【摘要】：進(jìn)入21世紀(jì)，我國(guó)利率市場(chǎng)化改革的步伐不斷加快，對(duì)國(guó)內(nèi)商業(yè)銀行的經(jīng)營(yíng)管理帶來嚴(yán)峻的考驗(yàn)。再加上銀行全功能化發(fā)展趨勢(shì)、日益深化的金融脫媒和金融監(jiān)管，使得商業(yè)銀行在利率市場(chǎng)化大背景下暴露出其內(nèi)部經(jīng)營(yíng)管理上的缺陷和問題。這倒逼和促使國(guó)內(nèi)商業(yè)銀行不斷改善經(jīng)營(yíng)管理方式，不斷提高內(nèi)部經(jīng)營(yíng)管理能力和資產(chǎn)負(fù)債管理水平。資金轉(zhuǎn)移定價(jià)作為一種較為先進(jìn)的內(nèi)部經(jīng)營(yíng)管理模式，為國(guó)內(nèi)外商業(yè)銀行所認(rèn)可和運(yùn)用。資金轉(zhuǎn)移定價(jià)是指商業(yè)銀行內(nèi)部資金管理中心按照一定規(guī)則與業(yè)務(wù)單位進(jìn)行全額的、有償?shù)倪M(jìn)行資金轉(zhuǎn)移，以達(dá)到核算資金成本或收益、集中管理利率風(fēng)險(xiǎn)等目的的一種內(nèi)部經(jīng)營(yíng)管理模式。商業(yè)銀行實(shí)施資金轉(zhuǎn)移定價(jià)，有利于商業(yè)銀行分離并集中管理利率風(fēng)險(xiǎn)，有利于商業(yè)銀行優(yōu)化資源配置，有利于商業(yè)銀行提高產(chǎn)品業(yè)務(wù)的定價(jià)能力，有利于商業(yè)銀行優(yōu)化內(nèi)部績(jī)效考核體系。 本文的研究采用了理論分析與實(shí)證分析相結(jié)合的方法。理論分析方面，本文介紹和分析了資金轉(zhuǎn)移定價(jià)的基本理論，包括其內(nèi)涵、定價(jià)模式、定價(jià)方法，為我國(guó)商業(yè)銀行實(shí)施資金轉(zhuǎn)移定價(jià)奠定理論基礎(chǔ)，其中通過舉例分析了資金轉(zhuǎn)移定價(jià)對(duì)商業(yè)銀行業(yè)務(wù)經(jīng)營(yíng)中分離并集中管理利率風(fēng)險(xiǎn)，提升資產(chǎn)負(fù)債管理水平的重要作用。實(shí)證分析方面，分析國(guó)內(nèi)外商業(yè)銀行實(shí)施資金轉(zhuǎn)移定價(jià)的現(xiàn)狀及其不足，提出我國(guó)商業(yè)銀行構(gòu)建FTP曲線，實(shí)施FTP管理的設(shè)計(jì)思路：按照我國(guó)商業(yè)銀行產(chǎn)品業(yè)務(wù)的特性，構(gòu)建人民幣存貸款產(chǎn)品FTP曲線、人民幣市場(chǎng)化產(chǎn)品FTP曲線和外幣產(chǎn)品業(yè)務(wù)FTP曲線。在FTP曲線構(gòu)建基礎(chǔ)上，，各商業(yè)銀行可以從流動(dòng)性溢價(jià)、信用風(fēng)險(xiǎn)和戰(zhàn)略等角度對(duì)基礎(chǔ)FTP價(jià)格進(jìn)行調(diào)整，設(shè)定合適的FTP調(diào)整項(xiàng)，生成產(chǎn)品業(yè)務(wù)的最終FTP價(jià)格。本文也以國(guó)內(nèi)某商業(yè)銀行實(shí)行FTP管理為例，分析該商業(yè)銀行分支機(jī)構(gòu)運(yùn)用FTP從客戶、行業(yè)、產(chǎn)品角度對(duì)其經(jīng)營(yíng)決策的影響及不足，為我國(guó)商業(yè)銀行實(shí)施和完善FTP提出幾點(diǎn)建議。
[Abstract]:In the 21 ~ (st) century, the pace of interest rate marketization reform in China has been quickened, which brings a severe test to the management of domestic commercial banks. In addition, with the trend of full-functional development of banks and the deepening of financial disintermediation and financial supervision, commercial banks have exposed the defects and problems in their internal management under the background of interest rate marketization. This forces and urges the domestic commercial banks to continuously improve the management mode, the internal management ability and the assets and liabilities management level. As a more advanced internal management mode, capital transfer pricing is recognized and applied by commercial banks at home and abroad. Capital transfer pricing means that the internal fund management center of a commercial bank carries out a full amount of capital transfer with the business unit in accordance with certain rules, in order to achieve the accounting of the capital cost or income, An internal management model for the purpose of centralized management of interest rate risk. The implementation of capital transfer pricing by commercial banks is conducive to the separation and centralized management of interest rate risks by commercial banks, the optimization of resource allocation by commercial banks, and the enhancement of pricing capacity of commercial banks in product business. Commercial banks to optimize the internal performance appraisal system. The research of this paper adopts the method of combining theoretical analysis with empirical analysis. In terms of theoretical analysis, this paper introduces and analyzes the basic theory of capital transfer pricing, including its connotation, pricing model, pricing methods, and lays a theoretical foundation for the implementation of capital transfer pricing in Chinese commercial banks. The paper analyzes the important role of fund transfer pricing in separating and centralizing the management of interest rate risk and improving the management level of assets and liabilities. In the aspect of empirical analysis, this paper analyzes the present situation and deficiency of domestic and foreign commercial banks implementing the transfer pricing of funds, and puts forward the design ideas of constructing FTP curve and implementing FTP management in China's commercial banks: according to the characteristics of commercial banks' product business in our country, The FTP curve of RMB deposit and loan products, the FTP curve of RMB market-oriented products and the FTP curve of foreign currency product business are constructed. On the basis of FTP curve construction, commercial banks can adjust the base FTP price from the aspects of liquidity premium, credit risk and strategy, set appropriate FTP adjustment items, and generate the final FTP price of product business. This article also takes the domestic commercial bank to implement the FTP management as an example, analyzes the commercial bank branch organization to use the FTP from the customer, the profession, the product angle to its management decision-making influence and the insufficiency, puts forward several suggestions for our country commercial bank to implement and consummate the FTP.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 杜勇;;中國(guó)商業(yè)銀行實(shí)施內(nèi)部資金轉(zhuǎn)移定價(jià)的探討[J];金融發(fā)展研究;2008年09期

2 周廣濤;;FTP管理方法在銀行資產(chǎn)負(fù)債管理中的運(yùn)用研究與實(shí)踐綜述[J];社科縱橫(新理論版);2009年02期

3 徐錦婷;;淺析商業(yè)銀行內(nèi)部資金轉(zhuǎn)移定價(jià)應(yīng)用[J];中國(guó)外資;2011年02期

4 黃大海;;國(guó)際商業(yè)銀行內(nèi)部資金轉(zhuǎn)移定價(jià)及其啟示[J];新金融;2006年06期

5 方彥;羅茜雯;鄭令;;內(nèi)部資金轉(zhuǎn)移定價(jià)在商業(yè)銀行應(yīng)用的研究[J];新金融;2011年01期

6 鄭國(guó)雨;內(nèi)部資金轉(zhuǎn)移價(jià)格在客戶定價(jià)中的應(yīng)用[J];武漢金融;2003年07期

7 肖德莊;完善商業(yè)銀行內(nèi)部資金計(jì)價(jià)機(jī)制的探索[J];中國(guó)城市金融;2005年02期

8 宋德舜;;基于FTP的商業(yè)銀行利率期限結(jié)構(gòu)實(shí)證研究[J];中國(guó)貨幣市場(chǎng);2007年04期

9 劉洪波;;Shibor在商業(yè)銀行內(nèi)部資金轉(zhuǎn)移價(jià)格中的應(yīng)用[J];中國(guó)貨幣市場(chǎng);2007年07期

10 黃艷紅;;以Shibor為契機(jī)轉(zhuǎn)變商業(yè)銀行的經(jīng)營(yíng)管理機(jī)制[J];中國(guó)貨幣市場(chǎng);2007年07期

本文編號(hào)：2174788