本研究主要在探討內部資金移轉訂價制度的演進過程，探究各國銀行業導入內部資金移轉訂價制度之歷程，並透過比較分析各銀行在內部資金移轉定價制度之執行狀況，進一步探討對業務單位業務行為、商品定價與銀行經營績效之影響。 本研究以回顧各種內部資金移轉訂價制度之文獻，以及透過訪談國內銀行同業及法說會公布資訊，比較分析不同銀行在內部資金移轉定價制度之執行差異。依據前項分析結果，提出及建議銀行內部資金移轉定價制度之設計與落實。

由於銀行業係間接金融市場中之主要資金仲介機構，在最完美之境界下，全行所吸收之存款，於扣除準備後均能貸放出去；亦即在資本適足性無虞之下，最理想的存放比率，應該是一減準備率。但由於銀行各地區分行的經濟背景及經營環境不同，資金在供需上產生顯著差異，營業單位的資金來源與用途很難達到完成平衡。因此必須藉由銀行內部資金轉撥計價使資金進行適當之配置，以避免發生資金缺口失控，產生流動性風險。 此外，由於銀行組織結構龐大，除了總行有各部、室及處外，在各地尚有分行，為使銀行整體目標能順利達成，必須透過分權制度之實施才能夠達成；亦即銀行決策首長以銀行整體目標為依歸，分別訂定總行各部、室、處，以及各地分行之個別目標後，透過總行各部、室、處，以及各地分行個別目標之達成，以促使銀行整體目標之實現；而為使各單位之個別目標均能貫徹執行以確保分權制度之機制能成功，個別目標之訂定及達成必須與績效之考評及獎賞相聯結。因此，銀行內部如何設計或採行一套允當之資金轉撥計價制度，既能指導全行資金作適當之配置，且能產生足夠之誘因以提高績效，促使各單位戮力以赴以達成銀行整體之目標，一直是銀行決策首長或資產負債管理單位亟欲探討之議題。而本研究之動機即企圖透過一種有系統之方式，針對銀行在不同之內部資金轉撥計價制度下，採用各種資金轉撥計價對各單位績效之影響作一通盤之探討。 關鍵字：銀行、內部資金、轉撥計價、績效 / For the reason that banking industry is the indirectly connected main funds’agent institutions within the financial market, under the most perfect circumstances, deposits absorbed by all of the banks after deducting the reserve can be loaned out. When there are opportune and sufficient capital adequacy, under no predictions, the most ideal loan/deposit ratio should be one minus reserved rate. However, since the economic backgrounds and management environments are different in banks of various regional branches producing obvious differences in supplies and demands of funds, it is hard to completely balance out sources and uses of funds in the operating units. Thus, banks’ internal funds transfer pricing must be disposed properly to avoid occurrence of uncontrollable fund gap producing floating risks. Furthermore, due to bank’s enormous organizational structure, other than headquarter, various sections, chambers and departments, there are branches everywhere. In order to smoothly achieve the overall goal of the bank, power distribution implementation must be penetrated. In another word, bank policy maker will be the basis for the bank’s overall goal. Separately, after the headquarter, various sections, chambers, departments and branches make their individual goals, through headquarter, various sections, chambers, departments and branches’achievement in their individual goals, will urge the realization of the bank’s overall goal. In order for each unit’s individual goal to be carried out and be executed to enable the success of the mechanism of power distribution system, the setting and accomplishment of each individual goal must be connected with the examination, critique and reward of the achievements. Thus, how the internal bank division design or select a set of funds transfer pricing system to instruct the appropriate disposition of the entire bank’s funds while producing adequate inducement to raise high achievement to stimulate each unit to try their best in achieving the bank’s overall goal, has been the bank policy maker or asset-liability management department’s ardent subject of discussion. The motive of this research is through a systematic method, aiming at banks under different internal funds transfer pricing system, to make an all-round discussion on the influences the selection of various funds transfer pricing system has on various unit achievements. Key words：Bank; Internal Fund; Transfer Pricing; Performance