中文摘要：

在管理会计系统中，转移定价是实现分权和协调组织各部门经营的有效机制，它的作用就是通过对中间产品和劳务的定价来反映和促进部门之间的交易。以实现组织利润最大化的目标。组织内部的交易是转移定价问题产生的前提。组织分权是转移定价产生的基础。我们拟从交易成本经济学的角度。论述交易的特征对确定内部转移定价的影响以及转移定价系统应实现的组织目标。

英文摘要：

In the management control system, transfer pricing is an efficient mechanism to realize the goal of decentraliztion and harmonizing divisional operations. Its role is reflecting and facilitating divisional transactions through pricing the medial products and services, then it achieves the firm＇s goal of maximal profits. The authors consider the premise of transfer pricing is the intra- firm transsaction, and decertralization is the basis of transfer pricing.