國際移轉計價決策制定型態影響因素之研究--臺灣企業之實證分析_

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題名：	國際移轉計價決策制定型態影響因素之研究--臺灣企業之實證分析
書刊名：	輔仁管理評論
作者：	林妙雀
作者(外文)：	Lin, Miao-que
出版日期：	1999
卷期：	6:2
頁次：	頁101-134
主題關鍵詞：	國際移轉計價；地主國環境；全球策略態勢；企業內部交易特性；International transfer pricing；Host country environment；Global strategy posture；Enterprise internal transaction characteristics
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(1) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:4 點閱:25

　　　　　以往文獻對於影響國際企業母公司與海外事業單位之內部移轉計價決策因素研究，過於偏重個別投資環境，顯然忽略跨國運作機制與交易成本特性，本研究除結合跨國經營管理、內部化和交易成本理論，建立影響國際移轉計價決策的整合性架構外，並配合臺灣 72家海外投資上市公司之親自訪談與問卷調查，同時運用迴歸分析予以驗證，其結果發現跨國企業無論是面對差異化的地主國環境因素、不同型態的全球策略運作，或是性質互異的企業內部交易特性，都顯著地對於母公司計價決策集權化程度、計價前各事業單位相互溝通頻率、面對計價衝突之協商處理方式與偏離市價調整移轉價格等國際移轉計價決策，具有不同程度的影響力。

以文找文

　　　　　Previous studies overly emphasized the influence of unitary investment environments on the formulation of international transfer pricing (ITP) decision making between the headquarters and overseas affiliates. It is obvious that they neglected not only the mechanisms of global strategically implementation but also the very nature of internal transaction costs for international businesses. This paper tries to compile the theories of global management, internalization and transaction cost and then constructs an integrated framework of influential ITP decision making, in black and white. In order to empirically verify whether each factor has individual significant influence or even overall influence on ITP decision making, personal interviews and questionnaires with 72 listed transnational companies in Taiwan were conducted. Based on the regression results, it is concluded that the ITP decision making of transnational corporations is significantly influenced to a certain degree while facing host country's different environments, implementing various global strategies, or considering different internal transactional characteristics. This ITP decision making is composed of four things such as (1) ITP centralized decision making, (2) frequent communication before pricing, (3) coordination of conflict pricing, (4) adjustment of internal transfer pricing with external market price deviations.

以文找文

期刊論文
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學位論文
1.	林妙雀(1995)。國際移轉計價決策之影響因素研究--臺灣企業之實證分析(博士論文)。國立臺灣大學。延伸查詢
2.	鍾瑞五(1989)。多國籍企業內部商品移轉價格策略之研究(碩士論文)。東吳大學。延伸查詢
3.	李明騏(1986)。我國多國籍企業轉撥計價系統之實證研究(碩士論文)。國立台灣大學。延伸查詢
4.	洪國田(1990)。美、日在台企業移轉計價影響因素之實證研究(碩士論文)。東吳大學。延伸查詢
5.	廖述忠(1991)。轉撥計價制度之理論與實務--中油公司之個案研究(碩士論文)。國立政治大學。延伸查詢

圖書
1.	Abdallah, W. M.(1989)。International Transfer Pricing Policies-Decision-Making Guidelines for Multinational Companies。New York, NY：Quorum Books。
2.	Dunning, John H.(1988)。Explaining International Production。Unwin Hyman。
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17.	Ōhmae, Ken'ichi(1985)。Triad Power: The Coming Shape of Global Competition。New York, NY：The Free Press。
18.	吳青松(1996)。國際企業管理：理論與實務。臺北：智勝文化事業有限公司。延伸查詢
19.	Mintzberg, Henry(1983)。Structure in Fives: Designing Effective Organizations。Prentice-Hall, Inc.。
20.	Williamson, Oliver E.(1985)。The Economic Institutions of Capitalism: Firms Markets, Relational Contracting。Macmillan, Ltd：Free Press。
21.	Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。

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