临商银行内部资金转移定价研究

发布时间：2018-06-26 21:40

本文选题：内部资金转移定价 + 商业银行　；参考：《中国海洋大学》2014年硕士论文

【摘要】：随着我国市场利率化的发展，商业银行的经营管理模式也应与时俱进，粗放式的经营管理模式需脱胎换骨，与国际接轨。但是由于国内金融环境的局限和利率管制等诸多因素的影响，多数国内商业银行还没建立一个科学合理的内部资金转移定价体系。本文通过商业银行内部资金转移定价的基本面分析，明确了其理论基础，，并结合发达国家的商业银行内部资金转移定价实践，总结了目前已有的内部资金转移定价模式及定价方法。进一步分析了临商银行目前内部资金转移定价的现状及存在的主要优势和劣势，探讨适合临商银行的内部资金转移定价模式。目前国内针对中小银行实施内部资金转移定价的研究较少，本文以此作为出发点，在国内外内部资金转移定价研究理论的基础上，对临商银行实施内部资金转移定价情况进行分析，针对临商银行内部资金经营管理现状分析结果，发现临商银行实施内部资金转移定价面临的问题。根据以上理论探讨，指出构建临商银行内部资金转移定价体系的必要性，明确定价体系的构建原则，构建出适合临商银行自身的定价体系，给出适合临商银行特点的内部资金转移定价实施方案。对临商银行资金转移定价的案例进行分析，探讨FTP系统在临商银行中的使用情况及面临的主要困难，以便在此基础上提出建立和完善临商银行内部资金转移定价体系的建议，为其他中小银行提供有益的借鉴。明确了临商银行推广内部资金转移定价体系需要着重解决的问题，并具体分析了内部资金转移定价体系在临商银行的应用。在实施内部资金转移定价体系的同时，要与其他各相关系统配套实施，以发挥其最大效用。一是通过成本分摊系统，合理分摊条线和分支行运营成本；二是通过经济资本管理系统，准确计量经济资本；三是通过信贷风险管理系统，认清信贷风险，计量信贷成本。内部资金转移定价作为银行管理会计的基础，与其他相关系统联动，互为补充，共同促进，必将推动临商银行资产负债和精细化管理水平的显著提高。
[Abstract]:With the development of market interest rate in our country, the management mode of commercial bank should keep pace with the times. However, due to the limitation of domestic financial environment and the influence of interest rate control, most domestic commercial banks have not established a scientific and reasonable internal transfer pricing system. Through the fundamental analysis of the internal capital transfer pricing of commercial banks, this paper clarifies its theoretical basis, and combines with the practice of internal capital transfer pricing of commercial banks in developed countries. This paper summarizes the existing internal capital transfer pricing model and pricing methods. This paper further analyzes the present situation, main advantages and disadvantages of the internal capital transfer pricing of Linshang Bank, and probes into the internal capital transfer pricing model suitable for Linshang Bank. At present, there is little research on the implementation of internal capital transfer pricing for small and medium-sized banks in China. This paper takes this as a starting point, based on the domestic and foreign internal capital transfer pricing research theory. This paper analyzes the implementation of internal capital transfer pricing in Linshang Bank, and finds out the problems faced by Linshang Bank in the implementation of internal capital transfer pricing according to the analysis of the present situation of Linshang Bank's internal capital management and management. According to the above theoretical discussion, this paper points out the necessity of constructing the internal capital transfer pricing system of Linshang Bank, clarifies the construction principle of the pricing system, and constructs a pricing system suitable for Linshang Bank itself. The implementation scheme of internal capital transfer pricing suitable for the characteristics of commercial banks is given. This paper analyzes the cases of fund transfer pricing in Linshang Bank, probes into the use of FTP system in Linshang Bank and the main difficulties it faces, so as to put forward some suggestions for establishing and perfecting the internal capital transfer pricing system of Linshang Bank on this basis. For other small and medium-sized banks to provide useful reference. The problems that need to be solved in the promotion of the internal transfer pricing system of Linshang Bank are clarified, and the application of the internal capital transfer pricing system in Linshang Bank is analyzed in detail. While implementing the internal capital transfer pricing system, it should be implemented in conjunction with other related systems to give full play to its maximum utility. First, through the cost allocation system, reasonable allocation of line and branch operating costs; second, through the economic capital management system, accurately measure economic capital; third, through the credit risk management system, recognize credit risk, measure credit cost. As the basis of bank management accounting, internal capital transfer pricing, which is linked with other related systems and complementary to each other, will certainly promote the improvement of assets, liabilities and fine management level of commercial banks.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3;F830.42

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