income tax in different countries play an important role in realizing the transfer of hidden benefits through transfer pricing, and in the single TP mode, the trigger mechanism is simple.It is easier to be regulated and identified, need to cooperate with the cost increase or decrease, to realize the hidden benefit transmission; in the double TP mode, the reverse change of the two transfer price is more subtle than the same direction change, to carry on the benefit transfer,Moreover, the profit margin of invisible benefit transmission under horizontal cooperation is higher than that brought by increasing demand.
【作者单位】：南昌大学管理学院;武汉纺织大学供应链系统研究中心;
【基金】：国家自然科学基金资助项目(71472143,71171152) 教育部人文社科基金资助项目(15YJA630035)
【分类号】：F274;F275

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