内部资金转移定价(FTP)是商业银行内部资金全额计价，有偿转移使用的一 种方式，是目前各大银行普遍使用的一种方法。内部资金转移定价的采用，不 仅能够有效的计量各经营机构、业务模块、甚至是单一客户、单一业务的创利 水平，也使得对机构、人员的考核更加客观公正，通过“价格”导向作用，也 更有利于政策传导的及时性、有效性。 甘肃银行股份有限公司，作为根植陇原的一家地方性法人银行，为了更好 的适应不断激烈的市场竞争，实现内部资金效用最大化，科学、合理的考核各 经营机构经营业绩，进行了资金管理模式的变革，由传统的“上存下借”模式， 转变为内部资金转移定价模式。FTP 实施三年来，各经营机构及时转变经营发 展思路，放弃粗放经营模式，向精细化要效益，取得了阶段性的成果，但由于 外部市场体系和市场价格生成机制尚不完善，模型精确性有待提升，各别机构 对新模式、新制度理解及执行方面存在偏差等原因，甘肃银行内部资金转移定 价模式仍存在亟待解决的问题。 本文从内部资金转移定价的实施背景、制度特点、定价流程以及甘肃银行 采用内部资金转移定价后的现状、问题等方面研究，针对甘肃银行目前现状提 出了解决问题的意见、建议，希望能够不断完善甘肃银行内部资金转移定价模 式，增强甘肃银行内部资金管理水平。 关键词：资金管理；内部资金转移定价；甘肃银行兰州大学硕士学位论文 甘肃银行内部资金转移定价研究 II STUDYON FUNDS TRANSFER PRICINGOF BANKOF GANSU Abstract The Funds Transfer Pricing system(FTP) is a method for commercial banks to calculate the total amount of internal funds, and paid transfer, which is commonly used by most Banks. The adoption of Funds Transfer Pricing system can not only effectively measure the profit level of each operating institutions, business modules and even single customer , single business, but also make the assessment of institutions and personnel more objective and fair. Through the price guiding effect, it is more conducive to the timeliness and effectiveness of policy transmission. The Bank of Gansu as a local bank of Gansu province , in order to better adapt to the fierce market competition, to maximize the utility of internal funds, to scientifically and reasonably assess the performance of operating institutions, which changed the model of fund management, from the traditional “save and borrowed” model ,into the model of internal funds transfer pricing. Over the past three years since the implementation of the FTP, all operating institutions have timely changed their thinking of operation and development, abandoned the extensive operation model and turned to the refinement for benefits and achieved periodic results, however, the model of internal funds transfer pricing is still exist problems to be solved, due to the imperfect external market system and market price generating mechanism, the accuracy of the model is yet to be improved, and the deviation of individual institutions understanding and executing the new model and the new system. This article puts forward opinions and suggestions for solving the problem, hope to constantly improve the model of internal fund management, and enhance the level of Bank of Gansu in internal fund management, Through the research on implementation background, system characteristics, pricing process of funds transfer pricing, and the status quo and problems after Gansu Bank adopted the funds transfer pricing. Keywords: fund management; Funds Transfer Pricing; Bank of Gansu兰州大学硕士学位论文 甘肃银行内部资金转移定价研究 Ⅲ 目录 中文摘要.................................................I Abstract ................................................ II 第一章引言 ...............................................1 1.1 研究背景 ............................................ 1 1.2 研究意义 ....................................................2 1.3 国内外研究现状与文献综述 ....................................3 1.4 研究内容与方法 ..............................................5 第二章内部资金转移定价理论基础 ...........................7 2.1 基本概念 ....................................................7 2.2 理论基础 ....................................................8 2.3 定价流程 ...................................................10 2.4 定价依据 ...................................................11 2.5 定价模式 ...................................................12 第三章甘肃银行内部资金转移定价现状 ......................16 3.1 内部资金转移定价在商业银行管理中的作用 .....................16 3.2 甘肃银行内部资金转移定价现状 ...............................18 3.3 甘肃银行内部资金转移定价结果分析 ...........................24 第四章甘肃银行内部资金转移定价存在问题 ..................32 4.1 内部资金转移定价中价格曲线不完善 ...........................32 4.2 内部资金转移定价方法不完善 .................................32 4.3 内部资金转移定价在资产质量方面考虑不充分 ...................33 4.4 内部资金转移定价推行不力 ...................................33 4.5 内部资金转移定价无法发挥全面引导作用 .......................34 第五章优化甘肃银行内部资金转移定价建议 ..................35 5.1 制定更加合理的资金价格曲线 .................................35 5.2 制定科学的内部资金转移定价方法 .............................35 5.3 完善风险化解机制 ...........................................36 5.4 改进绩效考核体系 ...........................................36兰州大学硕士学位论文 甘肃银行内部资金转移定价研究 Ⅳ 5.5 提高信息系统保障，结合辅助功能共同评价 .....................37 第六章结论及展望 ........................................38