發(fā)布時(shí)間：2018-04-16 23:28

  本文選題：PZ農(nóng)商行 + 內(nèi)部資金轉(zhuǎn)移定價(jià)��； 參考：《南京農(nóng)業(yè)大學(xué)》2014年碩士論文

【摘要】：利率市場(chǎng)化改革進(jìn)程穩(wěn)步加快,境內(nèi)國(guó)內(nèi)外銀行競(jìng)爭(zhēng)越來(lái)越激烈,與此同時(shí),銀行監(jiān)管越來(lái)越嚴(yán)格,這些都對(duì)銀行提出了很大的挑戰(zhàn),尤其是利率市場(chǎng)化改革這一舉措將打破銀行固定利差的盈利模式,轉(zhuǎn)為自主定價(jià)、自負(fù)盈虧的競(jìng)爭(zhēng)模式,這對(duì)銀行的定價(jià)能力也提出了極高的要求。為了應(yīng)對(duì)這一變革,很多銀行已建立內(nèi)部資金轉(zhuǎn)移定價(jià)體系。內(nèi)部資金轉(zhuǎn)移定價(jià)(Funds Transfer Pricing,簡(jiǎn)稱為FTP)是指資金在商業(yè)銀行內(nèi)部資金中心與不同分支機(jī)構(gòu)、不同部門之間按照一定的規(guī)則,進(jìn)行全額有償轉(zhuǎn)移,從而達(dá)到集中管理利率風(fēng)險(xiǎn)、建立公平的考核機(jī)制、合理配置資金等目的的一種經(jīng)營(yíng)管理模式。由于我國(guó)存貸款的利率并未完全市場(chǎng)化,實(shí)行上下限的管制機(jī)制,所以,國(guó)內(nèi)銀行建立內(nèi)部資金轉(zhuǎn)移定價(jià)體系,不能照搬國(guó)外經(jīng)驗(yàn),要以國(guó)內(nèi)實(shí)際情況為基礎(chǔ),建立符合國(guó)情的FTP體系。本文以PZ農(nóng)商行的實(shí)際經(jīng)營(yíng)狀況為基礎(chǔ),結(jié)合金融市場(chǎng)公布的數(shù)據(jù)和銀行內(nèi)部經(jīng)營(yíng)數(shù)據(jù),分析探討如何構(gòu)建符合我國(guó)現(xiàn)階段利率市場(chǎng)化情況及PZ農(nóng)商行實(shí)際情況的內(nèi)部資金轉(zhuǎn)移定價(jià)體系,意圖通過FTP體系的建立,PZ農(nóng)商行能夠合理地對(duì)產(chǎn)品進(jìn)行定價(jià),合理地配置資金,更集中地對(duì)利率風(fēng)險(xiǎn)進(jìn)行專業(yè)化管理,更公平客觀地進(jìn)行績(jī)效評(píng)價(jià),并且對(duì)其他農(nóng)商行內(nèi)部資金轉(zhuǎn)移定價(jià)體系的建立提供借鑒意義。具體實(shí)施步驟分為：一、確定產(chǎn)品定價(jià)范圍；二、選擇合適的定價(jià)模式;三、根據(jù)我國(guó)現(xiàn)行利率的情況,為利率市場(chǎng)化及非市場(chǎng)化金融產(chǎn)品確定不同的基礎(chǔ)利率曲線,并進(jìn)行調(diào)整,主要涉及信用風(fēng)險(xiǎn)調(diào)整、存款準(zhǔn)備金成本調(diào)整、流動(dòng)性風(fēng)險(xiǎn)調(diào)整及經(jīng)營(yíng)戰(zhàn)略方面的調(diào)整;四、為各種不同類型的金融產(chǎn)品選擇合理的定價(jià)方法。本文的特色之處在于,文章不是以理論研究為主,而是對(duì)PZ農(nóng)商行進(jìn)行了深入的案例研究,分析農(nóng)商行現(xiàn)行內(nèi)部資金管理模式的缺陷：粗放、主觀,資金錯(cuò)配現(xiàn)象嚴(yán)重,無(wú)法建立科學(xué)的績(jī)效考核體系,無(wú)法精確地對(duì)銀行業(yè)務(wù)進(jìn)行引導(dǎo),無(wú)法及時(shí)傳導(dǎo)資金市場(chǎng)最新變化。并結(jié)合內(nèi)部動(dòng)力和外部壓力,提出了PZ農(nóng)商行建立FTP體系的必要性,最終建立了符合實(shí)際的FTP體系。
[Abstract]:The process of interest rate marketization reform has been steadily accelerated, the competition between domestic and foreign banks is becoming more and more intense, and at the same time, bank supervision has become more and more stringent, which has posed a great challenge to banks.Especially, the reform of interest rate marketization will break the profit mode of fixed interest rate difference, and turn to the competition mode of independent pricing and self-financing, which also puts forward a very high request to the pricing ability of banks.In response to this change, many banks have established internal transfer pricing systems.Internal funds Transfer pricing refers to the transfer of funds in commercial banks between the internal capital center and different branches and departments according to certain rules, so as to achieve centralized management of interest rate risk.To establish a fair assessment mechanism, reasonable allocation of funds and other purposes of a management model.Since the interest rates on deposits and loans in our country are not completely market-oriented and the control mechanism of the upper and lower limits is implemented, domestic banks should not copy the experience of foreign countries by establishing an internal transfer pricing system for funds, and they should base themselves on the actual domestic conditions.Establish a FTP system in line with the national conditions.This paper is based on the actual operating situation of PZ Agricultural and Commercial Bank, combined with the data published by the financial market and the internal management data of the bank.This paper analyzes and discusses how to construct the internal fund transfer pricing system in line with the current situation of interest rate marketization and the actual situation of PZ agribusiness, with the intention of making PZ agribusiness reasonably price the products through the establishment of FTP system.Reasonable allocation of funds, more focused on the specialized management of interest rate risk, more fair and objective performance evaluation, and other agricultural banks to provide reference for the establishment of internal capital transfer pricing system.The specific implementation steps are as follows: first, to determine the price range of the product; second, to select the appropriate pricing model; third, to determine different base interest rate curves for the market-oriented and non-market-oriented financial products of interest rate according to the current interest rate situation in China.The adjustment mainly involves credit risk adjustment, deposit reserve cost adjustment, liquidity risk adjustment and management strategy adjustment. Fourthly, reasonable pricing methods are chosen for different types of financial products.The characteristic of this paper lies in that the article is not based on theoretical research, but on the PZ agribusiness in-depth case study, the analysis of the current internal fund management model of agricultural and commercial banks defects: extensive, subjective, capital mismatch phenomenon is serious.It is impossible to establish a scientific performance appraisal system, to guide the banking business accurately, and to transmit the latest changes in the capital market in time.Combined with internal power and external pressure, this paper puts forward the necessity of establishing FTP system by PZ agribusiness, and finally establishes a FTP system that accords with the reality.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.35

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