改革开放以来,外商投资企业迅猛发展,推动了我国经济快速增长。但是,随着外商投资企业拥有更大的自主权利,其通过利用转移定价的方式将企业利润转移出东道国,从而产生了极大的财富转移效应,损害了我国的经济利益。本文通过分析实施转移定价的主要方式及其影响,提出对转移定价实施监管的全新思路。 Since the reform and opening up, the rapid development of foreign-invested enterprises has promoted the rapid economic growth in our country. However, as foreign-invested enterprises have greater autonomy rights, they divert their corporate profits out of the host country by using transfer pricing, resulting in tremendous wealth transfer effects and damaging China’s economic interests. By analyzing the main ways of implementing transfer pricing and its influence, this paper puts forward a new idea of ​​the transfer pricing regulation.