基于资金转移定价理论的商业银行内部绩效评价研究

发布时间：2018-11-14 09:05

【摘要】：资金转移定价是现代商业银行经营管理最基本的方法,为资金在银行内部不同部门之间的转移提供了合理的计价标准,能够将风险管理、产品定价、资源配置和绩效考核结合起来,在商业银行的经营管理中得到了广泛应用。随着金融体制改革的深入发展,利率逐渐市场化,银行业的竞争异常激烈,商业银行是一种具有现代企业制度的盈利性金融机构,为了应对激烈的竞争,需要建立科学高效的内部绩效评价体系,考核业务部门的利润贡献度,实现银行利润最大化,提高银行的整体竞争力。因此,将资金转移定价理论应用到商业银行内部绩效考核中,有助于银行了解自身利润来源,正确评价内部绩效。本文分析了资金转移定价的基本原理和主要功能,研究了银行内部绩效考核的发展历程,并提出应选择能将风险和收益相结合的指标来评价内部绩效,经济增加值指标和风险调整后的资本收益率指标在衡量部门利润时,反映了部门承担的风险,符合商业银行管理的要求。因此,本文通过构建模型,将资金转移定价理论引入到银行内部绩效考核中,对产品制定正确转移价格的基础上,选用经济增加值指标分析银行不同部门的利润贡献程度,进而考核内部绩效,并在此基础上进行了实例检验,科学合理的说明了资金转移定价在银行正确实施内部绩效考核中的发挥的重要作用。
[Abstract]:Capital transfer pricing is the most basic method of modern commercial banks' operation and management. It provides a reasonable valuation standard for the transfer of funds between different departments within banks, and it can price risks and products. The combination of resource allocation and performance appraisal has been widely used in the management of commercial banks. With the deepening development of the financial system reform, the interest rate is gradually market-oriented, the competition of the banking industry is extremely fierce, commercial bank is a kind of profit-making financial institution with modern enterprise system, in order to deal with the fierce competition, It is necessary to establish a scientific and efficient internal performance evaluation system to assess the profit contribution of business departments, to maximize bank profits and to improve the overall competitiveness of banks. Therefore, applying the theory of capital transfer pricing to the internal performance appraisal of commercial banks is helpful for banks to understand their profit sources and evaluate their internal performance correctly. This paper analyzes the basic principle and main functions of the capital transfer pricing, studies the development course of the internal performance appraisal of the bank, and puts forward that we should select the index which can combine the risk and the income to evaluate the internal performance. The index of economic added value and the index of capital return after risk adjustment reflect the risks taken by the department and meet the requirements of commercial bank management. Therefore, this paper introduces the theory of capital transfer pricing into the internal performance appraisal of the bank, sets the correct transfer price for the products, and selects the economic added value index to analyze the profit contribution of different departments of the bank. Then it evaluates the internal performance, and on this basis, carries on the example test, scientifically and reasonably explained the funds transfer pricing in the bank correctly implements the internal performance appraisal to play the important role.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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