随着市场经济不断发展,企业的分权管理不断深入,企业内部各责任中心之间转移中间产品或相互提供劳务日益频繁,内部转移价格正是在这种背景下应运而生,并发挥着越来越重要的作用。 With the continuous development of market economy, the decentralized management of enterprises has been deepened, the transfer of intermediary products among intermediary enterprises within each enterprise or the reciprocal provision of labor services has become increasingly frequent. It is against this background that internal transfer prices have emerged and have played a The more important the role.