中文摘要：

现有关于转移定价决策方法的研究文献中，大多忽略了中间产品流转过程中的库存管理成本问题．针对这种不足，在充分考虑中间产品流转过程中产生的库存持有成本、订货成本、订单处理成本和启动成本的基础上。研究了企业集团的转移定价决策问题．针对寡头竞争的企业集团转移定价决策问题进行分析，得出寡头竞争的企业集团最优转移价格为集团中间产品的边际成本与最终产品的利润加成，加成比例取决于最终产品市场的竞争强度．

英文摘要：

In the literature of studies and investigations on transfer pricing strategy, the inventory-mananaging problem in the intermediate product transfer process has always been neglected. To solve this problem, this paper analyzes firm＇ s transfer pricing strategy on the basis of consideration of the inventory managing cost, namely, inventory holding cost, ordering cost, order processing cost and set-up cost, which occurs in the intermediate product transfer processes. The paper mainly discusses the oligopoly firms＇ transfer pricing strategy, and concluded that an optimal transfer price is the weighted sum of marginal cost and profit of final product, while the weighted ratio depends on competitive intensity of final products market.