内部转移定价在商业银行风险集中管理中的运用

内部资金转移定价作为一种新的经营管理模式越来越受到商业银行的重视,其核心功能在于剥离利率风险,实现科学的绩效管理,并在优化资源配置与引导产品定价中发挥作用。本文通过示例分析内部资金转移定价的机理及其在商业银行风险集中管理中的运用,在阐述内部资金转移定价对中国银行业影响基础上,探讨中国商业银行在构建内部资金转移定价体系、实现粗放式规模管理向精细化价格管理飞跃的理论和实务问题。

Implementation of IFTP in Enterprise-Wide Risk Management of Commercial Banking

Internal funds transfer pricing(IFTP),a new managing method,has aroused much attention of commercial banks.The fundamental function of it is that it renders banks immune to interest rate risks,helps them achieve scientific performance management,plays a positive role in optimal allocation of resources and gives reasonable guidance to funds pricing.This paper takes some examples to show how the IFTP helps handle risks in commercial banking management.Based on the analysis of IFTP impact on China’s banking industry,the theory and practical difficulties of the IFTP are discussed,such as how to build IFTP system and how to achieve the transition from extensive scale management to refined pricing management.