面向市场化的商业银行内部资金转移价格机制

Market Oriented Mechanism of Internal Capital Transfer Pricing for Commercial Banks

内部资金价格市场化是我国商业银行在向市场经济转型过程中改革的重要目标之一,它的实现,意味着我国商业银行将建立以中央银行利率为基础、以外部资金市场、资本市场利率为中介,由商业银行内部资金供求决定的市场价格体系和形成机制。而内部资金的定价机制则是商业银行根据特定的定价目标,对其金融产品进行具体计算的方法,对于内部资金价格机制选择的正确与否,是关系到商业银行内部资金定价目标能否实现的一个重要因素。

Market orientation of internal capital transfer pricing is one of the key reform objectives of China commercial banks during economic transition. Its implementation would mean the realization of market pricing system and mechanism, based on central bank interest, intermediated by external capital market and capital market interest, and determined by the supply and demand of commercial bank internal capital. The pricing mechanism for internal capital is an important factor that influences the pricing objectives of commercial bank internal capital, based on specific pricing target and calculation.