國際轉撥計價決策架構與績效評估之研究－－臺灣多國籍企業之實證分析

The Research of International Transfer Pricing Decision and Performance-Empirical Analysis of Taiwan Multi-National Corporations

以往文獻對於國際轉撥計價（ITP）大多集中在影響因素之研究，本研究以國際企業經營模式，探討影響台灣多國籍企業國際轉撥計價運作主要構面因素之整合性架構，並嘗試衡量各構面因素間之互動關係。
在Full model架構下，本研究發現多國籍企業之ITP經營環境同時對ITP執行方法及所達成經營績效具有顯著的直接與間接關係，且模式配適度頗佳，故可建構出單一構面ITP之Full model；但預期建構三構面ITP之Full model 則無法完成。
在Partial model架構下，本研究發現六組配適度較佳模式，其達成的經營績效為產品創新性、營收成長性及經營穩定性；而影響ITP執行方法的顯著因素，經營環境構面因素為中問市場特性（正向），政策目標構面因素為非財務性戰略目標或極大化公司財務目標（負向），兩構面因素對ITP執行方法似有抵換效果。

In the past, most studies on international transfer pricing (ITP) are focused on the influential factors of ITP decisions making. This paper examines the integrated framework of ITP for Taiwanese multi-national corporations and tries to measure the interaction of each dimension within ITP.
In the full model, the focal point in this study holds that the method and performance of ITP are directly or indirectly influenced by the environment of ITP. The models fit well; therefore, we can construct a full model of ITP with a single dimension. However, we cannot expect to construct a full model of ITP with three dimensions.
In the partial model, this paper shows that there are six models with high fitness. The operating performance includes the growth of operating income, the stability of operation, and the innovation of product. The significant factors that influence the methods of ITP: in the environment dimension is market character (positive relation); in the policy dimension is non-financial goal or maximizing the financial goal of the company (negative relation). There is a trade-off relationship between these two dimensions.