本文選題：內(nèi)部資金轉(zhuǎn)移定價 + 商業(yè)銀行　； 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：隨著我國市場利率化的發(fā)展，商業(yè)銀行的經(jīng)營管理模式也應(yīng)與時俱進(jìn)，粗放式的經(jīng)營管理模式需脫胎換骨，與國際接軌。但是由于國內(nèi)金融環(huán)境的局限和利率管制等諸多因素的影響，多數(shù)國內(nèi)商業(yè)銀行還沒建立一個科學(xué)合理的內(nèi)部資金轉(zhuǎn)移定價體系。本文通過商業(yè)銀行內(nèi)部資金轉(zhuǎn)移定價的基本面分析，明確了其理論基礎(chǔ)，，并結(jié)合發(fā)達(dá)國家的商業(yè)銀行內(nèi)部資金轉(zhuǎn)移定價實踐，總結(jié)了目前已有的內(nèi)部資金轉(zhuǎn)移定價模式及定價方法。進(jìn)一步分析了臨商銀行目前內(nèi)部資金轉(zhuǎn)移定價的現(xiàn)狀及存在的主要優(yōu)勢和劣勢，探討適合臨商銀行的內(nèi)部資金轉(zhuǎn)移定價模式。 目前國內(nèi)針對中小銀行實施內(nèi)部資金轉(zhuǎn)移定價的研究較少，本文以此作為出發(fā)點，在國內(nèi)外內(nèi)部資金轉(zhuǎn)移定價研究理論的基礎(chǔ)上，對臨商銀行實施內(nèi)部資金轉(zhuǎn)移定價情況進(jìn)行分析，針對臨商銀行內(nèi)部資金經(jīng)營管理現(xiàn)狀分析結(jié)果，發(fā)現(xiàn)臨商銀行實施內(nèi)部資金轉(zhuǎn)移定價面臨的問題。根據(jù)以上理論探討，指出構(gòu)建臨商銀行內(nèi)部資金轉(zhuǎn)移定價體系的必要性，明確定價體系的構(gòu)建原則，構(gòu)建出適合臨商銀行自身的定價體系，給出適合臨商銀行特點的內(nèi)部資金轉(zhuǎn)移定價實施方案。對臨商銀行資金轉(zhuǎn)移定價的案例進(jìn)行分析，探討FTP系統(tǒng)在臨商銀行中的使用情況及面臨的主要困難，以便在此基礎(chǔ)上提出建立和完善臨商銀行內(nèi)部資金轉(zhuǎn)移定價體系的建議，為其他中小銀行提供有益的借鑒。 明確了臨商銀行推廣內(nèi)部資金轉(zhuǎn)移定價體系需要著重解決的問題，并具體分析了內(nèi)部資金轉(zhuǎn)移定價體系在臨商銀行的應(yīng)用。在實施內(nèi)部資金轉(zhuǎn)移定價體系的同時，要與其他各相關(guān)系統(tǒng)配套實施，以發(fā)揮其最大效用。一是通過成本分?jǐn)傁到y(tǒng)，合理分?jǐn)倵l線和分支行運營成本；二是通過經(jīng)濟(jì)資本管理系統(tǒng)，準(zhǔn)確計量經(jīng)濟(jì)資本；三是通過信貸風(fēng)險管理系統(tǒng)，認(rèn)清信貸風(fēng)險，計量信貸成本。內(nèi)部資金轉(zhuǎn)移定價作為銀行管理會計的基礎(chǔ)，與其他相關(guān)系統(tǒng)聯(lián)動，互為補(bǔ)充，共同促進(jìn)，必將推動臨商銀行資產(chǎn)負(fù)債和精細(xì)化管理水平的顯著提高。
[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.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.3;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 吳曉輝;;內(nèi)部資金轉(zhuǎn)移定價體系的應(yīng)用[J];銀行家;2008年03期

2 張衛(wèi)東;試析市場化的商業(yè)銀行內(nèi)部資金價格機(jī)制[J];財會月刊;2003年12期

3 馮曉偉,鄭循剛;簡論西方商業(yè)銀行內(nèi)部資金轉(zhuǎn)移價格[J];財會月刊;2005年10期

4 蔣東明;現(xiàn)代商業(yè)銀行資金內(nèi)部轉(zhuǎn)移計價機(jī)制初探[J];金融論壇;2002年04期

5 胡曄,黃錫欽,黃賢國;從公司治理角度探討國有商業(yè)銀行資金管理機(jī)制再造[J];金融論壇;2004年12期

6 張衛(wèi)東,楊秀云;面向市場化的商業(yè)銀行內(nèi)部資金轉(zhuǎn)移價格機(jī)制[J];當(dāng)代經(jīng)濟(jì)科學(xué);2005年02期

7 陳偉;李一軍;;人民幣收益率曲線構(gòu)建研究[J];系統(tǒng)工程;2005年11期

8 許濤;淺談內(nèi)部資金轉(zhuǎn)移價格制定問題[J];南方金融;2002年03期

9 鄧?yán)桕?試析商業(yè)銀行風(fēng)險管理職能在內(nèi)部資金定價機(jī)制中的實現(xiàn)[J];南方金融;2003年01期

10 鄒敏;;我國商業(yè)銀行利率風(fēng)險及管理策略研究[J];北方經(jīng)貿(mào);2006年02期

本文編號：2071495