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随着我国金融体系的快速发展,各大商业银行普遍引入内部资金转移定价加强经营管理。内部资金转移定价是一种集合产品定价、绩效考核、风险管理、资产负债配置等职能的管理工具,对商业银行管理效率和效益的提升具有积极作用。财务公司作为非银行金融机构,与商业银行的经营模式具有一定的相似性,近年来,财务公司也在不断探索引入内部资金转移定价的必要性和可行性。本文在商业银行内部资金转移定价体系的框架下,探讨财务公司引入内部资金转移定价的意义以及在财务公司的应用思考,并对财务公司引入这一管理工具提供建议。
With the rapid development of China’s financial system, major commercial banks generally introduce internal funds transfer pricing to strengthen their operation and management. Internal transfer of funds pricing is a collection of product pricing, performance appraisal, risk management, asset liability management and other functions of the management tools, management of commercial banks to enhance the efficiency and effectiveness have a positive effect. As a non-bank financial institution, financial corporations have certain similarities with the business models of commercial banks. In recent years, financial companies are also constantly exploring the necessity and feasibility of introducing internal fund transfer pricing. This paper explores the significance of financial companies in introducing internal fund transfer pricing and the application of financial companies in the framework of internal financial transfer pricing system of commercial banks, and gives advice to financial companies in introducing this management tool.