Study On Funds Transfer Pricing Of Medium And Small City Commercial Banks

Since the 17 th National Congress of the Communist Party of China,China's small and medium-sized commercial banks have been developing rapidly under the guidance of national policy support and market mechanism.The number of small and medium-sized commercial banks is increasing.It occupies a place in the development market of China's banking industry.Under the background of public entrepreneurship,small and medium-sized enterprises are rising rapidly,and small and medium-sized commercial banks,as the main service providers of small and medium-sized enterprises,have developed in a flexible way in the economic boom.The existence of small and medium-sized commercial banks has not only effectively improved the overall quality of China's banking industry,but also made great contributions to the marketization process in China.The existence and development of small and medium-sized commercial banks are conducive to optimizing the financial organization system,improving the competitive level of banking industry and eliminating financial risks.As an important part of the financial industry,small and medium-sized commercial banks have developed into a force that cannot be ignored.But in the rapid development of China's small and medium-sized commercial banks,there is also an inevitable problem behind its discovery.For example,the impact of the state-owned enterprises on small and medium-sized enterprises,business operation and their own capital price problems,these problems greatly reduce the competitiveness of small and medium-sized commercial banks,and their business ability also decreases,and its operating performance is also weakening in the problems existing in the small and medium commercial banks.Therefore,the problem of improving the performance of small and medium commercial banks is directly related to the development of small and medium commercial banks,and the solution to the business performance of small and medium-sized commercial banks has become imminent.Under this background,this paper studies and analyzes small and medium-sized commercial banks from the perspective of internal capital transfer pricing.This paper first gives a brief introduction to some basic contents of the transfer price of internal funds.The first chapter expounds the background of the study on the business management positioning of small and medium-sized commercial banks and the price of funds,as well as the theoretical and practical significance of the research.The second chapter introduces the related concepts,principles,management status and analysis of internal transfer pricing of commercial banks.The third chapter analyzes the internal capital transfer pricing model of small and medium-sized commercial banks in China,such as the single capital pool pricing model,and the transfer fund pricing method,such as the scope of application of the specified interest rate law.The fourth chapter makes a detailed analysis and explanation of the development status of small and medium commercial banks in China,the current situation of the internal capital management of small and medium commercial banks and the problems existing in the internal capital management of small and medium commercial banks.The fifth chapter is an empirical study of the internal capital transfer pricing mechanism of small and medium-sized commercial banks in China.This paper introduces the process of internal capital transfer pricing of small and medium-sized commercial banks,and takes X bank as an example to analyze the internal capital transfer pricing of small and medium-sized commercial banks.The sixth chapter draws the conclusion that the business bank management model of the original borrowing and borrowing of funds has lagged behind the development of commercial banks.In order to gain a place in the fierce competition,small and medium-sized commercial banks must establish an internal capital transfer pricing system adapted to their own banks.At the same time,it puts forward corresponding suggestions for the pricing of internal funds transfer in small and medium-sized commercial banks.