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商业银行FTP(内部资金转移定价)是指,内部资金中心与业务经营单位按照一定规则全额有偿转移资金,达到核算业务资金成本或收益目的的一种内部经营管理模式。随着我国利率市场化不断的发展,商业银行的竞争愈加激烈,金融衍生品更加丰富,银行传统的上存下借的单一业务已经不能满足日益复杂的银行业务需求。在利率市场化的大环境下,中小商业银行面临着巨大的挑战与隐形的经济危机。完善的资金定价机制可以科学地衡量银行的盈利水平,引导银行盈利模式转变。商业银行实行FTP(内部资金转移定价)机制是解决这一问题的良策。
Commercial Bank FTP (Internal Funds Transfer Pricing) refers to an internal operation and management mode in which internal funds centers and business units pay in full and transfer funds according to certain rules to achieve the purpose of accounting for the cost of capital or revenue. With the constant development of marketization of interest rates in our country, the competition of commercial banks is fiercer and the financial derivatives are richer. The traditional banking business can not meet the needs of increasingly complicated banking business. In the context of the marketization of interest rates, small and medium-sized commercial banks are facing huge challenges and invisible economic crises. A sound financial pricing mechanism can scientifically measure the profitability of banks and guide the bank’s profitability model. The implementation of FTP (Internal Funds Transfer Pricing) mechanism by commercial banks is a good solution to this problem.