利率市场化对银行内部资金转移价格机制设计的影响

The Impacts of the Liberalization of Interest Rate on the Design of Bank’s FTP Mechanism

内部资金转移价格在完善商业银行绩效考核机制、加强对外定价管理、提升风险管理效率和促进资源有效配置方面发挥着积极的作用。商业银行内部资金转移价格定价模式和定价方法的选择需要综合考虑外部经营环境、内部管理需要及软硬件支持条件等多方面因素。随着利率市场化进程的推进,商业银行应不断提升价格杠杆的作用、风险管理水平和资产负债管理水平,这就要求商业银行在总结分析现状的基础上,通过不断完善内部资金转移定价管理机制和内部收益率曲线建设,优化资金管理部门职能和绩效考核机制,确保内部资金转移价格充分发挥相应职能。

Fund Transfer Price(FTP) plays an active role in improving the performance appraisal mechanism of commercial banks, strengthening the management of external pricing, enhancing the efficiency of risk management and promoting the efficient allocation of resources. To choose the pricing model and method of commercial bank’s FTP, it is necessary to consider external business environment, internal management requirements, hardware and software support conditions and other factors. With the advancement in the liberalization of interest rate, commercial banks should continue to enhance the function of price leverage, improve the management of risk, asset and liability, which requires commercial banks, on the basis of summarizing and analysing the status quo, to improve the management mechanism of FTP and the construction of yield curve, optimize the functions of fund management department and the appraisal mechanism of performance and ensure FTP to play a corresponding role fully.