To Investigate The Funds Transfer Pricing Model Of TL Commercial Bank

Commercial banks' internal funds transfer pricing theory originated in the commercial banks of some developed countries in Europe,management accounting theory and modern Western management theory of commercial bank liabilities arising from the combination.Development today,commercial banks in most developed countries have built a relatively complete internal funds transfer pricing system.Funds Transfer Pricing(FTP)management model,is a commercial bank by the departments' internal funds center ",and business management in accordance with certain funds transfer pricing methodology fully paid,played every business accounting the cost of capital and revenue purposes.Each by the business sector to raise funds for debt service,the funds are fully transferred to the central FTP sum price liability business;the funds required every asset class of business are full to the fund management sector to buy assets business FTP sum price.For the purposes of the business assets,FTP,which represents the price of its cost of capital,it is necessary to pay the interest,as for debt service,interest income from funds available income.The first chapter is an introduction,start from the background and significance of research,ideas combing research and setting out the method used in this study,and briefly describes the structure of the text.The second chapter focuses on the commercial banks and internal funds transfer pricing related theories of enterprise funds management is a prerequisite for the internal funds transfer pricing model,the paper use different pricing methods for different fund management model,this paper describes the deadline match pricing model,single capital pool mode,simultaneous multi-mode all three pools of common patterns,elaborate five pricing methods: FSL method,internal funds yield curve method,the average cost method,marginal costing and cash flow matching five pricing methods,three models suitable for different sizes,different management models of banks,these methods have advantages and disadvantages.After the adoption of detailed comparison,binding assays TL commercial bank current pricing model advantages and disadvantages,and found inspiration for the bank pricing model.The third chapter is the problem and the reasons TL commercial banks' internal funds transfer pricing exists,from the basic situation of the bank and the current status of the existing problems to analyze and identify the cause of the problem.The fourth chapter learn from foreign experience excellent,and bring inspiration and reflection for domestic banks.The last chapter ofthe thesis for TL commercial banks fund management model put forward a four-point optimization tips: timely funding to adjust the price curve,choose a scientific method of pricing,strengthening the concept of FTP system performance under operating costs and improve bank risk cost quantization system.