【作者】 郭云辉；

【导师】 岳泽军；

【作者基本信息】 东北林业大学 ， 会计学， 2004， 硕士

【摘要】 随着全球经济一体化，跨国公司FDI迅猛发展，自改革开放以来，外商在我国进行了大量的直接投资，目前世界上最大的500强跨国公司有400多家来华投资，与此同时，我国跨国公司也正以极高的热情参与全球的竞争。由于各国税收制度、外汇制度以及政治、经济、文化等其他因素存在巨大差异，跨国公司要实现内部资金的调度会面临巨大的成本和风险。跨国公司借助内部资金转移系统来确保其资金的安全并获取税收套利、金融市场套利和政府管制套利。跨国公司是在发达国家产生和发展的，而我国跨国公司才是近10年来得到发展，因此我国缺乏对跨国公司内部资金转移系统、理性的掌握，笔者从跨国公司在华进行的内部贸易中，对跨国公司在华实施的转移方式进行分析，并采取AHP(层次分析)法，试图对这些转移方式实施的难易程度、普遍程度排序，在课题的最后笔者根据研究情况，提出对我国跨国公司建立内部资金转移机制的一些建议，以期起到抛砖引玉的作用。笔者希望通过对本文的研究，对我国跨国公司如何建立和执行内部资金转移机制做出实际的努力和有益的探索。更多还原

【Abstract】 With global economic integration, transnational corporations FDI develops rapidly, since the reform and opening policy, the foreign businessman has carried on a large amount of direct investment in our country, there are more than 400 of the biggest transnational corporations of 500 tops in the world at present come to China to make the investment, meanwhile, transnational corporations’ already extremely high too enthusiastic participation global competition of our country. Because many factors, such as tax law, foreign currency policy, economy, culture of various countries,etc. have enormous differences, the transnational corporations should realize that the scheduling meeting of the inside fund face enormous cost and risk. Transnational corporations use the inside capital system , and ensure the safety of its capital and obtain tax arbitrage, financial market arbitrage and government control arbitrage. The transnational corporation produces and develops in the developed country, and the transnational corporation of our country has been developed in the past 10 years, so our country lacks the mastering of the Principle, to the capital inside the transnational corporations , I analyse about the transformation way that the transnational corporation implements in China from the transnational corporations in the inside trade that China carries on, adopt AHP law , attempt and shift to these complexity, general degree that way implement arrange in an order, end author in subject according to situation of studying, propose and set up to of our country transnational corporations inside fund shift some suggestions of mechanism, in the hope of playing a role in casting a brick to attract jade. I had made real efforts, and I hope through study on this text, know how to set up and carry out the inside fund mechanism and be helpful to exploration of our country transnational corporation.更多还原