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论文编号：	12286
作者编号：	2320180777
上传时间：	2021/3/3 23:19:55
中文题目：	TJ银行内部资金转移定价管理研究
英文题目：	Research on the Internal Funds Transfer Pricing Management of Bank of TJ
指导老师：	李姝
中文关键字：	内部资金转移定价；TJ银行；定价方法
英文关键字：	Internal funds transfer pricing; Bank of TJ; Pricing method
中文摘要：	随着社会经济的不断发展和利率市场化改革的持续深入，商业银行的内部资金管理面临着新的挑战，结合目前的行业情况，各大银行深刻地感受到引入内部资金转移定价体系的重要性与必要性。该系统属于管理会计体系，是银行内部进行精细化管理的必备手段，有助于商业银行提高风险管理水平、完善绩效考核、引导产品定价、优化资源配置等，对提高内部管理水平和加强外部竞争力等方面起着十分重要的作用。 国内商业银行于2005年左右开始引入内部资金转移定价体系，截至目前已经有十多年的时间。除了一些中小银行尚未实施外，大部分成熟的商业银行已经成功建立并广泛推行。TJ银行作为一家城市商业银行，为了更好地应对利率市场化改革下暴露出的种种问题，于2019年开始建立内部资金转移定价管理模式，由“上存下借”的差额资金管理模式转变为全额资金管理模式，从而将利率风险上收至总行，并将价格引导信息由总行传递至分支机构。 本文以研究国内外内部资金转移定价理论为切入点，对TJ银行实施内部资金转移定价的情况进行分析，包括实施背景、定价方法及实施效果等，并提出TJ银行内部资金转移定价体系存在的问题，主要是内部资金转移定价方法不合理、应用内部资金转移定价进行绩效考核没有体现差异化、内部资金转移定价运用效果有限、内部配套系统待完善等。针对以上问题，本文提出了完善内部资金转移定价方法、制定科学公平的内部资金转移定价考核方案、严格把控内部资金转移定价运用效果、提升内部配套系统等优化建议，希望能够助力TJ银行完善内部资金转移定价管理事项。
英文摘要：	With the continuous development of social economy and the continuous deepening of interest rate liberalization reform, the internal fund management of commercial Banks is facing new challenges. Combined with the current situation of the industry, major Banks deeply feel the importance and necessity of introducing the internal fund transfer pricing system. As a management accounting system, this system is a necessary means for Banks to carry out refined internal management. It is helpful for commercial Banks to improve risk management level, improve performance assessment, guide product pricing, optimize resource allocation, etc., and plays a very important role in improving internal management level and strengthening external competitiveness. Domestic commercial Banks began to introduce the internal capital transfer pricing system around 2005, so far it has been more than 10 years. In addition to some small and medium-sized Banks have not yet been implemented, most mature commercial Banks have been successfully established and widely implemented. As a city commercial bank, in order to better deal with various problems exposed under the interest rate liberalization reform, Bank of TJ started to establish the internal capital transfer pricing management model in 2019. The balance fund management model of "deposit above borrows below" is changed to the full fund management model. In this way, the interest rate risk is collected to the head office and the price guidance information is transmitted from the head office to the branches. Based on the research of internal capital transfer pricing theory at home and abroad, this paper analyzes the implementation of internal capital transfer pricing in Bank of TJ, including the implementation background, pricing method and implementation effect, etc. And the problems existing in the internal capital transfer pricing system of Bank of TJ are put forward, including unreasonable internal capital transfer pricing method, no differentiation reflected in the performance evaluation by using internal capital transfer pricing, limited application effect of internal capital transfer pricing, and the improvement of internal supporting system. In view of the above problems, this paper proposes optimization suggestions such as improving the internal capital transfer pricing method, formulating a scientific and fair internal capital transfer pricing evaluation plan, strictly controlling the application effect of internal capital transfer pricing, and improving the internal supporting system, hoping to help Bank of TJ improve the management of internal capital transfer pricing.
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