Gansu Province Rural Credit Cooperatives Internal Funds Transfer Pricing Research

Since the reform and open policy, our country economy has made rapid development,economic growth at double-digit rates in the miracle of the world economic development. In the continuous development of China economy at the same time, the manager of the China health reform is in constant evolution and deepening, the reform in the financial sector, financial liberalization,marketization.Countries gradually reduce the intervention in financial markets, finan cial enterprises to become the real market main body. Also cancel the lending rates by the people’s bank of upper and lower limits, to deposit interest rates gradually enlarge the interest rate floating range. Financial market and interest rate marketization to solve an important problem is the interes t rate pricing problem. Bank of internal transfer pricing problem relates to the use efficiency of fun ds, risk control and Banks’ performance appraisal fairness, etc., reasonable internal transfer price i s vital for the development of the bank.Based on this, we take the credit association, gansu provinc e as an example, analyzes the gansu credit association’s internal funds usage, existing problems. T his paper combed the domestic and foreign about the internal funds transfer pricing models and pri cing method, the research of scholars has carried on the literature review, we summarized the furth er internal funds transfer pricing method, including single pool, pool method, as well as capital ma tching method, and analyzes the three method of advantages and disadvantages. In gansu province are summarized on the basis of rural credit cooperatives internal funds transfer pricing, credit asso ciation, gansu province internal capital transfer pricing method is not conducive to the optimizatio n of configuration, is not conducive to establish scientific performance appraisal system, and not c onducive to centralized management of the risk, etc. On this basis, we put forward the internal fun ds transfer pricing methods in line with the credit association, gansu province.