Transfer Pricing Participation,Fairness Perception and Transactional Satisfaction:Based on the Empirical Study of a Structural Equation Model

Based on the research of transfer pricing behaviour,the paper introduces the prevailing theoretical model of participative management into the context of transfer pricing. On the bases of the survey on Chinese business groups and relevant researches on pricing participation,it establishes a structural equation model containing pricing participation,fairness perception and transactional satisfaction. It finds that the result fairness completely serves as a mediated variable during the process of pricing participation and the increase of transactional satisfaction. But the process fairness does not serve as a mediated variable. The study is helpful to the perfection of the internal-transaction relationship,the promotion of internal transaction and the implementation of group strategies.