内部资金转移价格在国内商业银行的应用研究

内部资金转移价格在商业银行中的作用是多重的，与商业银行的定价目标、市场风险管理目标以及收益目标息息相关，内部资金转移定价的方法也有很多。中国的商业银行在引入该管理工具时需要结合本银行阶段目标合理选择最切合实际的方法。受制于金融市场、组织架构、激励机制等影响因素，中国的商业银行在FTP运用上整体较落后，但已经具备实施较先进FTP的紧迫性和可行性。商业银行应逐步建立并理顺内部定价机制，提高定价能力，缩短内部转移价格因市场调整而进行决策的周期，加强价格信息披露，进一步强化会计系统中的利率管理功能。

Application of Internal Fund Transferring Price to Domestic Commercial Banks

As a multi-purpose instrument, internal fund transferring price is closely related with price target, market risk manage-ment target and profit target of commercial banks. There are various pricing approaches. When introducing such management instru-ment, Chinese commercial banks should choose an approach that can best meet their goal of current stage. Restricted by financial market, organizational structure and incentive mechanism, Chinese commercial banks, as a whole, lag behind in FTP adoption. Now it is urgent and feasible for them to adopt advanced FTP. Commercial banks should gradually put in place an orderly internal pricing regime, enhance pricing power, shorten the decision-making cycle of internal transferring price due to market change, strengthen price information disclosure and improve rate management function in accounting system.