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论文编号：	13786
作者编号：	2120202952
上传时间：	2023/3/11 18:19:36
中文题目：	X农商银行内部资金转移定价管理研究
英文题目：	Research on the Internal Fund Transfer Pricing System of X Rural Commercial Bank
指导老师：	郝臣
中文关键字：	内部资金转移定价；农商银行；资金管理
英文关键字：	Internal funds transfer pricing; Agricultural and commercial banks; Funds management
中文摘要：	2020年之后，新冠疫情起伏不定带动经济下行，加之利率市场化进程在存贷款利率前期改革和LPR推出后已接近尾声，中小银行面临着净息差不断收窄、不良率逐年提升的压力。应用内部资金转移定价，从管理会计视角进行会计利润核算，在银行内部精细化资金成本的管理，利用管理会计信息的及时性与全面性，为中小银行业务机制灵活的特点赋能，提升盈利能力，在残酷的竞业环境中存活下来。 本文选取X农商银行作为研究案例，其资金管理方法原始、资本运营模式粗放，面临的经营风险日渐增长，亟待进行以内部资金转移定价为基础的管理会计体系构建，提高资产负债管理水平，更好的回归本源、服务三农，做好支农支小的主力军，助力乡村振兴。本文对X农商银行的内部资金转移定价初期应用情况进行分析，总结出其引导效果差、定价方法与实际需求不符、专业管理机制缺位三个较为突出的问题，随后提出相应的解决措施，包括如何构建更为科学的收益率曲线辅之以调整项的使用以达到定价方法满足实际需求的目标、健全考核机制促进引导效果、完善相关的配套体系和制度。 通过该案例的研究总结，以期为有类似初期内部资金转移定价管理问题的同类型银行提供管理经验，以“内部资金转移定价管理”为抓手，发挥其在绩效考核、资源配置、产品定价、风险管理方面的作用，将这一管理会计工具运用到银行业务的决策与控制流程中，提升银行经济记录过程的准确性，以资金成本管控为起点逐渐提升成本管控的能力，也为银行管理层提供更具针对性的决策工具，自上而下促进银行的可持续发展。
英文摘要：	After 2020, the ups and downs of the new crown epidemic drive the economy downward, and coupled with the interest rate marketization process is nearing its end, small and medium-sized banks are facing the pressure of narrowing net interest margin and increasing non-performing rate year by year. Applying internal fund transfer pricing, accounting profit accounting from management accounting perspective, refining the management of fund cost within the bank, using the timeliness and comprehensiveness of management accounting information, empowering the flexible business mechanism of small and medium-sized banks, enhancing profitability and surviving in the cruel competitive environment. This paper selects X Agricultural and Commercial Bank as a research case, whose capital management methods are primitive, capital operation mode is sloppy, and faces increasing operational risks. It is urgent to build a management accounting system based on internal capital transfer pricing, improve asset and liability management, better return to its origin, serve the three rural areas, and do a good job of supporting the main force of agriculture and small farmers to help rural revitalization. This paper analyzes the initial application of internal fund transfer pricing in X Agricultural and Commercial Bank, and summarizes three prominent problems, namely, poor guidance effect, inconsistency between pricing method and actual demand, and lack of professional management mechanism, and then proposes corresponding solutions, including how to build a more scientific yield curve supplemented by the use of adjustment terms to achieve the goal of pricing method meeting actual demand, improve the assessment mechanism to promote The case study concludes that the study is intended to provide a better understanding of the effect of the pricing method. Through the summary of this case study, we aim to provide management experience for similar banks with similar initial internal fund transfer pricing management problems, take "internal fund transfer pricing management" as a grip, play its role in performance assessment, resource allocation, product pricing, risk management, and apply this management accounting tool to the decision-making and control process of banking business. It is a management accounting tool that can be applied to the decision-making and control process of bank business, to improve the accuracy of the bank's economic record process, to gradually improve the cost control capability starting from the capital cost control, and to provide the bank management with more targeted decision-making tools to promote the sustainable development of the bank from top to bottom.
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