国内商业银行内部资金转移计价应用现状及启示

内部资金转移计价(FTP)是商业银行实施内部管理的一项重要工具.国内的大型商业银行已在实践中逐步使用FTP,而一些中小银行尚处在探索或尝试建立的过程中.本文总结了当前国内FTP应用的核心功能,包括剥离利率风险、实施分条线考核、指导定价和优化资源配置、适应利率市场化发展需要等四点主要用途,并就FTP在计价对象、曲线构建、计价方法、转移价格、定价频率、计价工具、组织推进和考核实施等八个方面比较了国内应用的异同.最后提出关于FTP实施的五点建议.

The Application and Inspiration of Domestic Commercial Banks Internal Funds Transfer Pricing

Funds Transfer Pricing(FTP) is a kind of important tool for commercial banks' internal management.The large commercial banks in China has been using FTP gradually in practice,however,the same achievement has been limited from some small and medium banks.This paper summarized the core functions of FTP's applications including four important usages,and compared the differences and similarities with FTP's eight aspects.Five suggestions about the carrying out the FTP were given in the end.