商业银行内部资金转移定价体系构建研究

Research on the Construction of Internal Funds Transfer Pricing System in Commercial Banks

内部资金转移定价已成为商业银行价值管理体系的重要组成部分。基于金融市场理论和商业银行的管理实践,论述商业银行内部资金转移定价体系构建的流程和方法;从我国利率市场化现状出发,对不同市场、不同产品的转移定价基准提出建议;结合C银行案例,构建活期存款余额分层转移定价模型并进行实证分析,为活期存款这一特殊产品的转移定价提供具体解决方案。

Internal funds transfer pricing has become an essential component of the value management system in commercial banks.This research,based on financial market theory and the management practices of commercial banks,discusses the process and methods for constructing an internal funds transfer pricing system;Starting with the current state of interest rate marketization in our country,it suggests benchmarks for transfer pricing for different markets and products;By integrating a case study from Bank C,a tiered transfer pricing model for the balance of demand deposits is constructed and empirically analyzed,providing a specific solution for the transfer pricing of demand deposits.