The Contractor Bank's Internal Funds Transfer Pricing Study

Fund Transporting Price is a kind of Internal management model in which bank treasurer and business unit transfer funds to the full according to certain rules, to achieve capital accounting business cost or profit objective. In the management model of the system of FTP, the bank treasurer and business unit transfer the full funds in according to certain rules, when the unit extend a loan, means using the bank internal fund, need to pay for the fund cost, when the unit attract deposit, means providing the bank internal fund, can obtain interest. In the FTP management system of the modern bank, most bank choose to set a treasurer department, who is charged with Calculation and evaluation of each business unit cost of capital and capital gains.Banks implementing the FTP pricing management is a kind of change in essence in the funds management mode of the bank, it is also the important basis to realize the modernization of the comprehensive management of assets and liabilities. In practice, many domestic banks FTP merely provides a valuation figure. Although in the form of the realization of the FTP, but because there is no clear corresponding principles and policies, the banks can not really benefit from the internal funds transfer pricing. A scientific and effective FTP system is to establish clear the FTP definition, objectives, basic principles, methods, organization, process, based on this situation, one of the important contents of effective FTP system is to establish a sound internal funds transfer pricing management framework. The management framework will be formed by discussing the basic principles and basic methods of FTP pricing, fully solicit the business department, operation department, finance department and other opinions, on the basis of the strengthening understanding and coordination between departments. Finally, the basic principles and methods will be passed by the high-level committee deliberations, to determine the way down by the policy, to convey to all relevant personnel through the written documents, and maintain the basic stability.Based on the domestic and foreign commercial banks internal funds transfer pricing theory, the article set the Baoshang Bank internal funds management as the object, studies on internal funds transfer pricing, and explains the pricing system in detail, which provides a reference for domestic commercial banks to explore the suitable pricing model with Chinese characteristics, in the purpose of Promoting the domestic commercial banks faster, better use of internal funds transfer pricing, to enhance the competitiveness of domestic commercial banks.