本文選題：PZ農商行 + 內部資金轉移定價�。� 參考：《南京農業(yè)大學》2014年碩士論文

【摘要】：利率市場化改革進程穩(wěn)步加快,境內國內外銀行競爭越來越激烈,與此同時,銀行監(jiān)管越來越嚴格,這些都對銀行提出了很大的挑戰(zhàn),尤其是利率市場化改革這一舉措將打破銀行固定利差的盈利模式,轉為自主定價、自負盈虧的競爭模式,這對銀行的定價能力也提出了極高的要求。為了應對這一變革,很多銀行已建立內部資金轉移定價體系。內部資金轉移定價(Funds Transfer Pricing,簡稱為FTP)是指資金在商業(yè)銀行內部資金中心與不同分支機構、不同部門之間按照一定的規(guī)則,進行全額有償轉移,從而達到集中管理利率風險、建立公平的考核機制、合理配置資金等目的的一種經營管理模式。由于我國存貸款的利率并未完全市場化,實行上下限的管制機制,所以,國內銀行建立內部資金轉移定價體系,不能照搬國外經驗,要以國內實際情況為基礎,建立符合國情的FTP體系。本文以PZ農商行的實際經營狀況為基礎,結合金融市場公布的數(shù)據(jù)和銀行內部經營數(shù)據(jù),分析探討如何構建符合我國現(xiàn)階段利率市場化情況及PZ農商行實際情況的內部資金轉移定價體系,意圖通過FTP體系的建立,PZ農商行能夠合理地對產品進行定價,合理地配置資金,更集中地對利率風險進行專業(yè)化管理,更公平客觀地進行績效評價,并且對其他農商行內部資金轉移定價體系的建立提供借鑒意義。具體實施步驟分為：一、確定產品定價范圍；二、選擇合適的定價模式;三、根據(jù)我國現(xiàn)行利率的情況,為利率市場化及非市場化金融產品確定不同的基礎利率曲線,并進行調整,主要涉及信用風險調整、存款準備金成本調整、流動性風險調整及經營戰(zhàn)略方面的調整;四、為各種不同類型的金融產品選擇合理的定價方法。本文的特色之處在于,文章不是以理論研究為主,而是對PZ農商行進行了深入的案例研究,分析農商行現(xiàn)行內部資金管理模式的缺陷：粗放、主觀,資金錯配現(xiàn)象嚴重,無法建立科學的績效考核體系,無法精確地對銀行業(yè)務進行引導,無法及時傳導資金市場最新變化。并結合內部動力和外部壓力,提出了PZ農商行建立FTP體系的必要性,最終建立了符合實際的FTP體系。
[Abstract]:The process of interest rate marketization reform has been steadily accelerated, the competition between domestic and foreign banks is becoming more and more intense, and at the same time, bank supervision has become more and more stringent, which has posed a great challenge to banks.Especially, the reform of interest rate marketization will break the profit mode of fixed interest rate difference, and turn to the competition mode of independent pricing and self-financing, which also puts forward a very high request to the pricing ability of banks.In response to this change, many banks have established internal transfer pricing systems.Internal funds Transfer pricing refers to the transfer of funds in commercial banks between the internal capital center and different branches and departments according to certain rules, so as to achieve centralized management of interest rate risk.To establish a fair assessment mechanism, reasonable allocation of funds and other purposes of a management model.Since the interest rates on deposits and loans in our country are not completely market-oriented and the control mechanism of the upper and lower limits is implemented, domestic banks should not copy the experience of foreign countries by establishing an internal transfer pricing system for funds, and they should base themselves on the actual domestic conditions.Establish a FTP system in line with the national conditions.This paper is based on the actual operating situation of PZ Agricultural and Commercial Bank, combined with the data published by the financial market and the internal management data of the bank.This paper analyzes and discusses how to construct the internal fund transfer pricing system in line with the current situation of interest rate marketization and the actual situation of PZ agribusiness, with the intention of making PZ agribusiness reasonably price the products through the establishment of FTP system.Reasonable allocation of funds, more focused on the specialized management of interest rate risk, more fair and objective performance evaluation, and other agricultural banks to provide reference for the establishment of internal capital transfer pricing system.The specific implementation steps are as follows: first, to determine the price range of the product; second, to select the appropriate pricing model; third, to determine different base interest rate curves for the market-oriented and non-market-oriented financial products of interest rate according to the current interest rate situation in China.The adjustment mainly involves credit risk adjustment, deposit reserve cost adjustment, liquidity risk adjustment and management strategy adjustment. Fourthly, reasonable pricing methods are chosen for different types of financial products.The characteristic of this paper lies in that the article is not based on theoretical research, but on the PZ agribusiness in-depth case study, the analysis of the current internal fund management model of agricultural and commercial banks defects: extensive, subjective, capital mismatch phenomenon is serious.It is impossible to establish a scientific performance appraisal system, to guide the banking business accurately, and to transmit the latest changes in the capital market in time.Combined with internal power and external pressure, this paper puts forward the necessity of establishing FTP system by PZ agribusiness, and finally establishes a FTP system that accords with the reality.
【學位授予單位】：南京農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F830.42;F832.35

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