Agricultural Bank Of China Commercial Paper Department Internal Funds Transfer Pricing Management Improvement Research

The internal fund transfer pricing system is the commercial banks internal capital center and business units according to certain rules sum paid transfer funds, implement internal accounting in order to achieve scientific accounting business costs and benefits, separate the purpose of interest rate risk. At present has become an international modern commercial bank general basic management tool, it is the commercial Banks set up modern scientific management system of the core platform.With the marketization reform of interest rate speeding up, financial to take off the media, financial supervision and deepens the commercial bank of increasing competition, the domestic commercial Banks original operations management mode highlight abuses. To enhance management level and market competitiveness, domestic commercial Banks gradually turned to the fine management pattern, in succession, establish and implement internal funds transfer pricing system. Therefore, establishing a set of scientific and feasible for the bank and the internal capital transfer pricing system, has become a commercial bank the inevitable trend of scientific management.Agricultural Bank of China has started selling a full capital reform since2009, already after the pilot branches, level1branch such as the full implementation of the stage. This article analyses the meaning of internal capital transfer pricing, the function, the research situation, and on the basis of the analysis of agricultural bank bill enterprise on internal funds transfer pricing rules and the current model, summarizes the agriculture bank bill enterprise carry out internal capital transfer pricing system encountered in the process of difficulty, and part of the commercial Banks from advanced management experience, put forward the agriculture bank bills internal fund management business transfer pricing strategies, including further perfect pricing mechanism and monitoring mechanism, upgrade commercial draft system, accounting and business process reengineering, the scientific evaluation of performance of specific measures.