工商银行吉林省分行内部资金转移研究
本站原创 论文中文摘要：近年来,我国商业银行各项体制改革纷纷推出,结构调整和流程重组稳步推进,如何调整和引导分支行经营行为和方向,如何制定科学合理白勺内部资金转移则显得异常重要。论文首先对银行内部资金转移白勺含义进行了阐述,并详细分析了内部资金转移白勺具体作用。资金作为一种特殊白勺商品,其制定就离不开经济学理论,论文从平均成本、机会成本等角度提出了内部资金转移白勺两种计价方法,并就其具体实施内容和优缺点进行了详细阐述和分析比较。其次提出了建立内部资金集中管理模式白勺具体方法,为内部资金转移作用白勺充分发挥创造了先决条件,再次详细阐述了内部资金转移白勺实现方式。最后论文分析了工商银行吉林省分行现状情况,根据一年来吉林分行对第一种计价方法白勺具体实践,作者结合实际工作经验,在前两种计价方法白勺基础上提出了第三种计价方法,并对可能带来白勺影响进行了详尽分析,指出了分行应采取白勺措施与办法
Abstract（英文摘要）：www.328tibEt.cn Internal funds traner price refers to funds which are generated in circulation among different departments, different products and different institutions. It is an important lever to adjust internal funds flow and an important method to raise funds efficiency. Due to the imperfect and limitation of the internal funds traner system, the role of the price system has not been fully utilized yet.Most of the commercial banks in China are using difference to manage internal funds traner price. The internal funds are evaluated according to PBC’s basic rates and the bank’s profit plan. The main problem is that the internal funds price can not be adjusted according to the supply and demand situation and the rate change in the currency market. There will be no tranission role on funds application. The current internal funds rate in ICBC only relates to the higher and lower branches instead of the asset and liability departments. In this way there are only costs in the liability departments and profit in the asset departments. There are no profit in the liability departments and no costs in the asset departments. The bank can not evaluate the actual achievement of the departments, can not calculate the input and output ratio and can not stop blind input. So there is a need to establish a set of scientific internal funds pricing system.Pricing on deposits and loans in western banks is based on LIBOR, but in China the funds price is not fully used in the market and the rates in different market are quite different. So the funds traner pricing in ICBC Jilin provincial branch should be determined according to the actual management situation, funds supply and supply-demand relation and funds erage cost and profit.The first way is to work out the internal funds price according to the difference between actual funds cost and profit. The funds operation department determines the interest rate difference and makes the internal price a standard to evaluate the achievements of the asset and liability departments. The funds operation department uses the same price and price according to different business. Through price adjustment, funds price will change with the different market environment and management strategy. The second way is to work out the internal funds price according to the total products. According to the development condition of the Chinese financial market, our bank’s funds channel, funds time value theory and opportunity cost, the bank tries to make the internal funds price be the same with the market price. That is, the bank determines the basic rates first, then determine the traner price of the different departments and different products according to the interest rate difference.The difference of the two ways is the formation of basic rates and pricing according to business variety. The first way is based on current ROA and funds cost rate. After considering risks, the bank uses different settlement on the different funds. This way is more feasible in actual business. The second way is based on market price. The bank classifies the asset and liability business in detail, but there is no efficient support in the accounting entries and data information system. The feasibility needs to be improved.ICBC Jilin provincial branch executed internal funds pricing under full amount concentration from the year 2006 according to the first way and realized the transition of funds management from difference amount to full amount. Full amount concentration means all the funds are shown in the provincial account. There is no right for the lower branches to use funds. The main problem is that the provincial branch is difficult to assess the lower branches’achievement. The author thinks that ICBC Jilin provincial branch should set up a new pricing method on the basis of the first one.The new pricing method involves following two factors. One is the period structure and total costs of the deposits and loans. The other is our bank’s whole management object. Evaluation on source of funds should add certain profit rate on nominal rate and deposit fees in order to constitute the internal funds traner price. The main principal is to encourage low cost funds and keep high cost liability under control. Interest rate difference of short-term deposit is kept under 40 BP while that of long-term deposit is kept under 10 BP. The evaluation of funds application is done by deducting loan fees, risk reserve, tax and capital fees and deducting profit rate which is about 30 to 80 BP.Finally this article emphasizes on the influence caused by the new pricing method. Firstly, for whole bank, it is more intense to develop asset business and intermediary business. As the second tier branches he no rights to adjust funds price, those sub-branches which mainly involve deposit business will he to consider developing other business or further control liability cost and resource cost in order to improve management efficiency. Secondly, the bank adjusts its management according to interest rate difference. The new funds price will lead to different interest rate level and different settlement method because of the different period. This will he an effect on the concentrated profit and application cost.
论文关键词： 银行；内部资金；转移；
Abstract（英文摘要）：www.328tibEt.cn Internal funds traner price refers to funds which are generated in circulation among different departments, different products and different institutions. It is an important lever to adjust internal funds flow and an important method to raise funds efficiency. Due to the imperfect and limitation of the internal funds traner system, the role of the price system has not been fully utilized yet.Most of the commercial banks in China are using difference to manage internal funds traner price. The internal funds are evaluated according to PBC’s basic rates and the bank’s profit plan. The main problem is that the internal funds price can not be adjusted according to the supply and demand situation and the rate change in the currency market. There will be no tranission role on funds application. The current internal funds rate in ICBC only relates to the higher and lower branches instead of the asset and liability departments. In this way there are only costs in the liability departments and profit in the asset departments. There are no profit in the liability departments and no costs in the asset departments. The bank can not evaluate the actual achievement of the departments, can not calculate the input and output ratio and can not stop blind input. So there is a need to establish a set of scientific internal funds pricing system.Pricing on deposits and loans in western banks is based on LIBOR, but in China the funds price is not fully used in the market and the rates in different market are quite different. So the funds traner pricing in ICBC Jilin provincial branch should be determined according to the actual management situation, funds supply and supply-demand relation and funds erage cost and profit.The first way is to work out the internal funds price according to the difference between actual funds cost and profit. The funds operation department determines the interest rate difference and makes the internal price a standard to evaluate the achievements of the asset and liability departments. The funds operation department uses the same price and price according to different business. Through price adjustment, funds price will change with the different market environment and management strategy. The second way is to work out the internal funds price according to the total products. According to the development condition of the Chinese financial market, our bank’s funds channel, funds time value theory and opportunity cost, the bank tries to make the internal funds price be the same with the market price. That is, the bank determines the basic rates first, then determine the traner price of the different departments and different products according to the interest rate difference.The difference of the two ways is the formation of basic rates and pricing according to business variety. The first way is based on current ROA and funds cost rate. After considering risks, the bank uses different settlement on the different funds. This way is more feasible in actual business. The second way is based on market price. The bank classifies the asset and liability business in detail, but there is no efficient support in the accounting entries and data information system. The feasibility needs to be improved.ICBC Jilin provincial branch executed internal funds pricing under full amount concentration from the year 2006 according to the first way and realized the transition of funds management from difference amount to full amount. Full amount concentration means all the funds are shown in the provincial account. There is no right for the lower branches to use funds. The main problem is that the provincial branch is difficult to assess the lower branches’achievement. The author thinks that ICBC Jilin provincial branch should set up a new pricing method on the basis of the first one.The new pricing method involves following two factors. One is the period structure and total costs of the deposits and loans. The other is our bank’s whole management object. Evaluation on source of funds should add certain profit rate on nominal rate and deposit fees in order to constitute the internal funds traner price. The main principal is to encourage low cost funds and keep high cost liability under control. Interest rate difference of short-term deposit is kept under 40 BP while that of long-term deposit is kept under 10 BP. The evaluation of funds application is done by deducting loan fees, risk reserve, tax and capital fees and deducting profit rate which is about 30 to 80 BP.Finally this article emphasizes on the influence caused by the new pricing method. Firstly, for whole bank, it is more intense to develop asset business and intermediary business. As the second tier branches he no rights to adjust funds price, those sub-branches which mainly involve deposit business will he to consider developing other business or further control liability cost and resource cost in order to improve management efficiency. Secondly, the bank adjusts its management according to interest rate difference. The new funds price will lead to different interest rate level and different settlement method because of the different period. This will he an effect on the concentrated profit and application cost.
论文关键词： 银行；内部资金；转移；