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论文编号：	1102
作者编号：	2220070561
上传时间：	2009/6/8 15:37:38
中文题目：	基于绩效评价的商业银行内部资金
英文题目：	The Research on the Funds Tran
指导老师：	程新生
中文关键字：	商业银行;内部资金转移定价;绩效
英文关键字：	Commercial bank;Funds Transfer
中文摘要：	内部资金转移定价作为国际现代商业银行将风险管理、产品定价、资源配置和绩效评价结合起来的最有效管理手段，在利率市场化、资本约束化的大背景下，伴随着我国商业银行在经营环境、经营模式及管理模式上的变化，其在商业银行的重要管理职能日益受到国内商业银行的广泛重视。通过内部资金转移定价体系的应用，有效防控风险、准确评价经营绩效，已成为国内商业银行面临的一项非常迫切的现实任务。 本文从我国商业银行内部资金管理的现状出发，结合西方银行在内部资金转移定价方面的先进经验，分析了现阶段我国商业银行建立内部资金转移定价机制的意义与作用。在此基础上，笔者通过对内部资金转移价格的涵义、原理、以及国际现代商业银行内部资金转移定价概况的介绍，为构建我国商业银行基于绩效评价的内部资金转移定价体系提供了理论和实践基础。 本文研究的主要内容是我国商业银行基于绩效评价的内部资金转移定价体系的构建，笔者在对国内数家商业银行特别是国内某新兴股份制商业银行内部资金转移定价体系构建的实践进行调研的基础上，系统地分析了在内部资金转移定价体系中定价范围应如何确定、转移曲线应如何构建、定价方法应如何选择的问题，进而阐释了由此构建的内部资金转移定价体系的运作机制，并提出了为内部资金转移定价体系有效运作提供技术支持的转移定价系统的搭建思路和方法。 本文在对国内商业银行基于绩效评价的内部资金转移定价体系的构建进行论述的基础上，根据案例银行的实际情况，以总分行管理模式下总行对分行的绩效评价为例，通过经营责任绩效评价方法的应用，将内部资金转移定价引入到分行的绩效评价中，来分析基于绩效评价的内部资金转移定价体系的具体应用情况,进而通过对应用结果的调研指出存在的不足，相应地提出了完善的建议。 在本文的最后部分，作者再次强调了内部资金转移定价体系在我国商业银行经营管理中所发挥的重要作用，并指出在看到目前的成果的同时更应认识到与国际现代商业银行在应用中存在的差距。只有通过不断解决所面临的困难和问题，才能更好地发挥内部资金转移定价这个管理工具的作用，为此，作者通过自己的认识和理解给出了相应的建议。作者希望通过对选题的研究，对我国商业银行构建基于绩效评价的内部资金转移定价体系起到一定的借鉴作用。
英文摘要：	Under the background of the interest rate marketization and the capital restraint, Funds Transfer Pricing(FTP), the most effective management instrument which was used to combine the risk management, product pricing, the allocation of resources with performance appraisal by the modern commercial banks in the international, ac-companied with the change of operating environment, operating method, and man-agement method, was attached importance to as the important management function by the commercial banks in our country day by day. Through the application of in-ternal FTP system, it risk prevention and control effectively, evaluate of performance accurately, domestic commercial banks is faced with the reality of a very urgent task. This article analyzed the significance and the function to establish the FTP me-chanism in domestic commercial banks nowadays, on basis of proceeding from the present situation of the internal funds management of the domestic commercial banks, and learning the western banks’ advanced experience. In this foundation, through the introduction to the implication and principle of FTP, and the international modern commercial banks’ interior on FTP, the author provide the theory and the practice foundation for establishing the FTP system for domestic banks. The primary coverage in this article is how to construct the performance evalua-tion based FTP system for domestic banks. The author studied the practice experience to the FTP systems, established by several domestic banks, analyzed mentalities and the method systematically on how to construct the transition curve, which pricing method should be chosen, how to determine the pricing scope, explained the FTP op-eration mechanism which constructed from this, and put forward the consideration and method on the construction of transfer pricing system which should be provided technical support for the effective operation of the internal funds transfer system. In this paper, on the basis for discussion the construction of domestic commer-cial banks in the performance evaluation based internal funds transfer pricing system, according to the actual situation in the case bank, under the head-branch method, head office manage the performance evaluation of the branches as an example, inter-nal funds transfer pricing will be introduced into the branch of performance evalua-tion, to analyze the performance evaluation based of the internal funds transfer pric-ing system for the application. Through the study of the application results, the au-thors pointed out the shortage that the case banks exist in the application, corre-sponding to a perfect proposal. Finally, the author emphasized once more FTP system as the vital role which displays in domestic commercial banks’ management and operation, and pointed out that, though gained achievement recent, we should realize to the quite big disparity between the international modern commercial bank and us, only solve the difficulty and the problem constantly, can we display the FTP function as management tool well. Therefore, the author had given the corresponding suggestion under her own understanding. The author hopes that the research on the topic of domestic commer-cial banks to build performance evaluation based internal funds transfer pricing sys-tem play a role in drawing.
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