頁籤選單縮合
題 名 | 影響跨國企業移轉計價方法選擇因素之研究=The Research of the Influential Factors of International Transfer Pricing Methods--Empirical Analysis of Taiwan Enterprises |
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作 者 | 林妙雀; | 書刊名 | 亞太管理評論 |
卷 期 | 3:1 1998.06[民87.06] |
頁 次 | 頁19-47 |
分類號 | 553.78 |
關鍵詞 | 國際移轉計價; 組織設計因素; 交易成本因素; 投資環境因素; International transfer pricing; ITP; Organizational design factor; Transaction cost factor; Investment environmental factor; |
語 文 | 中文(Chinese) |
中文摘要 | 過去對國際移轉計價方法文獻探討,僅考量企業規模大小、組織結構型態與少數 內部交易特性,未能廣泛深入剖析環境、策略、組織、交易特性等各種構面,對於移轉計價 方法選擇影響的全貌。有鑑於此,本研究乃試圖建構以組織設計、交易成本因素為自變項, 投資環境因素為干擾變項,移轉計價方法選擇為因變項的整體架構,並選擇臺灣從事海外直 接投資的上市公司,當作個別訪談的問卷調查樣本對象,藉以突破過去採個案研究或郵寄問 卷回收率偏低之芝限制。經由嚴謹統計分析,除發現來自全球營運目標、組織結構型態、續 效評估指標、管理控制類別等組織設計因素,以及資訊不對稱及內部交易頻率等交易成本變 項,會個別左右跨國企業選擇不同移轉計價方法之外,結合組織設計與投資環境因素,或是 交易成本與投資環境因素,對於移轉計價方法選擇,仍存在著交互效果。 |
英文摘要 | The past international transfer pricing (ITP) literature review of the influential factor of choosing the ITP method subjects to the business size, organizational structure, and some internal transactional characteristics. There are no more further studies focusing on the impact of combining conprehensively environmental, strategic, organizational and transactional characteristic factors on the choice of the ITP method. Owing to the constraints of the past ITP study, my research has tried to wholly construct the framework of the influential factors of choosing the ITP method. Connecting organizational design and transaction cost factors as independent variables with investment environmental factors as mediator variables will be empirically verified whether to have an effect on the dependent variables, the choice of the ITP method. In order to avoid the limitations of the previous study which focused on some case studies and mail questionarie investigations, this paper has chosen Taiwan listing companies that have been engaged in foreign direct investment. Utilizing sophisticated satistical analysis, my study has found global operation objectives, organizational structure, performance evaluation management control, information asymmetry and internal transactional frequency having a signinificant effect on the choice of the ITP method. In addition, the selection of the ITP method is obviously influenced mutually by both organizational design or transaction cost factor and investment environmental clusters. |
本系統中英文摘要資訊取自各篇刊載內容。