基于资金转移定价的XX商业银行绩效评价体系研究

发布时间：2018-04-24 08:36

本文选题：内部资金转移定价 + 绩效考核　；参考：《西南财经大学》2013年硕士论文

【摘要】：随着中国金融市场化进程的加快,国内商业银行竞争压力日益严峻。尤其是以2012年存贷款利率浮动为标志的利率市场化改革拉开了中国金融市场改革的序幕。面对挑战,国内商业银行开始探索提高企业核心竞争力的方法。内部资金转移定价作为一种全额资金管理方式被引用进银行业的绩效考核体系中。它能在银行的经营和管理过程中有效的解决利润和成本的计量、合理配置并优化资源、控制统筹风险、良好的产品定价等诸多问题,成为商业银行不断的提高经营利润和管理水平的保障。本文以XX商业银行经营管理现状为基础,对差额资金管理模式在绩效考核中的特点和不足进行了分析。再从实际情况出发,为XX商业银行构建了基于内部资金转移定价的绩效考核体系,并选取3家支行为例进行试算,论证内部资金转移定价绩效考核系统的可行性。本文共分6章。各章主要内容如下：第1章导论。主要介绍了本论文的研究背景与意义、研究思路与框架,并简要介绍了本论文的研究方法和创新、不足。第2章研究综述。主要从国内外研究文献方面入手介绍了内部资金转移定价在绩效考核中取得的成效和可以借鉴的经验。第3章理论分析。阐述了内部资金转移定价和绩效考核的相关理论定义、原理以及主要内容,并总结了内部资金转移定价的实际作用。第4章对XX商业银行原有的差额资金管理模式下的绩效考核系统存在的问题及原因进行分析。第5章是本文的重点,根据XX商业银行现状,提出了基于内部资金转移定价绩效系统的基本设想。详细介绍了构建方案的目标、原则、采用的定价方法,并构建了多层次的考核体系。第6章是绩效考核系统的应用。为XX商业银行构建了绩效考核系统的实施方案,并以典型代表性的支行为例进行试算和分析。第7章是对案例分析进行总结和展望。对构建的绩效考核系统进行系统的梳理并对构建方案的进一步展望。
[Abstract]:With the acceleration of China ' s financial market - oriented process , the competition pressure of domestic commercial banks is becoming more and more serious . In particular , the reform of China ' s financial market has been opened by the market - oriented reform of interest rate floating as the mark in 2012 . In the face of the challenge , domestic commercial banks are beginning to explore ways to improve the core competitiveness of enterprises .

Based on the current situation of XX Commercial Bank ' s management and management , this paper analyzes the characteristics and shortcomings of the difference fund management model in the performance appraisal . From the actual situation , the paper constructs a performance appraisal system based on internal fund transfer pricing for XX commercial banks , and selects 3 branches as examples to prove the feasibility of the internal fund transfer pricing performance appraisal system .

The main contents of each chapter are as follows :

Chapter 1 introduces the background and significance of the research , the research thoughts and the framework , and briefly introduces the research methods and innovations of this thesis .

Chapter 2 focuses on the research of internal funds transfer pricing in performance appraisal and the experience that can be used for reference , mainly from domestic and foreign research literature .

Chapter 3 analyses the theories , principles and main contents of the internal fund transfer pricing and performance appraisal , and summarizes the practical function of the internal fund transfer pricing .

Chapter 4 analyzes the existing problems and causes of the performance appraisal system under the original balance fund management mode of XX Commercial Bank .

Chapter 5 is the focus of this paper . According to XX Commercial Bank ' s current situation , this paper puts forward the basic idea based on the internal fund transfer pricing performance system . The goal , principle and pricing method of the construction scheme are introduced in detail , and the multi - level assessment system is constructed .

Chapter 6 is the application of the performance appraisal system . The implementation scheme of the performance appraisal system is built for XX commercial banks , and the typical representative branch is used as an example .

Chapter 7 summarizes and prospects the case analysis . The construction of the performance appraisal system is systematically reviewed and the further prospect of the construction scheme is proposed .

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42

【参考文献】