单选题:从引进市场机制、营造竞争气氛、促进客观和公平竞争的角度看,制定内部转移价格的最好依据是(  )。

题目内容:
从引进市场机制、营造竞争气氛、促进客观和公平竞争的角度看,制定内部转移价格的最好依据是(  )。 A.市场价格
B.协商价格
C.双重价格
D.成本价格
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