For multinational enterprises, inter-company transactions can help them to realize economies of scale, profit maximization; and as the transfer prices which are lubricants of inter-company transactions, its importance become more and more obvious. 对于跨国公司来说,内部关联交易能够最大程度上为跨国公司实现规模效益、利润最大化提供条件,而作为关联交易润滑剂的转移价格,其重要性也愈发明显。