民生银行长春分行内部资金转移定价体系的构建与管理
摘要
我国金融领域的逐步对外开放使得国内银行业的竞争越来越激烈,如何全面、有效地提高银行的管理水平和风险控制能力成为各家商业银行开始关心的课题。内部资金转移定价体系(FTPS)作为国外先进银行的产物,开始被国内各大商业银行引进并运用于日常业务经营中。随着银行业的不断发展,FTPS逐渐体现出其在资金管理、绩效考核、统筹全行经营等方面的优势。国内银行业对此体系作用的认识逐步加深,各行开始探索一套适合自己发展的体系模式。
目前来说,国内研究资金管理的论文不少,但很少有对FTPS作系统的介绍与分析。大部分学者只是通过对国外银行的经验对此体系做基本原理的讲解与说明并未涉及国内具体的银行与案例,缺少实际的数据支撑。本文以民生银行长春分行的FTPS为切入点,通过对民生银行的内部资金转移定价体系的深入研究旨在介绍体系的原理、分析其模型、探讨其功能并对体系的局限性作出说明。通过此论文,为尚未建立FTPS的或还在探索此体系的银行提供一些理论基础与实践经验。
本文的主要内容共分为四章:
第一章包括前言和对体系的基本介绍。基本介绍中讲到民生银行长春分行目前FTPS运行的情况。
第二章介绍了FTPS的功能与实际用途。解释了体系是如何在管理机构、绩效考核与协调全行发展战略中发挥作用。
第三章则具体到FTPS的构建原理和数据模型。本章作为全文的重点详细说明了FTPS的构建原则与原理,随后在此基础上如何构建FTPS介绍了国内的一般方法和民生银行采用的方法。
第四章作为结尾分析商业银行构建FTPS可能会遇到的一些困难,亦是在民生银行经验基础上介绍处理这些问题的方法。
本文的主要特点是各章节都以民生银行为主要案例和理论基础,所有的数据都经民生银行内部实践、证实过,具备一定的说服力和参考价值。
The gradual opening up of China's financial field causing domestic banking industry increasingly fierce competition, how to fully and effectively increase the bank's management and risk control as various commercial Yinxingkaishi topic of science. Internal funds transfer pricing system (FTPS) as the product of advanced foreign banks, major domestic commercial banks began to be introduced and applied to daily business operations. With the continuous development of the banking industry, FTPS gradually reflected in fund management, performance appraisal, the Bank co-ordinate operations, and other areas. The role of this system in the domestic banking sector more aware of the line began to explore the development of a suitable system model.
At present, the domestic fund management research papers a lot, but few of the FTPS for systematic introduction and analysis. Most scholars only through the experience of foreign banks to do the basic tenets of this system and the note did not explain specific banking and related domestic cases, the lack of actual data support. In this paper, Changchun Branch of Minsheng Bank FTPS as an entry point, through the Minsheng Bank's internal funds transfer pricing system is to introduce the system in-depth study of the principles of the model to explore the limits of their capabilities and system explanations. Through this paper, FTPS, or yet to be established for the exploration of this system, banks also provide some theoretical basis and practical experience.
The main content of this article is divided into four chapters:
Introduction and first chapter includes a basic introduction to the system. Basic introduction to Changchun Branch of Minsheng Bank mentioned in the current situation of running FTPS.
The second chapter describes the function and practical use FTPS. Explains how the system is in administration, performance evaluation and coordination of the Bank to play a role in development strategies.
Chapter III is specific to the construction principle FTPS and data model. The focus of this chapter as a full detailed description of the principles and principles of construction FTPS, and then how to build on this basis FTPS describes the general method and the livelihood of the domestic banking approach.
Chapter IV construct commercial banks as at the end of FTPS may encounter some difficulties, is based on the experience in the Minsheng Bank introduces to deal with these problems.
The main feature of this chapter are to the Minsheng Bank and the theoretical basis for the main case, all data within the practice by the Minsheng Bank, has been confirmed, with some convincing and useful.
目前来说,国内研究资金管理的论文不少,但很少有对FTPS作系统的介绍与分析。大部分学者只是通过对国外银行的经验对此体系做基本原理的讲解与说明并未涉及国内具体的银行与案例,缺少实际的数据支撑。本文以民生银行长春分行的FTPS为切入点,通过对民生银行的内部资金转移定价体系的深入研究旨在介绍体系的原理、分析其模型、探讨其功能并对体系的局限性作出说明。通过此论文,为尚未建立FTPS的或还在探索此体系的银行提供一些理论基础与实践经验。
本文的主要内容共分为四章:
第一章包括前言和对体系的基本介绍。基本介绍中讲到民生银行长春分行目前FTPS运行的情况。
第二章介绍了FTPS的功能与实际用途。解释了体系是如何在管理机构、绩效考核与协调全行发展战略中发挥作用。
第三章则具体到FTPS的构建原理和数据模型。本章作为全文的重点详细说明了FTPS的构建原则与原理,随后在此基础上如何构建FTPS介绍了国内的一般方法和民生银行采用的方法。
第四章作为结尾分析商业银行构建FTPS可能会遇到的一些困难,亦是在民生银行经验基础上介绍处理这些问题的方法。
本文的主要特点是各章节都以民生银行为主要案例和理论基础,所有的数据都经民生银行内部实践、证实过,具备一定的说服力和参考价值。
The gradual opening up of China's financial field causing domestic banking industry increasingly fierce competition, how to fully and effectively increase the bank's management and risk control as various commercial Yinxingkaishi topic of science. Internal funds transfer pricing system (FTPS) as the product of advanced foreign banks, major domestic commercial banks began to be introduced and applied to daily business operations. With the continuous development of the banking industry, FTPS gradually reflected in fund management, performance appraisal, the Bank co-ordinate operations, and other areas. The role of this system in the domestic banking sector more aware of the line began to explore the development of a suitable system model.
At present, the domestic fund management research papers a lot, but few of the FTPS for systematic introduction and analysis. Most scholars only through the experience of foreign banks to do the basic tenets of this system and the note did not explain specific banking and related domestic cases, the lack of actual data support. In this paper, Changchun Branch of Minsheng Bank FTPS as an entry point, through the Minsheng Bank's internal funds transfer pricing system is to introduce the system in-depth study of the principles of the model to explore the limits of their capabilities and system explanations. Through this paper, FTPS, or yet to be established for the exploration of this system, banks also provide some theoretical basis and practical experience.
The main content of this article is divided into four chapters:
Introduction and first chapter includes a basic introduction to the system. Basic introduction to Changchun Branch of Minsheng Bank mentioned in the current situation of running FTPS.
The second chapter describes the function and practical use FTPS. Explains how the system is in administration, performance evaluation and coordination of the Bank to play a role in development strategies.
Chapter III is specific to the construction principle FTPS and data model. The focus of this chapter as a full detailed description of the principles and principles of construction FTPS, and then how to build on this basis FTPS describes the general method and the livelihood of the domestic banking approach.
Chapter IV construct commercial banks as at the end of FTPS may encounter some difficulties, is based on the experience in the Minsheng Bank introduces to deal with these problems.
The main feature of this chapter are to the Minsheng Bank and the theoretical basis for the main case, all data within the practice by the Minsheng Bank, has been confirmed, with some convincing and useful.
引文
1、舒新国、顾万寿、童芷苓、郑榕,《西方银行管理会计》,企业管理出版社,1999.
2、陈林龙、王勇,《现代西方商业银行核心业务管理》,中国金融出版社,2001.
3、巴曙松,《巴塞尔新资本协议研究》,中国金融出版社,2003.
4、娄祖勤,《商业银行资产负债比例管理与资产风险管理》,西南财经大学出版社,1998.
5、约翰.马歇尔[美],《金融工程》,清华大学出版社,2003.
6、戴国强,《我国商业银行利率风险管理研究》,上海财经大学出社,2005.
7、黄达,《金融学》,中国人民大学出版社,2003.
8、陆岷峰,《商业银行产品定价》,中国人民大学出版社,2005.
9、徐建忠,《西方银行财务定价》,企业管理出版社,2003.
10、刘一圣,《中国利率市场化改革论纲》,北京大学出版社,2002.
11、唐旭,《利率风险的控制与管理》,经济科学出版社,1999.
12、彭茂吾,《西方银行资本管理》,企业管理出版社,2003.
1、周雪平,《对城市商业银行内部资金转移定价模型构建的探讨》,重庆工商大学学报(西部经济论坛),2005.1.
2、肖德庄,《完善商业银行内部资金计价机制的探讨》,《福建金融》,2005.1.
3、丁友刚、毛付根、陈工孟,《管理会计在我国商业银行的发展与应用》,《财务与会计》,2002.5.
4、张文武,《商业银行内部代理计价问题探讨》,《金融会计》,2003.3.
5、刘纲领,《内部转移价格在商业银行中的应用》,《金融会计》,2004.4.
6、张青,《国有商业银行辖内联行利率功效分析》,《金融会计》,2004.4.
7、杨华书,《国有商业银行实施资产负债比例管理的难点及对策》,《四川大学学报》(哲学社会科学版),2004.1
8、林桂瑜,《经济资本在我国银行资产管理中运用》,《新金融》,2009.3.
2、陈林龙、王勇,《现代西方商业银行核心业务管理》,中国金融出版社,2001.
3、巴曙松,《巴塞尔新资本协议研究》,中国金融出版社,2003.
4、娄祖勤,《商业银行资产负债比例管理与资产风险管理》,西南财经大学出版社,1998.
5、约翰.马歇尔[美],《金融工程》,清华大学出版社,2003.
6、戴国强,《我国商业银行利率风险管理研究》,上海财经大学出社,2005.
7、黄达,《金融学》,中国人民大学出版社,2003.
8、陆岷峰,《商业银行产品定价》,中国人民大学出版社,2005.
9、徐建忠,《西方银行财务定价》,企业管理出版社,2003.
10、刘一圣,《中国利率市场化改革论纲》,北京大学出版社,2002.
11、唐旭,《利率风险的控制与管理》,经济科学出版社,1999.
12、彭茂吾,《西方银行资本管理》,企业管理出版社,2003.
1、周雪平,《对城市商业银行内部资金转移定价模型构建的探讨》,重庆工商大学学报(西部经济论坛),2005.1.
2、肖德庄,《完善商业银行内部资金计价机制的探讨》,《福建金融》,2005.1.
3、丁友刚、毛付根、陈工孟,《管理会计在我国商业银行的发展与应用》,《财务与会计》,2002.5.
4、张文武,《商业银行内部代理计价问题探讨》,《金融会计》,2003.3.
5、刘纲领,《内部转移价格在商业银行中的应用》,《金融会计》,2004.4.
6、张青,《国有商业银行辖内联行利率功效分析》,《金融会计》,2004.4.
7、杨华书,《国有商业银行实施资产负债比例管理的难点及对策》,《四川大学学报》(哲学社会科学版),2004.1
8、林桂瑜,《经济资本在我国银行资产管理中运用》,《新金融》,2009.3.