独立企业原则
独立企业原则-
这种方法不但克服了通行的独立企业原则的不足，而且在理论上是科学的，在实践上是可行的，尤其配合独立企业原则使用，效果更佳。
The method is scientific in theory , and feasible in practice , particularly better in coordinating its techniques with the principle of independent enterprises .
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目前国际上调整关联企业之间的转让定价主要是依据独立企业原则和总利润原则，但这两种原则都有其自身固有的不足。
The chief principle for adjusting transfer Price of the associated enterprises now depends on the principle of independent enterprise and the principle of gross profit , both of which have its deficiency .