Application Of Transfer Pricing Mechanism In XY Rural Commercial Bank

The current financial industry is increasingly competitive.As the main force of finance,the development of banks has always been the focus of people's attention.The fierce internal competition between banks and competition from outside the banking industry has forced banks to adopt more refined management methods.The transfer pricing of funds was first in the manufacturing enterprises.In the foreign commercial banks that were introduced later,the development of China's financial industry was very rapid.Later,the capital transfer pricing mechanism was introduced one after another.At present,China's financial sector reform is accelerating,and the interest rate market is accelerating.The reform has been continuously strengthened.How to achieve refined management,improve the differentiation of banking products,and raise the pricing level of independent interest rates are crucial to the development of banks.This paper selects the bank internal fund transfer pricing mechanism as the starting point for the application of XY Agricultural Commercial Bank,and conducts in-depth research on the transfer pricing mechanism of XY Agricultural Commercial Bank to promote the development of the banking industry.The first chapter of this paper introduces the research on interest rate marketization and internal fund transfer pricing,and explains the background of XY Rural Commercial Bank's implementation of internal fund transfer pricing.The second section mainly introduces the definition of relevant concepts of internal fund transfer pricing,and explains the basic work,construction and implementation of bank internal fund transfer pricing.The third chapter,through the introduction of XY Agricultural Bank of China related background introduction,mainly includes the basic overview,organizational structure and business development.Therefore,it further illustrates the necessity of applying the internal fund transfer pricing mechanism,and further analyzes from four aspects: interest rate marketization,external competition pressure,full fund management mode and performance appraisal.In the fourth chapter,this paper introduces XY Agricultural Commercial Bank as a case.Firstly,it builds the pricing foundation from the internal capital transfer pricing infrastructure,and fully guarantees the implementation of the internal fund transfer pricing mechanism.Then,the term matching method,the repricing method and the specified interest rate method are used to transfer pricing of different products,which makes the pricing mechanism more reasonable.Then,through the formulation of refined budget management,the interest rate risk is controlled by thespread spread,and the internal fund transfer pricing is incorporated into the performance management system,so that the internal fund transfer pricing is effectively implemented in the operation and management.Finally,the internal fund transfer pricing implementation effect is evaluated,and the financial status and operating status are compared before and after the internal fund transfer pricing is implemented,and the implementation effect is better evaluated.The fifth chapter summarizes the implementation of the internal fund transfer pricing mechanism,and explains the experience of internal fund transfer pricing on the one hand,so as to better use it.On the other hand,it raises relevant key concerns,analyzes the rationality of pricing and the adverse effects caused by the incompleteness of product profit,so as to better avoid the adverse effects.Finally,through the application of the internal fund transfer pricing mechanism of XY Agricultural Commercial Bank,this paper summarizes the experience and related precautions of XY Rural Commercial Bank's application of internal fund transfer pricing.Through research,we can see that the internal fund transfer pricing mechanism has a powerful effect in optimizing performance appraisal,interest rate risk management and making fine budget management.While paying attention to the application of internal fund transfer pricing mechanism,we should pay more attention to the rationality of pricing and the incompleteness of product profit,so that the internal fund transfer pricing mechanism can be better applied.