【作者】 张景明；

【导师】 沈江；

【作者基本信息】 天津大学 ， 工商管理， 2011， 硕士

【摘要】 商业银行内部资金转移定价管理是商业银行资产负债管理的核心,是调节商业银行内部资金流向和流量的重要杠杆,是提高商业银行经营管理水平的重要手段,具有优化资源配置、指导产品定价、公平绩效考核和合理控制风险等重要作用。随着我国金融市场的开放,利率市场化逐渐推进,国内商业银行面临着严峻的挑战,不仅来源于外部的同业竞争,更来自内部的管理需求,学习国外先进银行的管理经验,采用内部资金转移定价管理是大势所趋。目前我国商业银行内部资金转移定价管理的研究和实践尚处在初期探索阶段,还未形成一整套科学严密的理论框架和具有实际操作价值的成熟管理体系。本文以FTP管理为研究内容,根据我国商业银行发展和管理的现状,运用商业银行经营管理、财务管理和金融产品定价等相关理论,对商业银行内部资金转移定价管理的内涵、模式、组织形式和方法等进行了分析和研究,认为提升国内商业银行经营管理水平关键在于有效实施FTP管理,针对国内商业银行建立FTP体系的难点提出了解决办法,最后结合某商业银行案例,剖析了在目前金融环境下,如何建立FTP体系管理及需要注意的问题,并提出相关建议。本文通过对国内商业银行内部资金转移定价管理进行初步探索和研究,以期对商业银行业绩考核和资源配置提供参考依据。本文的创新之处在于通过对某商业银行的资金转移定价现状及内部、外部环境的分析,阐述了进行内部资金转移定价管理的重要意义,提出适合于该银行的资金转移定价管理模式和机制,确定了相对具体的产品制定方式,具有一定的实践意义。更多还原

【Abstract】 FUND TRANSFER PRICING (FTP) management is the core of commercial bank asset and liability management. It is the important lever to regulate internal fund flows, and a key method to improve the management level of commercial bank. It also plays basic roles in optimization of resource distribution, direction of product pricing, fairness of performance appraisal, reasonable of risk control, and etc. With the opening-up of domestic financial market and the progress on promotion of market-oriented interest rates, local commercial banks are facing severe challenges which come from the horizontal competitions and the inner management requirements as well. It is an irresistible trend to apply internal Fund Transfer Pricing (FTP) management as a learning experience from advanced foreign banks. However, our current researches and practices on this are still at their primary stage. A full set of logical theoretical frame and operational management system haven’t been established yet.FTP management is the research content of this paper. Considering the current development and management situation of domestic commercial banks, the author conducts researches on the concept, pattern, organization form, and methods of the management of Fund Transfer Pricing by applying theories on commercial bank operation management, financial management, and financial product pricing. It comes to the conclusion that effective FTP management is the key to promote the level of the operation management of domestic commercial banks. By analyzing the case of a domestic commercial bank, the study also provides solutions to establish FTP system and the points needing attention with corresponding suggestions as well.The paper aims to provide a reference for commercial bank performance appraisal and resources distribution by conducting a primary research on domestic commercial bank internal Fund Transfer Pricing management. The creation is that by analyzing the current situation of fund transfer pricing of a commercial bank and its internal and external environment as well, the paper works out a fund transfer pricing management system for a commercial bank which has a certain theoretical and practical signification.更多还原