CAJ | 학술논문

针对企业内部转移定价的现状及存在的问题,结合我国分权企业集团内部转移价格的实际情况,用博弈论的基本原理分析如何实现企业集团总部利益最大化,用划线法得出最优的纳什均衡,最后对分权化企业集团如何实现对各部门的激励提出了一些建议.
침대기업내부전이정개적현상급존재적문제,결합아국분권기업집단내부전이개격적실제정황,용박혁론적기본원리분석여하실현기업집단총부이익최대화,용화선법득출최우적납십균형,최후대분권화기업집단여하실현대각부문적격려제출료일사건의.
@@@@In view of the situation and problems in corporation’s internal transfer price, based on the actual situation of internal transfer price of decentralized enterprise groups in China and the basic principle of game theory, analyses were made of how to realize the enterprise’s maximal overall benefit. The optimal Nash equilibrium is achieved. Some sug-gestions were put forward on how to drive the departments under the decentralized corpora-tion groups.