アメリカ貿易統計データベースを利用した移転価格算定の統計的研究

我的研究和结论如下。(1)对S.J.Pack和J.S.Zdanouicz的研究进行综述和批判性研究。(2)利用美国商品贸易数据库制作国际价格矩阵。(3)对转让价格计算过程的批判性研究。(4)确定一种有用的统计方法来判断异常价格水平。

My research and it's conclusions' are following.(1) As survey and critical study of S.J.Pack and J.S.Zdanouicz's researches.(2) Make the International price Matrix by making use of U.S.merchaudise Trade Data Base.(3) An critical study of the process of calculating the transfer price.(4) Identify an useful statistical method of judging an extraordinary price level.