本文關鍵詞： 內(nèi)部資金 轉(zhuǎn)移價格 運行效果 優(yōu)化機制　出處：《華中科技大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著我國金融體制改革的深化，利率市場化、匯率市場化、資本流動等配置資源的市場機制逐步完善起來。大的制度優(yōu)化背后伴隨的是不斷成長的銀行體系，當前銀行業(yè)的格局的是多種所有制同臺競技的局面。由于管理會計理念與商業(yè)銀行經(jīng)營流程的不斷融合，銀行獲得了先進的管理工具，內(nèi)部資金轉(zhuǎn)移價格（FTP）就是其中的重要部分。 筆者集合FTP機制的基本原理，選取了我國一家大型國有商業(yè)銀行進行案例分析，對FTP機制進行了立體的分析。 在理論部分，圍繞FTP機制的基本概念進行了介紹，主要說明了FTP機制的學科背景與概念。然后從銀行的組織模式介紹了FTP機制的只用環(huán)境，在定價依據(jù)上介紹了三種不同的定價基礎。最后從FTP機制的演進階段劃分介紹了三種不同的定價方法。 在實踐部分，主要對選取的銀行進行了調(diào)查與分析，結(jié)合FTP理論與該行的實踐，詳細闡述了FTP機制在商業(yè)銀行的實際應用過程。根據(jù)該行的實際情況，介紹了該行統(tǒng)一資金中心、全資產(chǎn)負債表管理、期限匹配方式、多條收益率曲線、差異化選擇機制五位一體的運行模式。此部分筆者詳細的模擬了FTP機制運行為該行在各方面帶來的影響。 結(jié)合全面的分析，我們可以清晰的看到FTP機制在優(yōu)化風險管理、優(yōu)化績效評估、助力戰(zhàn)略實施方面的強大功效。如果配合銀行的業(yè)務流程再造、信息系統(tǒng)強化、管理會計系統(tǒng)的實施，那么FTP機制將為我國打造國際一流水平的商業(yè)銀行提供了新的機遇。但是不容忽視的現(xiàn)實是我國金融市場化的短板將在長期內(nèi)制約銀行的進化程度，這也是FTP機制的基礎缺陷，亟待優(yōu)化。整體而言，F(xiàn)TP機制為商業(yè)銀行帶來了新的機遇與挑戰(zhàn)，，這也是全文研究的重要意義。
[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.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.33

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