With　interest　rate　marketization,　scientifically　establishing　the　internal　FTP　system　is　highly　important　for　commercial　banks　to　improve　their　governance.　Considering　that　finance　market　in　China　is　poorly　developed　and　that　the　internal　management　level　in　commercial　banks　is　comparatively　low,　we　adopt　single-pool　average　cost　method　on　the　basis　of　the　market　interest　rate　type.　With　this　method,　we　design　the　internal　FTP　system　of　commercial　banks,　which　especially　considers　the　impact　of　interest　rate　marketization　on　performance　of　commercial　banks,　the　external　market　condition,　and.　business　strategy　orientation.　The　research　results　are　significant　for　future　research,　and　helpful　for　the　commercial　banks　managers　to　improve　management　level.