Research On Sany Group Multi-national Operation Intellectual Property Rights Transfer Pricing

Along with development of economic globalization, plenty of Chinese multi-national organization implementing the strategy of "going out", has come across a series of problems, however, multi-national organizations’intellectual property rights transfer pricing problems become our countries’organizations "going out" key problems, which directly related to the realization of the ultimate objectives; simultaneously, the worldwide economic environment changes, the credit crisis, a global recession and international financial storm brought the multi-national organizations intellectual property rights transfer pricing management many unforeseeable factors, all these factors that challenges traditional knowledge property rights transfer pricing policy become difficult, or cannot apply, multi-national corporation intellectual property rights transfer pricing policies investigate become necessary.This article is based on the existing research results at internal and abroad on the basis of Sany group, with multi-national management of intellectual property rights transfer pricing as an case, tries to use economic, accounting and business management theories, combined with Chinese intellectual property rights transfer pricing, development characteristics of in-depth analysis. This article first from intellectual property rights development, hold and use, the functional risk aspect describe Sany group intellectual property rights transfer pricing decisions at present circumstance. Secondly, based on the analysis of current situation, this article expounds further Sany group intellectual property rights transfer pricing existing problems:the model itself problems, intellectual property rights transfer pricing characteristics, and other related issues. Finally, based on the research results, this article put forward:"to construct the tacit agreement of R&D and cost allocation of intellectual property rights transfer pricing decision mode and strength the management of intellectual property rights transfer pricing proposals, and finally put forward the construction of intellectual property rights transfer pricing management system suggestion. Expect the multi-national operation of Sany group of intellectual property rights transfer pricing decision making in China, and to help multi-national organizations "going out"...