某商业银行内部资金转移定价研究

发布时间：2018-02-15 12:10

本文关键词： 内部资金转移价格运行效果优化机制　出处：《华中科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国金融体制改革的深化，利率市场化、汇率市场化、资本流动等配置资源的市场机制逐步完善起来。大的制度优化背后伴随的是不断成长的银行体系，当前银行业的格局的是多种所有制同台竞技的局面。由于管理会计理念与商业银行经营流程的不断融合，银行获得了先进的管理工具，内部资金转移价格（FTP）就是其中的重要部分。笔者集合FTP机制的基本原理，选取了我国一家大型国有商业银行进行案例分析，对FTP机制进行了立体的分析。在理论部分，围绕FTP机制的基本概念进行了介绍，主要说明了FTP机制的学科背景与概念。然后从银行的组织模式介绍了FTP机制的只用环境，在定价依据上介绍了三种不同的定价基础。最后从FTP机制的演进阶段划分介绍了三种不同的定价方法。在实践部分，主要对选取的银行进行了调查与分析，结合FTP理论与该行的实践，详细阐述了FTP机制在商业银行的实际应用过程。根据该行的实际情况，介绍了该行统一资金中心、全资产负债表管理、期限匹配方式、多条收益率曲线、差异化选择机制五位一体的运行模式。此部分笔者详细的模拟了FTP机制运行为该行在各方面带来的影响。结合全面的分析，我们可以清晰的看到FTP机制在优化风险管理、优化绩效评估、助力战略实施方面的强大功效。如果配合银行的业务流程再造、信息系统强化、管理会计系统的实施，那么FTP机制将为我国打造国际一流水平的商业银行提供了新的机遇。但是不容忽视的现实是我国金融市场化的短板将在长期内制约银行的进化程度，这也是FTP机制的基础缺陷，亟待优化。整体而言，FTP机制为商业银行带来了新的机遇与挑战，，这也是全文研究的重要意义。
[Abstract]:With the deepening of China's financial system reform, the market mechanisms for allocating resources such as marketization of interest rates, marketization of exchange rates, capital flows, and so on, have been gradually improved. At present, the pattern of the banking industry is the competitive situation of various forms of ownership. As a result of the continuous integration of the concept of management accounting and the business process of commercial banks, banks have obtained advanced management tools. Internal transfer price FTP is an important part of it. The author gathers the basic principle of FTP mechanism, selects a large state-owned commercial bank in our country to carry on the case analysis, has carried on the stereoscopic analysis to the FTP mechanism. In the theoretical part, the basic concept of FTP mechanism is introduced, which mainly explains the subject background and concept of FTP mechanism, and then introduces the only environment of FTP mechanism from the bank's organization mode. On the basis of pricing, three different pricing bases are introduced. Finally, three different pricing methods are introduced according to the evolution stages of FTP mechanism. In the part of practice, the author mainly investigates and analyzes the selected banks, combining with the theory of FTP and the practice of the bank, expounds in detail the practical application process of FTP mechanism in commercial banks, according to the actual situation of the bank, This paper introduces the bank's unified capital center, balance sheet management, maturities matching method, multiple yield curves, In this part, the author simulates in detail the influence of FTP mechanism on all aspects of the mechanism. Combined with comprehensive analysis, we can clearly see the powerful function of FTP mechanism in optimizing risk management, optimizing performance evaluation, and facilitating the implementation of strategy. With the implementation of the management accounting system, the FTP mechanism will provide a new opportunity for our country to build a world-class commercial bank. However, the reality that cannot be ignored is that the short board of financial marketization in our country will restrict the evolution of banks in the long run. This is also the basic defect of FTP mechanism, which needs to be optimized. As a whole, FTP mechanism brings new opportunities and challenges to commercial banks, which is also the important significance of the full text research.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

【参考文献】