摘 要
本文聚焦于跨国公司转让定价审计的实施流程、现存问题及应对策略。文章首先梳理了转让定价的定义、特点，以及转让定价审计的基本概念、重要性与基本原则和标准。随后，详细阐述了转让定价审计的三个阶段：前期准备阶段包括团队组建、培训与资料收集，以及初步风险评估、审计实施阶段涉及转让定价方法的分析与调整、风险评估与合规性审查和报告与后续管理阶段包括审计报告的编制、审计结果的沟通与后续的整改措施。在分析问题部分，文章指出了跨国公司转让定价审计中面临的四大挑战：定价策略的主观性与合理性评估难度、跨境数据收集与整合的复杂性、各国法规差异导致的合规风险，以及关联交易的高度复杂性与隐蔽性。针对这些问题，本文提出了相应对策，包括加强独立审计与第三方评估的权威性与客观性、建立跨境数据共享机制以提升信息透明度、通过加强法规培训与咨询以增强合规意识与能力，以及深入分析关联交易模式以揭示潜在风险。本文的研究为优化跨国公司转让定价审计实践、提高审计效率与效果提供了有益的思路与具体建议。
关键词： 跨国公司 转让定价 审计问题
Abstract
This paper focuses on the implementation process, existing problems and countermeasures of the transfer pricing audit of transnational corporations. Firstly, this paper reviews the definition and characteristics of transfer pricing, as well as the basic concept, importance, basic principles and standards of transfer pricing audit. Then, three stages of transfer pricing audit are elaborated: the preliminary preparation stage includes team building, training and data collection, and the preliminary risk assessment; the audit implementation stage involves the analysis and adjustment of transfer pricing methods; the risk assessment and compliance review and report; and the follow-up management stage includes the preparation of audit reports, the communication of audit results and subsequent rectification measures. In the part of analysis, the paper points out four major challenges faced by multinational corporations in the audit of transfer pricing: the subjectivity and rationality of pricing strategies, the complexity of cross-border data collection and integration, the compliance risks caused by differences in national regulations, and the high complexity and secrecy of connected transactions. In response to these problems, this paper proposes corresponding countermeasures, including strengthening the authority and ob jectivity of independent audit and third-party evaluation, establishing cross-border data sharing mechanism to enhance information transparency, strengthening regulatory training and consultation to enhance compliance awareness and capacity, and in-depth analysis of connected party transaction patterns to reveal potential risks. The research of this paper provides useful ideas and concrete suggestions for optimizing the audit practice of transfer pricing of transnational corporations and improving the audit efficiency and effect.
Keyword:Multinational corporations Transfer pricing Audit problem
目 录
1引言 1
2相关理论基础 1
2.1转让定价定义与特点 1
2.2转让定价审计的概念与意义 1
2.3转让定价审计的原则与标准 2
3转让定价审计的实施流程 2
3.1前期准备阶段 2
3.2审计实施阶段 3
3.3报告与后续管理阶段 4
4跨国公司转让定价审计问题 4
4.1定价策略主观性与合理性判断难 4
4.2跨境数据收集与整合复杂 5
4.3法规差异导致的合规风险 5
4.4关联交易复杂性与隐蔽性 5
5跨国公司转让定价审计对策 6
5.1强化独立审计与第三方评估 6
5.2建立跨境数据共享机制 6
5.3加强法规培训与咨询 6
5.4深入分析关联交易模式 7
6结论 7
参考文献 8
致谢 9
