The Research On The Motivation Of Related Transactions And Transfer Pricing Of Enterprise Group

The business organization had a fast changing evolution during the rapid development of the world's economy. The collaboration, alliance, mergers and other business means of enterprises led to the expansion of enterprise scale, and the presented form of the organization varied from simple to multiple. In addition, many companies began to expand the scope of business. They developed new products, opened up new markets, infiltrated into the whole industry value chain, which is the so-called vertical integration business. The advent of Business vertical integration has made it more and more important that the collaboration and specialization of upstream and downstream enterprises. And the transferring of internal resources matters to maximizing enterprise group's interests, thus internal trade form appeared in the enterprise group, namely, related party transactions. As the emergence of multinational groups, the application of related party transactions have been becoming more and more frequent and extensive in enterprise groups, whose advantages, disadvantages and the method of transfer pricing have been paid attention by more and more scholars.There are two main research contents in this article, the first one is the research on the motives of related transactions, which use simple linear regression to analyze the profit stability coefficient of the ten listed companies of electric power industry, to test if there are obvious manipulating profits behaviors during the ten listed companies. The other one is the study of transfer pricing method, and the article combines three mainstream pricing methods and the economics pricing theories, putting forward the innovative application of EVA into the transfer pricing method.