跨國公司核算問題研究
發(fā)布時間：2019-03-27 19:15
【摘要】：隨著經(jīng)濟全球化程度的日益提高,各國在經(jīng)濟上互相聯(lián)系,形成了全球經(jīng)濟從資源配置、生產(chǎn)到流通的多形式及多層次的融合。經(jīng)濟全球化程度提高的一個重要特征是跨國公司的作用日益突出,在全球經(jīng)濟和國民經(jīng)濟中都扮演著十分重要的角色�？鐕就ㄟ^連接和組織全球生產(chǎn),成為許多全球價值鏈的支柱力量。近年來,越來越多的跨國公司參與加工貿(mào)易和轉口貿(mào)易,內(nèi)部業(yè)務流程日趨復雜,管理難度日益增大,跨國公司使用特殊目的實體這種組織結構的新形式日益增加,使得一些問題日益突出,以國家為單位的政府統(tǒng)計正在面臨新的挑戰(zhàn)。許多國際組織、國內(nèi)外專家都注意到當前統(tǒng)計體系沒有考慮跨國公司對傳統(tǒng)貿(mào)易的影響,不能真實的反映一國經(jīng)濟實力以及兩國之間的經(jīng)濟聯(lián)系。越來越多的國外學者和國際組織開始對跨國公司參與的交易進行核算并對各國的統(tǒng)計實踐進行研究。全球化對現(xiàn)有統(tǒng)計方法和統(tǒng)計指標提出了嚴峻的挑戰(zhàn)和更高的要求。對跨國公司核算中的核心問題進行全面系統(tǒng)的研究,進而對中國跨國公司核算提出研究展望,對于中國逐步靠近國際統(tǒng)計標準、提高數(shù)據(jù)質量及提高國際可比性都具有十分深遠的意義。通過對跨國公司核算的系統(tǒng)研究,使人們更清楚地了解跨國公司核算的研究現(xiàn)狀和發(fā)展趨勢,對政策制定、戰(zhàn)略決策以及深入研究經(jīng)濟和社會等方面的問題都具有重要的借鑒意義。本文共分為五個部分。第一章是緒論部分。敘述本文的選題背景及研究意義,總結關于跨國公司核算的研究現(xiàn)狀,提出相關問題,闡述本文的研究內(nèi)容和結構安排并總結本文的創(chuàng)新和不足。第二章主要介紹國際統(tǒng)計標準中的相關概念,包括跨國公司的統(tǒng)計定義、跨國公司內(nèi)部貿(mào)易、經(jīng)濟所有權與法律所有權。第三章是跨國公司內(nèi)部交易核算部分。主要包括轉移定價、全球制造中對海外加工貨物、轉手貿(mào)易的統(tǒng)計處理以及集團內(nèi)部服務。第四章是特殊目的實體核算部分。主要介紹了特殊目的實體的概念、分類、產(chǎn)出估價、常住性問題以及測度問題。第五章是跨國公司直接投資的核算部分。主要介紹了外商直接投資關系框架、測度問題、外商直接投資統(tǒng)計和跨國公司其他活動統(tǒng)計的關系以及國外實踐經(jīng)驗。第六章是結論與研究展望部分。對前幾部分進行系統(tǒng)總結,得出結論并提出未來研究展望。本文的創(chuàng)新之處在于對國際統(tǒng)計標準中的相關概念與理論進行了梳理,對跨國公司參與的內(nèi)部貿(mào)易、特殊目的實體核算、跨國公司直接投資核算等方面進行了詳細的分析。指出了跨國公司給中國國民經(jīng)濟核算帶來的挑戰(zhàn),并提出了未來研究展望,給出了具體的建議。目前,國內(nèi)這一方面成果相對較少。本文的不足之處是跨國公司核算是一個十分復雜龐大的系統(tǒng),其中的問題非常多。本文僅闡述了跨國公司對國民經(jīng)濟核算影響的一部分,其他方面的影響未能全面敘述;本文中只涉及到個別國家的跨國公司核算實踐,未能對其他國家的實踐結果進行深入挖掘。
[Abstract]:With the increasing degree of economic globalization, countries are in economic contact with each other, and form a multi-form and multi-level integration of global economy from resource allocation, production to circulation. An important feature of the improvement of the degree of economic globalization is that the role of transnational corporations is increasingly prominent and plays a very important role in the global economy and the national economy. Transnational corporations have become the backbone of many global value chains by connecting and organizing global production. In recent years, more and more transnational corporations are involved in the processing of trade and trade, the internal business process is becoming more and more complex, the management difficulty is increasing, and the new form of the organization structure of the special purpose entity of the transnational corporation is increasing, so that some problems are becoming more and more serious, State-based government statistics are facing new challenges. Many international organizations and domestic and foreign experts have noted that the current statistical system does not take into account the impact of transnational corporations on traditional trade, and cannot truly reflect the economic strength of a country and the economic ties between the two countries. A growing number of foreign scholars and international organizations have begun to account for transactions involving transnational corporations and to study their statistical practices. Globalization poses a serious challenge and a higher demand for existing statistical methods and statistical indicators. It is of great significance for China to approach the international statistical standard, improve the data quality and improve the international comparability. Through systematic research on the accounting of the transnational corporations, the present situation and the development trend of the research on the accounting of the transnational corporations are more clearly understood, and it is of great reference to the development of the policy, the strategic decision-making and the in-depth study of the economic and social problems. This paper is divided into five parts. The first chapter is the introduction part. In this paper, the background and significance of the subject selection are described, the research status on the accounting of the transnational corporations is summarized, the relevant problems are put forward, the content and structure of the research are set forth, and the innovation and shortcomings of this paper are summarized. The second chapter mainly introduces the relevant concepts in the international statistical standard, including the statistical definition of the transnational corporations, the internal trade, the economic ownership and the legal title of the transnational corporations. The third chapter is the internal transaction accounting part of the transnational corporation. It mainly includes transfer pricing, the statistical processing of overseas processed goods, the transfer of hand-to-hand trade, and the intra-group service in the global manufacturing. The fourth chapter is the entity accounting for special purpose. This paper mainly introduces the concept, classification, output valuation, resident problem and measure problem of special purpose entity. The fifth chapter is the accounting for the direct investment of transnational corporations. The paper mainly introduces the relationship between foreign direct investment relation framework, measure problem, foreign direct investment statistics and other activity statistics of transnational corporations as well as foreign experience. The sixth chapter is the conclusion and the prospect of the research. The system summary is carried out on the first few parts, and a conclusion is drawn and the prospect of future research is put forward. The innovation of this paper is to sort out the relevant concepts and theories in the international statistical standard, and make a detailed analysis on the internal trade, the special purpose entity accounting and the direct investment accounting of the transnational corporations. This paper points out the challenge to the national economic accounting of the transnational corporation, and puts forward the prospect of future research and gives some concrete suggestions. At present, this aspect of the country is relatively small. The disadvantage of this paper is that the accounting of transnational corporations is a very complex system, and there are many problems. In this paper, only a part of the influence of the transnational corporation on the national economic accounting is set forth, and the influence of the other aspects is not fully described. In this paper, only the accounting practice of the transnational corporations in the individual countries has been involved, and the practice results of other countries have not been excavated in depth.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F276.7;F275
本文編號：2448479
[Abstract]:With the increasing degree of economic globalization, countries are in economic contact with each other, and form a multi-form and multi-level integration of global economy from resource allocation, production to circulation. An important feature of the improvement of the degree of economic globalization is that the role of transnational corporations is increasingly prominent and plays a very important role in the global economy and the national economy. Transnational corporations have become the backbone of many global value chains by connecting and organizing global production. In recent years, more and more transnational corporations are involved in the processing of trade and trade, the internal business process is becoming more and more complex, the management difficulty is increasing, and the new form of the organization structure of the special purpose entity of the transnational corporation is increasing, so that some problems are becoming more and more serious, State-based government statistics are facing new challenges. Many international organizations and domestic and foreign experts have noted that the current statistical system does not take into account the impact of transnational corporations on traditional trade, and cannot truly reflect the economic strength of a country and the economic ties between the two countries. A growing number of foreign scholars and international organizations have begun to account for transactions involving transnational corporations and to study their statistical practices. Globalization poses a serious challenge and a higher demand for existing statistical methods and statistical indicators. It is of great significance for China to approach the international statistical standard, improve the data quality and improve the international comparability. Through systematic research on the accounting of the transnational corporations, the present situation and the development trend of the research on the accounting of the transnational corporations are more clearly understood, and it is of great reference to the development of the policy, the strategic decision-making and the in-depth study of the economic and social problems. This paper is divided into five parts. The first chapter is the introduction part. In this paper, the background and significance of the subject selection are described, the research status on the accounting of the transnational corporations is summarized, the relevant problems are put forward, the content and structure of the research are set forth, and the innovation and shortcomings of this paper are summarized. The second chapter mainly introduces the relevant concepts in the international statistical standard, including the statistical definition of the transnational corporations, the internal trade, the economic ownership and the legal title of the transnational corporations. The third chapter is the internal transaction accounting part of the transnational corporation. It mainly includes transfer pricing, the statistical processing of overseas processed goods, the transfer of hand-to-hand trade, and the intra-group service in the global manufacturing. The fourth chapter is the entity accounting for special purpose. This paper mainly introduces the concept, classification, output valuation, resident problem and measure problem of special purpose entity. The fifth chapter is the accounting for the direct investment of transnational corporations. The paper mainly introduces the relationship between foreign direct investment relation framework, measure problem, foreign direct investment statistics and other activity statistics of transnational corporations as well as foreign experience. The sixth chapter is the conclusion and the prospect of the research. The system summary is carried out on the first few parts, and a conclusion is drawn and the prospect of future research is put forward. The innovation of this paper is to sort out the relevant concepts and theories in the international statistical standard, and make a detailed analysis on the internal trade, the special purpose entity accounting and the direct investment accounting of the transnational corporations. This paper points out the challenge to the national economic accounting of the transnational corporation, and puts forward the prospect of future research and gives some concrete suggestions. At present, this aspect of the country is relatively small. The disadvantage of this paper is that the accounting of transnational corporations is a very complex system, and there are many problems. In this paper, only a part of the influence of the transnational corporation on the national economic accounting is set forth, and the influence of the other aspects is not fully described. In this paper, only the accounting practice of the transnational corporations in the individual countries has been involved, and the practice results of other countries have not been excavated in depth.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F276.7;F275
【參考文獻】
相關期刊論文 前10條
1 許曉娟;劉學薇;;解讀跨國公司對國民核算的影響[J];經(jīng)濟統(tǒng)計學(季刊);2015年01期
2 賈懷勤;;中國參與國際貿(mào)易核算:回顧與展望[J];國際貿(mào)易;2015年03期
3 許憲春;;關于我國國民經(jīng)濟核算體系的修訂[J];全球化;2014年01期
4 "SNA的修訂與中國國民經(jīng)濟核算體系改革"課題組;許憲春;彭志龍;陳杰;;按經(jīng)濟所有權原則記錄國際貿(mào)易對國民賬戶的影響[J];統(tǒng)計研究;2012年09期
5 賈懷勤;;美國屬權貿(mào)易核算的緣起和框架[J];統(tǒng)計研究;2011年11期
6 萬光彩;;所有權原則、FDI利得與中美貿(mào)易差額[J];財貿(mào)研究;2009年04期
7 陶浪平;萬光彩;;基于所有權原則的貿(mào)易統(tǒng)計方法及其應用[J];統(tǒng)計與決策;2009年05期
8 羅曉春;楊淑華;;試論跨國公司內(nèi)部貿(mào)易中的轉移定價問題[J];社會科學;2006年12期
9 姚枝仲;劉仕國;;中國國民對外貿(mào)易差額[J];國際經(jīng)濟評論;2006年05期
10 孫華妤;許亦平;;貿(mào)易差額的衡量:基于所有權還是所在地[J];國際貿(mào)易問題;2006年05期
相關會議論文 前1條
1 許曉娟;高敏雪;;全球化對SNA的影響:一個文獻綜述[A];北京市第十六次統(tǒng)計科學研討會獲獎論文集[C];2011年
，本文編號：2448479
本文鏈接：http://sikaile.net/jingjilunwen/jiliangjingjilunwen/2448479.html
最近更新
教材專著
