转让定价视角下的我国企业对外投资战略博弈

我国企业通过对外投资可以拥有在分处国内外的两个实体间开展转让定价的机会,以此来对抗跨国公司在华通过转让定价谋求战略竞争优势,获取公平竞争机会.以单市场双寡头古诺竞争下的转让定价决策模型为基础,构建了我国企业对外投资后在国内和国外两个市场与跨国公司进行战略性转让定价博弈模型,发现无论我国企业与跨国公司相比是否具有成本优势,都应该通过对外投资获取开展战略性转让定价机会,与跨国公司进行公平竞争.

The Game Model of Chinese Enterprise's Foreign Investment Strategy from the Perspective of Transfer Pricing

Chinese enterprises can acquire the opportunity of carrying out transfer pricing strategy between two entities at home and abroad through foreign investment,so as to confront multinational corporations' competitive advantage through transfer pricing,and get a fair chance to compete.Based on transfer pricing decision model under the single market duopoly Cournot competition hypothesis,this article constructs a strategic transfer pricing game model between Chinese enterprises and multinational corporations after Chinese enterprises foreign investment,found that Chinese enterprises should acquire the opportunities to engage in fair competition with multinational corporations for strategic defense by transfer pricing through foreign investment,whether or not Chinese enterprises have a cost advantage compared with multinational corporations.