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论文编号：	12702
作者编号：	2320190718
上传时间：	2021/12/5 22:08:24
中文题目：	BC银行内部资金转移定价优化研究
英文题目：	Research on the Optimization of BC bank’s Internal Funds Transfer Pricing
指导老师：	王曼舒
中文关键字：	内部资金转移定价;定价方法;绩效考评
英文关键字：	Internal fund transfer pricing; Pricing method; Performance appraisal
中文摘要：	我国金融市场近年来呈现改革不断深化和监管日益趋严的趋势。利率市场化改革进程不断深化，从最初放开贷款利率管制，到近期放松存款定价自律机制限制，利率市场的开放为商业银行经营管理带来了新的机遇与挑战。商业银行亟待完善提高管理水平，应对市场风险，获取长效收益，培育核心竞争力。商业银行面对当前复杂多变的环境，应当提高精细化管理水平，运用有限的资源去获得最大的收益。因此，本文将从小型商业银行的角度对银行内部资金转移定价进行研究，以期完善银行内部资金精细化管理，提高银行盈利水平。 本文采用案例研究的方法，选取具体银行内部资金转移定价的实践案例，通过分析其定价合理性、绩效考评模式及战略传导性等方面，探究其内部资金转移定价模式中存在的问题，并提出合理的建议。全文共分为六个章节，首先介绍了研究背景、意义、国内外研究文献及研究方法；接下来阐述了内部资金转移定价概念，回顾了相关理论；其次论述了案例主体BC银行的基本业务情况及内部资金转移定价的实施现状；再次指出了BC银行当前内部资金转移定价中存在的问题并分析了原因；最后提出了内部资金转移定价的优化策略，得出研究结论及政策建议。 研究发现商业银行进行内部资金价格设定时应当关注市场行情，同时结合自身经营现状。单纯复制特定的内部资金转移定价模式效果是有限的，银行应当结合自身的经营特点，以内部资金转移定价原理为基础，制定符合本银行环境的模式。同时应当对该模式进行定期的评估和反馈，在实践中不断完善，才能持续对银行的经营产生积极正面的影响。基于经营政策方面，商业银行应尽早搭建内部资金信息化平台，完善管理会计体系建设，引入利率管理专项人才，应对未来经营环境的变化。
英文摘要：	In recent years, China's financial market has shown a trend of deepening reform and increasingly strict supervision. The process of interest rate liberalization has been deepening. From the initial deregulation of loan interest rate to the recent relaxation of deposit pricing self-discipline mechanism, the opening of interest rate market has brought new opportunities and challenges to the operation and management of commercial banks. It is urgent for commercial banks to improve their management level, deal with market risks, obtain long-term benefits and cultivate core competitiveness. Faced with the current complex and changeable environment, commercial banks should improve the level of fine management and use limited resources to obtain the maximum profit. Therefore, this paper will study the internal fund transfer pricing from the perspective of small commercial banks in order to improve the fine management of internal funds and improve the profitability of banks. This paper adopts the method of case study, selects practical cases of specific banks' internal fund transfer pricing, explores the problems existing in its internal fund transfer pricing model by analyzing its pricing rationality, performance evaluation model and strategic conductivity, and puts forward reasonable suggestions. This paper is divided into six chapters. Firstly, it introduces the research background, significance, domestic and foreign research literature and research methods. Then the concept of internal fund transfer pricing is elaborated and the relevant theories are reviewed. Secondly, it discusses the basic business situation of BC Bank and the implementation status of internal fund transfer pricing. This paper points out the problems existing in the current internal fund transfer pricing of BC Bank and analyzes the reasons. Finally, the optimization strategy of internal fund transfer pricing is put forward, and the research conclusions and policy suggestions are drawn. The research finds that commercial banks should pay attention to the market and combine their own operating status when setting the internal capital price. The effect of simply copying a specific internal fund transfer pricing model is limited. Banks should combine their own operating characteristics and develop a model that conforms to their own environment based on the principle of internal fund transfer pricing. At the same time, the model should be regularly evaluated and fed back, and constantly improved in practice, so as to continue to have a positive impact on the operation of banks. Based on business policies, commercial banks should build internal capital information platform as soon as possible, improve the construction of management accounting system, introduce special talents for interest rate management, and cope with the changes of future business environment.
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