Quản lý rủi ro tín dụng tại công ty cho thuê tài chính ngân hàng sài gòn thương tín

BO GIAO DUC VA DAO TAO TR MONG DAI HOC KINH TE TP HO CHI MINH HUYNH DANG HUONG GIANG QUAN LY RUI RO TIN DUNG TAI CONG TY CHO THUE TAI CHINH NGAN HANG SAI GON THUDNG TIN LUAN VAN THAC SI KINH TE TP HO CHI MINH — NAM 2012 BO GIAO DUC VA DAO TAO TRA’CING DAI HOC KINH TE TP HO CHI MINH HUYNH DANG HU CiNG GIANG QUAN LY RUI RO TIN DUNG TAI C©NG TY CHO THUE TAI CHINH NGAN HANG GON TH Lf ONG TIN Chuy én nganh: Kinh té Tai Chinh — Ngan hang Ma so: 69.31 12 LUAN VAN THAC SI KINH TE NGUCI I HUNG DAN KHOA HOC: PGS.TS TRUONG QUANG THONG TP Ho Chi Minh — Naiii 2012 SAI LCiI CAM DOAN Tfii xin cam doan: Ban luan v:in tot nghi(p Ta cong trinh nghién cilu thuc su cua c:i nhan, dune thuc hien trén cc st 1y thuyét, nghicn emu thuc tién va duoi su hiring dan khoa hoc cua PGS.TS Truong Quang Thong C:ie so 1i(:u vfi iihung ket qua lu"an van la ti ung thuc, cac gifii ph p dna xuat pliiit tir kinh right in va thuc tiéii, chua tung duac cfing b6 duoi bat ky hinh thilc n o trucrc trinh, b:to ve va cfing nhan bfii " Hoi dong d:1nh gia luan van tot nghi p Thac st kinh té"' Mot l6n nfia tot xin khang dinh ve en trung thuc cua loi cam doan tren Xin chan cam on PGM.TS Truong Quang Thong da tan tinh hu6ng dan va qu thdy cci khoa kinh te tai chinh - ngan hang, khoa sau dat hoc da truyén day nhiing kien thiic quy bau ti ong chuong trinh cao hoc va giilp dfi kinh ngh1(m cho luan van hoan ducic thuan lot Xin cain on Ban lanh dao Cong ty CTTC Ngan hang Sai Gon Thuong Tin cung cac ban dong nghiep da nhiet tin h trao doi, gop y va cung cap tu lieu Trang PHAN MO DAU Ly chon dé Hi Muc df ch nghicn emu Pham vi va doi tuong nghien cilu Phuong ph:ip nghién emu N(ii dung nghien chin Két cau cua luan van CHLfONG 1: TONG QUAN VE CHO THUE TAI CHINH 1.1 float dong cho thué tai chinh 1.I.I Khai niem CTTC 1.1.2 Cac dac diem cua mot giao dich CTTC 1.1.3 Cac chu the tham gia 1.I Bén cho thue: 1.1.3.2 Bén thue 1.1.3.3 Nha cung cap 1.1.3.4 Tai san cho thue 1.1.4 Cac phucriig thiic cho thue 1.1.4.1 Cho thue tar chinh bén 1.1.4.2 Mua va cho thue lai 10 1.1.4.3 Cho thue giap lung 10 1.1.4.4 Cho thué hcip tae 11 1.1.4.5 Cho thué tai chinh ben 11 1.2 Ph:in bi t giiia cho thué tai chinh va tin dung trung dai han rig:in hang 1.3 RGi re tin dung hoat d‹i rig cho thué Hi chinh I Khiii niem 12 1.3.1.I Kh iii niem rui ro 12 1.3.1.2 Khai iiiem rui ro tin dung hoat dong CTTC 12 1.3.2 Quan ly rui ro tin dung hoat d fi rig CTTC 13 1.3.2.1 Cac nguyen nhan d:in dén rtli ro tin dung ti‘ong hoat dong 14 CTTC 1.3.2.2 Tae d6ng cua rui ro tin dung hoat dong CTTC 1.3.2.3 Phong ngira va xii ly rui ro tin dung hoat d6ng CTTC 16 1.3.3 Kinh nghiem quan ly rui ro tin dung tai c:ie TCTD tai Malaysia 24 1.3.3.1 Nguyen tae dat cnac can bang-Proportionate stake 24 1.3.3.2 Nguyc:n tae ngang bang-pari passu 24 1.3.3.3 Nguyen tic Bao ve: — protection 25 1.3.3.4 Nguyen tae Kiem soat- Control 25 1.3.3.5 Nguyen tae Danh muc cho vay du rfing— well spread lending portfolio 1.3.3.6 Nguyen tae Loi dau tic:n - good first 25 1.3.3.7 Nguyen tae ky han Hi trn phii hpp - Aprropriate tenor of 25 financing 1.3.3.8 Nguyen tae phfin anh chinh sach quoc gia - Reflective of 26 national policy 27 KET LUAN CH LfONG CH LfO NG TH LFC TRANG HOAT DONG, RUI RO TIN DUNG TAI CONG TY CTTC SACOMBANK 2.1 Kh:ii qu:it vé th( triio’iig CTTC Viét Nani 25 1.1 Co sci phap ly cho sir hinh th 28 h hoat dong CTTC tai Viet Nam 1.2 So lunc cac mat hoat d6ng cua cfing ty CTTC tai Viet Nam 1.2.1 Huy dong von 29 1.2.2 Cho thue Hi chinh 30 1.2.3 Cho thue van hanh 30 1.2.4 Hoat dong dich vu 30 1.3 Thue trang cho thue tai chinh tai Viet Nam 1.3.1 Tinh hinh tang tracing du no va thi phan era cac cfing ty CTTC Viet Nam 32 1.3.2 Ket qu:i hoat dong kinh doanh cua c:ie cong ty CTTC 33 1.3.3 Tinh hinh no qu:i han cua cac cong ty CTTC Viet Nam 34 2.2 Thue trang hoat d(ng CTTC tai cong ty CTTC Sacombank 38 2.2 Gioi thieu chung ve Sacombank ( SBL) 3b 2.2.1.1 Qua trinh hinh v phat trien 3b 2.2.1.2 Co cau to chiic 39 2.2.2 dinh hinh hpat d 6rig tai SBL giai doan 2008 den 2011 41 2.2.2 I Tinh hinh ph:It trién du no CTTC 41 2.2.2.2 Cci edu du no SBL din 2011 42 2.2.2.3 Chat luong du ne CTT 46 2.2.2.4 Ket qufi hoat dong kinh doanh $acombank - SBL 46 2.2.3 Pharr tich thue trang rui ro tin dung tai cong ty CTTC Sacomban¶ 47 2.2.3 Rui ro co nguyén nh:in tu phla cfing ty C 47 2.2.3.2 Rui ro co nguyc:n nhan tit phia khach hang thué 62 2.2.3.3 Rui ro co dn tu yéu to ben iigoai KET LU A]N CH LfO NG 54 57 CH LfO NG 3: M O/ T SO GIAI PHAP QUAN LY RUI RO TIN DUNG TRONG HOAT DONG CTTC TAI CONG TY CTTC SACOMBANK 3.1Djnh huiing hoat dong ciia c‹ing ty CTTC SBL giai doan s:ip ttii 1.1 Co sci 58 58 1.2 Muc tieu 3.2 Mot sit gi:ii ph:ip cu thé rig:in ng ira r iii ro tin dung trung hoat din c r rC tai SBL 3.2.1 Co va qufin 1y i ui ro tf n dung 59 59 3.2.2 X y dung va thue tlii chinh sach quan ly rui to CTTC thich hop 60 3.2.2 Chinh 6G sach quan 1y rui ro ve danh muc cho thue 3.2.2.2 Chinh each Hi sudt va dieu kien cho thue 62 3.2.2.3 Chf nh sach ve tai san cho thue: 65 3.2.3 Hoan thic:n va tudn thu nghic:in quy trinh CTTC 66 3.2.3 Ve giai doan kiém tra hfi so, thong tin khach hang 67 3.2.3.2 Ve giai doan tham dinh tai san, phuong an thue va tra ne 69 3.2.3.3 VG giai doan quyet dinh cho thué 70 3.2.3.4 Ve giai doan qufin ly khach hang, quan 1y tai san va thu hfii np sau cho thue 70 3.2.3.5 Ve giai doan xii l y cac khoan net xdu 71 3.2.4 Trich lap quy du phong bit dap iii ro 72 3.2.5 Xd y dung va ho n thién thong kiem tra, kicm so:it nfii be› 73 3.2.6 Nang cao chat lucing ngufin nhan Inc 73 3.1 Mot sit kién ngh( mang tinh vi mo 75 I Hoan thien he thfing luat lién quan dén hoat dong CTTC 75 1.2 Quy dinh vé cac dinh ché tai chinh cu the ti-uc ng hpp bén thue vi pham hpp dcing CTTC KET LU A/ N CH LfO NG KET LUAN CHUNG 76 77 78 DANH MUC CAC KY HIEU, CH Lf VIET TAT Cho thue tai chinh Cfing ty CTTC: DN: NHNN: NHTM: SXKD: TSCD: TCTD: ACBL: ANZ — VTRACK: ALC I : ALC2: BLC1: BLC2: BLC: ICB: KEXIM: C0ng ty Cho thue tai chinh Doanh nghiep Ngan hang Nha nucic Ngiin hang Thuong mai San xuat kinh doanh Tai siin co dinh T8 chuc tf n dung Cfing ty CTTC Ng6n hang TMCP a Chau Cong ty CTTC ANZ Vtrack Cong ty CTTC Ng:in uang Nong nghiep & Phat trien Nong Thou ty CTTC Ngfin hang N6ng nghiep & Ph:it trie:n Ning Thon ty CTTC Ng6n hang Dau tir va Phat trien ty CTTC Ngdn hang Dfiu tu va Phfit trien ty CTTC Ngan hang Dau tu va Phat trifin Viet Nam ty CTTC Ngfin hang C4ng Thuong Viet Nam ty CTTC Kex.inn VILC: ty CTTC Quoc Te Viet nam VCB: ty CTTC Ngfin hang Ngoai thuong Vict Nam Chailease: SBL: Sacombank ty CTTC Chailease ty CTTC Ngfin hang Sai gon Throng Tin hang TMCP Sai Gon Thuong Tin DANH MUC CAC BANG BIEU Bfing 1.1: So siinh gifr cho thue: tai chinh va cho vay trung dai han B‹ing 2.1: Két qua hoat dong cac Cfing ty CTTC 31/12/201 Bang 2.2: Thong ke no quit han cac cfing ty CTTC trén thi trunng VN tu na' m 2008 déii thang nam 2011 Bang 2.3: Thong ke en cau du net theo chung loai tai san va ty Ie net qua han cua cac cong ty cho thue tai chinh tren thi truong thang 12 na' m 2G11 Bang 2.4: Du rip CTTC tai SBL qua cac nam Bang 2.5: Co cau du rim CTTC phan theo loai tai san Big 2.6: Cci cau du net CTTC phan theo khu vuc Bang 2.7: Pharr loai net SBL tu nam 2bt18 dén th:rug 12 nam 201 Bang 2.5: Két qua kinh doanh tir narn 2007 den nam 2011 Bang 2.9: Thong ké IQ du no thco chung loai tai san Bang 1: Khung diéu kien cho thue theo loai tai sin Bang 3.2: Khung dieu kien cho thue theo xép hang khach hang Bang 3.3: Bang gic i han Hi da ducic phép cho thué cua tung loai tai san d? qua sir dung DANH MUC CAC HINH VE, DO TH ! Hinh 1.1: Quy trinh CTTC ba bin Hinh 1: Do No CTTT tren toan thi tru rig ITtnh 2.2: Du rip CTTC den 31 /12/21111 cua c:ie Cty CTTC trén thi truong Viet Nam Hinh 2.3: Thi ph:in CTTC den 31/12/2d 11 cua cac Cty CTTC trén thi tracing Viet Nam Hinh 2.4: To chic bfi may hoat dong cua SBL Hinh 2.5: Cci cau du no CTTC phan theo nganh kinh doanh PHAN MO DAU LQ chon de tai Tai Viet Nam, hoat d6ng ngan hang va tin dung rig n hfing chiem inn thé va c:ic quy d’inh, ilinh ch é dieu hanh qu:in 1y deu tap trung x oay quanh hoat ding ngan hang Trong dfi, vfii linh vuc cho thué Hi chinh o Viet Nam ducc d iinh gIa kha mcri va he thong cac cong ty cho thue Hi chinh han chc: nen cfing t:ie quan 1y kieiri soat, dac biet la cfing I:ie quan 1y rui ro tab c:ie cong cho thue tai chinh chua duoc chit Trong boi canh tinh hinh kinh té nucic vfi thé gicii co nhiéu bat on, hoat dong tin dung tim an nhieu yeu to rtii ro Vfii nhirng ly tren da d‹an den viec phat sinh rui ro hoat dc›rig cho thue Hi chinh, ty Ie no qu:i han, no xdu cua cite cong ty Cho thue tai chinh tai Viet Nam tang cao giai doan gan day Cong ty Cho thue tai chinh Ngan hang Sai Gon Thuong Tin (SBL) vfii hcrn na' m hinh va phat trien, mac dii SBL thuoc nhfim cac cong ty co tj Ie net qua han thap, duoc danh gia la co chat lupng tin dung tot Tuy nhieu, voi boi canh khfi khan chung cua toan nganh va vcii tinh hinh kinh te bdt on hien nay, rui ro cho thue tai chinh lufin tim an va cong tae quan IQ rui ro can phai ducic chit trpng cao hon nfra, chinh vi vay tfii quyét dinh chon de Hi " Quan ly i-ui ro tin dung tai Cfing ty cho thué tai chinh Ng$n hang Sai Gon Thucing Tin“, dé gop phan dam b:to cho hoat d6ng cua cong ty cho thue tai chinh Sacombank duec phat tricn an toan — hi(u qua — bén vuig, doiig tho'i gop mot phan y kién nham uang cao hieu qua cong t:ie quan l i‘ui ro tai cac cfing ty cho thué tai chinh trén thi tru rig Vi(t Nam Muc tlich nghién emu Vcii cci hoi tiep can va tim hieu ro hoat dong CTTC tai Viet Nam nfii chung va tai Cong ty cho thue tai chinh Sacombank nfii rléng, toi mufin nhin nhan mot each ro nét ve nhfing rui ro va nguyén nh:in gfiy ia rui to tin dung tai cong ty cho thud Hi chinh Sacombank dé tu dfi dé i a mot so gi:ii phap cu the nham quan ly rui ro tin dung tai cong ty CTTC Sacombank Dong thoi nhfrng giai ph:ip de i a nghién edu cling la nh iing giai phap thiét thue de cac cong ty CTTC tic:n thi tracing hieu nghe C.Au, C nghe My, Nhat toi My, Nhfit la y 9o C.Au, C nghe C.Au, C My, thiéu la x 9c Nhat toi thic:u la z%/nam De gift chan khiich hang cii va thu hilt khach hang mii, de vua mci rong thi phan vua ph dn tan i ui ro can phai co su danh gi ii vfi phan loai khach hang mot each chinh xac dé lam can cu xdy dung va ap dung chinh sfich hu6rrg tcri tirng nhfim khfich hang ‘ nhun uu SBL da ap dung chuong trinh xép hang tfn dung not bo, nhien vai tro chuong trinh hien ch1 phuc vu cho cfing tire i a quyét dinh cho thud ma chua ap dung vao khung dieu kien cho thue Theo nhfing tiéu chuan va cach tinh di?m cua chu0ng li inh xep hang thi khach hang co hang tit I den 10 (tu tot den xau) cho thay mtic rui ro cua doanh nghiep ciing di theo xu huong vi vay SBL can thiét phai co su phan biet ve dieu kien cho thue doi vcii tiing mite d6 rui ro cua khach h ng, vi du cu the thco chuong trinh dang ap dung thi co thc phan mere db iui ro clla SBL nhom khach hang B:ing 3.2: Khung dieu kién cho thuc: theo xép hang khach hang Xép hang tin Ty Ie dat coc Ty Ie ky cupc dung Theo mile guy dinh tung thoi ky Hang — ( miic dfi rui ro thap) Hang — ( nine Cao hon so vfii ty Cao hnn so voi ty dfi rui trung binh) Ie: toi thieu Hang le toi thieu Hang Hi suat t6i thiéu — la x Wo — ) la y‘fo Cao hcin so ver Hang I — la z9o/nam Hang > ( mite Cao hon so voi ty Cao hon so vcii ty Cao hon so v i i-ui i‘o kh:i) Ie toi thieu Hang Ie Hi thiéu Hang Hi suat toi thieu — la (x+a)% — la (y+b)9o Hang — la (z+c)%/nam Ghi chfi: x, y, z, a, b, c la so duong Can cii vao mile dfi rui ro cua Hi s:in va mite dfi rui ro cua loai kh:ich h g, sé :ip dung khung diéu kien cao nhfit Viec ban hanh va tip dung khung diéu kien sé thay den cho r hu hcip v‹ii tung thcii ky 3.2.2.3 Chinh s:ich vé tai s:in cho thué Do dac thii cua hoat d fi ng cho thuc Hi chinh gan lien vfii Hi san thue dong thei tai sfin cho thué cling chinh la Hi sfin dann bao tracing hpp phai xii ly rui ro, vi vay can phai quy dinh ro hon ve: viec dinh gia tai san, tinh ph:ip ly xac d]nh ngufin gfic tai san, tinh ph:ip ly cua via:c dinh gia lai tai san, va chf nh sach ve tai st cho ‘ phhaaii xac nam san xu:It, doi vcii cfing nghe dau tu phai x:ie dinh ro nhting cong nghe nao sé khfing dune ho:ie han che d:iu tu + Tai s thue tfii chlnh phai co ngufi n goc ro rang dune chilng minh big gidy ‘c nucic ngoai) va nhfmg ho sn lién quan khac chiing minh dune nguon goc tai s:in nhu hfia dcrn hang hfia, Viec chiing minh ngufin ‘c tai san d ph:ip, han ché riii ro dau tu tai san co ngufin + De han che rui ro bao tai san SBL ddu tu la hop iang c daauu tu khung quy dinh gioi han t6i da d viac phép cho thue ké tit san xuat doi voi tirng nhfim tai st Co nhu v)y SBL sé quan IQ rui i o ve: in:it cong nghe dan tu, ch:it luong Hi san va gia ca Vi du quy dinh: B:ing 3.3: Bang gifii han toi da dune phcp cho thue cua timg loai Hi san da qua sfi dung Loai tai san Tho‘i gian sfi dung Hi da ke tu san xuat Phuong tien van chuyen Khfing qu:i nfim Thiét bi cc gicii Khfing quit 15 n:tin M:1y in offsct Khfing qufi 10 na' m M y moc thiét bi khac Khong qua nam Vic:c xay dung khung gioi han c:in ph:ii c:in cii vao chit luong cua timg loai Hi san, mite dfi gram gi:i cua tai sfin, tinh khoan va nhu can st dung trén thi ti ning ti ong tung thcii ky + Doi voi nhiing tai s mang tinh chuyen dung cao, tinh khoan thap, khfi kh:in cfing tae qufin 1y thi SBL ciing can quy dinh ro nhfing tai san thufic nhfim khong dune phép dau tu vi du nhu thong khuon mau, thong ong dan khi, dan nucic thiét ke rieng cho tung nha may nhting tai san thufic nhfim co mile dfi rui ro rat cao + Doi vcii nhung Hi s:in co toe thay doi cong nghe qu‹i nhanh, cong nghe gay o nhiém moi tracing, c6ng nghe khfing tic:t ki(m n:ing luong thi ciing c:in phai han ché dau tu Chi ddu tu nhiing cfing nghe hien dat, cfing nghj co tinh thong dung va dune sir dung rong r i, han che Hi da dau tu tai san c6ng nghe lac hau + Ngoai ra, de dau tu tai s:in co nguon goc ro rang, chat luong dam bao, gia ca hpp ly thi SBL can thiét phai ph:it trien v‹i tri m6i quan h( voi cac nha cung ung may moc thiét bi, phuong ti ii v:in chuyen Vice x:iy diing v tri moi quan h( v‹ii cac nha cung ifng sé giiip cho SBL co dvoc kénh thong tin de SBL kiém tra thong tin ve chat luong, gi:i ca, cong iighé cila thiét bi Ngoai ia, cac nha cung cSJ› ciing la nguon khach hang tim nang viec tieu thu nhfing thiet bi thu hfii va xii ly rip Chf nh vi v5y SBL can thiet lap mot cach co thong danh sach cac nha cung ring dc: chon va lam viec, thfia thuan nguyen tae ve phuong thiic hcip tae hieu qua, thuong xuyen th:inn va lam viec lai vcii cac nha cung iing dfi ky thfia thudn de d:iy manh viec hpp I:ie, giai quyet vuéng mac ton dong qua trinh hop tae cua c:ie ben Bén canh dfi, sé phoi hpp vcii cac nha cung ilng to chuc hfii thao chuyén nganh gicii thieu ve cfing ngh(, thiét bi mcii va nhiing ticn ich cua dich vu cho thué tai chinh 3.2.3 Hoan thien va tuan thu nghiém quy trinh cho thué Mfit nhiing nguyén nhan quan tain phat sinh ru i ro tf n dung thu fic ve chit quan cua TCTD viec xay dung he: thong van ban, guy trinh thu tuc cho vay thiéu dong bfi, khfing chat che De han ché rui ro, TBL c:in xdy dung mot he thong van ban dong bfi tao hanh lang cho hoat dong CTTC: — X:iy dung guy che CTTC cua SBL tren cc so guy ché cho vay cua to chirc tin dung doi vci kh:ich hang Ng6n hang Nha nuoc Viet Nam ban hanh — Ban hanh, huéng d:in day du, kip thoi cite van ban che dfi co lién quan dén hoat dong CTTC de ap dung thong nhat toan he thong Hé thong van bfin che dfi, guy che, guy dinh lien quan den hoat dong CTTC phai dune to chirc nghic:n emu, t)p hu5n va qu:in triet de d bao mini c n bfi co lix:n quan dén cfing t:ie CTTC dcu phat n in viing van ban ché va thvc thi t:1c nghicp day du, chfnh x:1c - Xay dung va thucing xuyen bfi sung, hoan thién quytrinh CTTC theo diing yéu cau cfia h( thong quan IQ chdt luong ISO - Thuong xuyén ia so:it c:ie van ban da ban hanh l ién quan den cong t:ie CTTC dc: dart bfio tinh tuan thu ban hanh v:in ban, tinh hieu luc cling nhu su phii hpp ve nfii dung gifia cite viin ban dang hieu luc Hoan thien va tuan thu nghién ngat quy trinh cho thué ’ i SBL han che d iicic rui ro co nguyén nhan tit kh:ich hang thue va nguyen nhan tu phia nfii tai cua SBL Hi(n nay, qu:i trinh thuc hien tu khau tiep nhan hfi s‹i, tham dinh hfi sn, quyet dinh cho thué va kh u kiem tra sit dung tai s:in va thu hfii von sau cho thue, xii ly tai san ti ong truc ng hpp thu hfii han ché De quy trinh dat ducrc hieu qua thi can xem day la mot quy trinh thong nhat, xuyén suot c:ie giai doan; khfing vi 1y gi ma cor hay xem nhe mot giai doan nao guy trinh Cu the mot so diém han ché thuc hi(n quy trinh va giai phap can khac phuc sau: 3.2.3.1 Vé giai doan kiém tra ho so, thiing tin khach hang + Viec kic:in tra thong tin lién quan den hfi so ph:ip 1y, nang luc Hi chinh, nang luc qu:in ly, uy tin tin dung, th6ng tin tai san thue chu yéu dna vao hai nguon: thong tin I:hach hang cung cfip va thong tin nfii b6 tren mang TCTD Can bo cho thué phiii tan dung toan bG nguon thong tin de co nhan dinh chinh xac ve khach hang Tuy nhien, ngufin tin khach hang cung cap nen co the tinh chinh x:ic khfing cao, dac biet truong hcip khach hang co y lain sai De ti‘anh gap ph:ii rui ro Cong ty nen “ cci quan kh:ich hang cung cap va :ip dung mot so bien phap phong v:In true tiep b:ing c:ich thiet lap he thong c"au hfii phfing vdn khach hang thué, cac d6i tire va bén cung ring “ d6i tucrng co lien quan va tit dfi tong hpp thong tin doi chiéu 65 voi dli lieu khach hang cung cap va dac bi(t khai th:ic nguon thong tin cua Sacombank va thong tin tin dung (CIC) de nam bat tinh x:1c thuc cua thong tin Ngoai rx, SBL can trien khai Bo ph a'n Phap ché tham gia thdm dinh tinh ph:ip 1y cu a hfi sci trucic trinh Ban lanh dao duyet hfi so To chuc khfia dao tao cho c:in b6 tham dinh kien thiic ph:ip luat ve hoat dong doanh nghiep, se giiip phdn nao gram thieu rui ro ve mat phap 1y cua hfi so Thuc hien xay dung va hoan thien he thong thong tin phong ngua rui ro Mfit phan kha lfin rui to hoat dong cho thué xuat phat tu thiéu thong tin hoac tiep nhan thong tin khfing chfnh xac ID khach hang, xu 1y thong tin thi truong sn sai Tat ca phan viec tién den dat trach nhi in vao can bfi cho thue nén viéc xfiy thieu sot va xii ly sai lech la dieu khfi tranh khfii De tr:inh rui ro tit iiguyen nhan tren, can thic:t phai thiet 1:ip he thong thong tin phong ngiia rui ro tren nhieu cap do: ti‘ong he thong tat ca cac to chuc tin dung, thong noi b6 nganh cho thue tai chinh, he thong sacombank Group, va noi bo cfing ty cho thue tai chinh Sacombank Hien nay, he thong thong tin dli lieu toan nganh cho thué tai chlnh dune hiep hoi CTTC cung cdp dinh ky nhién chI la thuan tily c:ie so ma chua co su ph tich, danh gia vi vay hieu qua chua cao He thong tin tin dir lieu he thong Sacombank Group chua ducic kGt noi va chua cung cap nfii b6 lan vi vay gan nhu khfing khai thac dwac thong tin dli liéu nfii bfi nham phong ngua rui ro Vi vay c:in thiet x5y dung bfi phan chuyén trach thuc hien thong k6, tong hpp dli liéu cua khach hang va th] trunng phan tich du biro va c:inh bao tinh hinh kinh te, nhfrng rui ro co thé ph:it sinh, cap nhfit thong tin vé kinh Ie, chinh s:ich, phiip luat dé lam nguon dir 1i(u cho cite bo ph)n khac tham khao co nhu cau va la dieu kien quan va can thiet ti-ong tri n khai hoat d6ng kinh doanh va thuc hic:n cac bien phap phong ngua rui ro Xay dung dien dan trao doi nhirng tinh huong thuc Ie de moi ngucii cung trao dfii riit kinh nghiém, tranh lap lai nhfrng thiéu sot d tung gay rui ro trvoc day + Mfit rui ro khac ii giai doan la su chu quan hoac c:in bo cho thue ‘ dna ia nhung nhan dinh chu quan viec nhan xét vc nang luc tai chinli cua khiich 69 hang Do dfi cfing ty c:in :ip dung phan mén chain dieiii xép hang doanh nghiep de co cc so cho thue He thong ch:inn diem can xay dung tieu chi dna vao die thu cua tung loai hinh doanh nghiép, quy mo doanh nghiép, nganh nghi de viéc chiim diém thé hien day du va dfing thuc té cfia tung loai doanh nghi p 3.2.3.2 Vé giai doan thti m dinh tai s:in, phuoiig :in thué va tr:i no Mfit nhiing tro ngai nh I g:iy rui ro la su han chc: ve mat chuyen mon cua can bo tham dinh ti‘ong nhiing phitong an thué mang nhieu dac thu cua nhieu nganh nghe khiic De giai quyét trci ngai trén, giai ph:ip dune de nghi la bo sung kién thuc chuyén nganh cho cfin be th dinh hole thirc hi(n ph:in cong nhan su th dinh chuyen trach thco nhfim nganh de tu dfi due kc:t kinh nghiem hoac tang cuc ng thue dfii ngii tham di|nh vien chuyen nghiep nhiing phuong an xin thue 1cin, mang tinh ky thuat sau de co nhiing ph:in tich chinh x:ie kha thi truoc quyet dinh cho thue Tuy nhien, viec thuc th5m dinh vien chuy én nghiep phai ton chi phf va thoi gian tham dinh vi v:iy can guy dinh ro nhung nganh nghe, gia tri tfing d:1u tu nen thue In v¾ chuyen nghiep Ngoai ra, de chu dong va nhanh chfing “c dd::iinnhh gia chfnh x:ie SBL can xay dung he thong thong tin dif li(u nganh de tham khao ti-ong qu:i trinh tham dinh Dinh ky hang thang SBL thuc hien nghién cilu thong tin ciia ng h cu the va thing c:ip nhat lai thong tin fan, co nhu vay SBL ‘co dune kho dir li u nganh de phuc vu cfing tic tham di|nh Dao tao ky n:ing tham dinh cu thé nhu kha nang phan tich d:inh giii dii lieu, kha n:ing nhin nhan danh gi:i tf nh x:ie thUc cua thong tin va cach doi chieu thong tin Cu the dung bien Jihfip doi chiéu thong tin qua nhieu ngufin dii lieu dau ra, dau vao, tham khfio nhfing doi tire cfia kh:ich hang, thaiii khao y kién cua nhiing ngucii da co nhieu kinh nghiem ti ong nganh Thuc hien phan cong c:in bo tham dinh phu ti‘ach theo titng nhfim nganh dé ho tu nghién emu, hpc t:ip va diic ket kién thiic, kinh nghiem nang cao kién thif c chuyen mon nghicp vu ti ong qua trinh tham dinh Doi vcii nhiing ho so co gi:i tri ton cu a mot so nganh chuycn biét thuc hien inoi chuyen gia cua nganh tham gia vao qu:i trinh d:inh gia, tham dinh 3.2.3.3 Yé giai doan quyét d]nh cho thué Tiucic can bfi cho thue de xufit cho thue va lanh d ao quyét dinh cho thue can tap h pp mot so tthhooung ttiinn vvee tthhii ttrruuoonngg,, cchhfinnhh ss::11cchh kkiinnhh ttcc ddee ccoo mmoott ccaarr nnhhiinn hhee thong vé rlli ro co the: xay mot boi canh cu the truoc quyét dinh Viec quyc:I dinh cho thué can phai co su kiem tra ky liifing, khfing chi dna vao dé xu:it cua can bfi cho thué ma quyet dinh th1 hi(u qu:i phong ngiia sé cao hon Viec phan c:ip thdm quyén phan quyct theo nang lire kha nang cua timg cap qu:in ly dong vai tfo quan trong viec kicm soat Hi ro Doi vcri nhiing du an co du no Ibn ph:ii thong qua hfii dong xét duy(t thi cang dn chua riii ro cao Tuy nhien, hien Hoi dong xét duyet van mang tinh hinh thilc, cite vien khong co du thcii gian can thic:t de nghién c6u hfi so va da phdn quyet dinh theo y kien de xuat cfia can bfi true tiép x rr ly ho so Chinh vi vay hoat dong ciia hfii dong xét duyét can guy dinh thcii gian nghién ciiu hfi scr en the va phai cc› y kien bang v:in ban cua t¼t ca th?anh vien hoi dong trucrc hop de c|uyét dinh 3.2.3.4 Vé giai doan qu:in IQ khtich hang, qu:in IQ I:ii san va thu hfii no sau cho thué Giai doan mang nghia quan trong vi(c phong ngiia va giam thieu r i ro truéc no xfiy va gay hau qu:i nang ne voi phdn vein cho thué Tuy nhien, hien van thuc hién mang tinh doi phfi nén hiéu qua kiem tra khfing cao, nh5t thiét phai cfi nhiing gi:it phap thf ch hpp dé giai doan dune thuc hien chat ché Kiém tra nghiém ngat va die thtic can bfi cho thué thuc hien tot giai doan quy trinh Phfii kiém tra thuc te hoat dong cfia c:ie du an, phuong :in s:in xu:It kinh doanh de co cam nh )n dune inoi truong, hi(u qua hoat dong ciia doanh nghi(p, néu co bat thuong viec sit dung tai san, hoat dong kinh doanh cua kh:ich hang, phfii tang cuong kiem tra dcrt xuat de hitting xét kh:ich quan, chinh xac hic:u qua khai thac tai s:in de co dinh huong thich hpp cho vi(c quan 1y, kiém so:it va thu hfii von sau cho thue Ngoai viec d6c thilc can bo cho thue true tiep kiém tra sit dung von, nen co inot cci ché kiem tra chéo giai doan de d biro tinh khach quan kiem tra, néu co dieu kien, co thé to chic mot bfi phan kiem tra sit dung von chuyen biét cho nhung mon vay tin, co tain quan tfOllg dac biet de nhdn dién rui ro tu m‹ii ph:it sinh Do khach hang phan bo ci nhieu khu vuc vi v:iy SBL phai co su phan cfing phu trach khach hang theo tung khu vuc de thuan tien cho viec kiem tra Ben canh dfi, doi vfii nh irng khach hang fi c:ie tinh xa khu vuc mien Trung, mien Bac, mien Tay Nam Bo thi SBL nen thitc hic:n vic:c uy thac cho cac chi nhanh Sacombank thuc hien viec kiem tra dinh ky, nhien it nhat nam ldn SBL phai true tiep kiem tra 3.2.3.5 Vé giai doan xii IQ cac kho:in no x:iu Trong cong t:ie quan ly — thu hfii net, vai ti-o cua Phong QLRR phai dviac chit diing nine Voi guy mo tirong doi gon nhe va so lucrng khach hang chua nhieu, gifii phap SBL ap dung de tang ciiong hieu qua cho cong tae quan ly ncr la Phong QLRR cua Cfing ty lufin chu dong tham gia s6iii vao guy trinh tir giai doan khach hang bat dau co dau hieu toan trc han Dong their d’inh ky, Ban ngan chan va x cr 1y net qu:i han sé tién hanh r han loai danh sach khach hang, dac biet theo dfii cite khach hang thucing xuyén tre han hay mot so c‹ic kh:ich hang thufic cac nganh nghe ducic danh gia co nguy cc gap ph:ii rui ro tic dong cua cac yéu to thi tru g, moi tracing kinh te Nhung giai r hap tren se cu the ho:i dune cfing tae quan IQ — thu hfii net cua Cfing ty va gram thieu nhfmg ton that phat sinh No qua han, inot chi tieu ma nhieu Cfing ty CTTC hi(n dang phai doi ddu Xu 1y kip thcii, hieu qua cac mon no xau la mot nhiing gi:ii phap phong ngiia va giam thiéu rui ro cho c:ie cfing ty cho thuc: Hi chinh trucic cac mon nn bi that thoat lcin Hicn nay, viec qu:in 1y va xu 1y, thu hoi nn deu ciin b6 cho thud thuc hic:n nen hieu qua khong cao khfing co su t)p trung xir 1y dut diém De hi u pua cao hon, nhfing mon net tit nhfim dén nhfim can ph:ii chuyen qua cho bfi phan chuyc:n biet dé quan Cu the, viec qu:in ly co the dune tien hanh nhu sau: Doi vcii no nhfiin 2: Nhiing irifin bat dau xuat hien rlli ro ch5m toan nén can phiii co sit quan tain gi:inn s:it ky cang Sau tim hiéu nguyen nhdn, néu viec phat sinh no qu:i han vi nguyc:n nhdn khach quan va hoat dong san xuii t kinh doanh vun tién tricn tot th i c:in theo dfii dcin doe khach hang tra no co dieu kien Riéng tiong truong hpp phat hi(n co yéu kém, hoat dong khfing hieu qufi thi phai kién quyét xii 1y thu hfii net qua han gifim thiéu rui ro va mot so truong hcip phai thu hfii tai san xu 1y net Doi vcii no xau (tu nhfim den nhom 5): phai dat tinh trang kiem soat het site chat che Ngoai viec doe thuc khach hang tr:i net phai kiém so:it, chuan bi tat cii cac ho sn de truong hpp can thiet sc: tien hanh thu hfii tai san, khoi kicn thu hoi von cho thue bang ciich xu ly tai sfin cho thuc:, tai san d bao, to:in b:to hiém va tu cac ngufin du phong rui ro Via:c xir ly tai s:in thue de thu hfii net tien thue hien chdm chua co su phoi hpp nhip nhang gifia c:ic cc quan ban nganh lien quan; cfing ty CTTC can chia dong co ké hoach xii ly cu thé dé c:ie cci quan lien quan co thé nhanh chfing tdp hcip du hfi so, quyét dinh xir ly Trong thoi gian chfi xu 1y tai san thud, c6ng ty CTTC nen co bie• rh:ip thu gif va khai th:ie su dung thich hpp 3.2.4 Trich I:ip quj du phong bu d:ip riii ro: SBL phai thuong xuyen thuc hien phan loai Hi st “Co”, trich lap va sir dung du phong dc: xii IQ I iii ro hoat dong, dfi co hoat dong CTTC nham chu dong xu 1y i‘ui ro xay ra, lam lanh manh hfia tai chinh ciia SBL Vi c phil n loai tai san co, trf ch p va su dung guy du phong rui io hoat dong cua cac to chiic tin dung d viac thuc hien theo guy dinh cua ngan hang nha nucic tcing thoi ky Hi(n tai, TBL tién h h phdn loai ne, ti-ich lap v st dung du phong de xii 1y rui re tin dung theo Quyét dinh so 493/20115/QD-NHNN 22/4/2005 va Quyet d;inh so 18/2007/QD-NHNN 25J04J20t17 cua Thong doc ngan hang nha nucic Khi SBL co du kha nang ve tai chinh va d:ip ring day du diéu kien theo Quyét dinh so 493/21105/QDD-NHNN va Quyét dinh so 18/2007/QD-NHNN 25/114/211117, dong thcii nham tien da'n Hi thong I( quoc te va dap ring c:ie guy dinh cba uy ban Bascl 2, viec phan loai tai s:in co va tiich lap du phong rfi i ro dune tien hanh theo phucing phap dinh tinh Theo dfi, SBL phai xay dung va dune ngan hang nha niroc phe duyet Chinh silch trlch du phong i ui ro va He thong ‘ hang tin dung noi bfi tren cc sci d:inh gi:i tinh hinh kinh té, kha nang tra no cua khiich hang ciing nhu kha nang Hi ch fnh cua bin thdn tfi chfic tin dung Quy dinh phan loai, trich lap va sfi dung du phong i ui io theo phuong ph:ip thG hien diing ban ch:it cua viec du phong cac tfin that, rui ro cua hoat dong ngan hang Cac tai san co dune du phong rui io theo chdt luong va kha n:ing ton that that sU cii a Hi san, giiip SBL d6i rhfi kip thoi vcii cac tai san co xu hucing rui ro 3.2.5 X:iy dung va hoan thi(n h( thong kiém tra, kiém so:it noi bo Trong quan ly c:ie to chilc tin dung nfii chung va cfc cfing ty cho thuc: tai ch f nh riot riéng, mot nhfing giai phap tich cue la tang cuong kiem ti a kiém so?at n6i bfi Hien nay, cong ty cho thue tai chfnh Sacombank da c6 Ban kiem so:it hoat dong doe lap va thuc hi n ca chiic nang kiém loan nfii bfi De nang cao hieu qua cfing I:ie nay, phai co su tuyen chon nhan su bfi phan ky luong, gifii vé nghiép vu chuyén mon va phai co dao dilc nghi nghiep viing vang Ben canh dc›, ve khia canh thuc c rem hien nghiep vu, tra hpp vcii cac phong ban nghiep vu kiem tra chéo cite bfi phan de kip thcii phat hien nhtlng thieu sot, ngan ngiia rui ro trufic xay ra; khong ngimg dfii mcii phuong phfip kiém tra cho phu hpp vcii timg giai doan hoat dong, timg muc dich kiem tra Can b6 nghiep vu bfi phan phai thu rig xuyen dune dao tao, bfii du©ng vé nghiep vu, chinh sach, ph:ip luat Vcii dac thu cua hfi sn tin dung vi va; y bin canh viec kiem tra dinh ky can tang cuong c6ng tae kiem tia kiém soat doi vcii timg hfi so ph:it sinh dac biet giai doan kiem ti‘a sau ky hpp dong va sau hoan tat giai doan giai iigdn ban giao Hi san thue nh kip thcii ph:it hien sai sot va co hufing chdn chinh kip thoi Trong quy trinh cho thue dam b:to nguyc:n tae dé xuat — kiem so:it — phe duy(t dc: han che rfii ro t:ie nghiep qu:i trinh xu 1y nghicp vu cho thue 3.2.6 Nang cao ch:it luong ngu‹in nh:in luc Phan ti c:n da phdn tich khii nhiéu nguyen nhan gay rui ro va mot so gi:ii phap ky thuat phong ngua i-ui ro nhvng tat ct cac giai rhap dfi khfing the dat hieu qu:i toi uu ncu bfi qua yéu to nguni thuc hien Vi va; y, gi:ii phfip nang cao chat litong ngufin nhan luc dune dna nh tap trung mot noi dduunng San: + Viec tuyen dung va dao tao sau tuyen dung: Nen co dinh huong cu the vc vice tuyen dung can bfi dune dao tao chuyén nganh tai chinh TCTD va co hu rig dao tao them mot vai chuyen nganh kh:ic linh we dau tu ma cfing ty quan tain = Trong tinh huong khac, co th é tuyen dijng can bfi chuycn nganh fi cite linh vuc san xuat kinh doanh en the: va sau dfi tiép tuc dao tao chuyen nganh tai chinh TCTD theo dinh huéing ph:it tric:n dai han + Bo phan cho thud, th"am dinh cdn phdn bo can bfi cho thue, can bfi tham dinh chuyen tr:ich cac linh vitc s:in xuat kinh doanh rieng biet d é can bfi chu d6ng tu bfi sung kien th tic linh vuc khiic thay vi sap xep theo cci cau tiep nhdn ho sci ngau nhien ihu hien Tiéii toi, dao tao bfi ph:i n tham dinh chuyén nghi(p tung linh vuc sfin xuat kinh doanh chuyén biet + Vé cac pham chat khac ngoaI chuyen mon, can bfi cho thue c:in co pham chat dao due tot, kha nang giao tic:p khach hang tot de co the ho n cfing viec moi quan he th:in thiét vcii khach hang + Can trang bi kién thiic ve van hfia doanh nghi p cho toan the cfin bo nhan vién cfing ty Tang ciiong tfi chic cac hoat dong doan the, sinh hoat ngoai cong viec de gan két moi nguni vcii nhau, tao niem tu hao cho c:in bfi c6ng ty I cm dinh ngufin nh luc On dinh ngufin nhan luc la mot giai phap het sire cc bfin de nang cao chat luong ngufin nhin luc, tao su gan bfi va nguoi lao dong, ngucii lao dong sé tich circ hon cong vi c, cci tr:ich nhiem hon doi véii phan viec cua minh va khfing ngung n:ing cao kien thuc va tich liiy kinh nghiém phuc vu cho cong ty va nhu vay ‘gop phan o Hang nam Cong ty can xét duyet tang luong cho cac CBNV dat tich tot va du tieu chuan theo dinh ky mfii nam 01 lan, hoac ft nhfit la phan truot gi:I de bu dap va n g cao dni song cho CBNV yén tain tiep tuc lam viec cong hién cho Cong ty Ngoai sé nghien elm de cfing th éir khoan phu cap tham nic:n cho nhfiiig CBNV nao lain viec tu 112 nain tro fen de tao su khich Ie cho CBNV gan bfi vcii Cfing ty o C:ie CBNV co tich tot Cong ty cdn thufing kip thoi dé tao dong lire va khich Ie tinh than cho CBNV uu tit, cang co gang phan dau lam viec tot hon cho Cfing ty o Xay dung thém c:ip bac vi tri chuyen vien de nhan vien co cci hfii thang tien, khang dinh ban than da gan bfi tain viec va dat tich gifii Cfing ty Cfing tae dao tao lufin dong vai tro rat 16n viec nang cao hi(u su:it va két qu:i cong viec SBL can chfi nang cao chinh s:ich bfii dvéng, dao tao, sau ket thtic dao tao, cap qu:in ly can dinh gia lai hiéu suiit lam vice cfia nhan vién Doi vcri cac khfia hoc i ing dung, “n tao diéu ki(n cho nhan vién v:in dung kien thuc da hoc dune de ti ien khai ap dung vao Cong ty Nhan vien sau da hoc xong c:in dao txo, truyen dat hii6ng c1iin lai cho cd c nh dn vien khac Cong ty thong qua viec to chuc cac buoi h6i thao “i bfi, trao cao the:in kién thilc gifip ho lam viec cang hieu qua hon Cac nhan vién co n:ing luc gioi cdn hoach dinh xem xct dao tao n:ing cao thém de tré nhiing vi tri chu ch8t cho Cfing ty tuong lai Ngoai Cong ty co thé cho CBNV dang ky c:ie khfia hoc de nang cao kién th rrc, nghe nghiép theo nguyen vong nhvng phai phu hpp voi nganh nghe dé van dung kien thuc gop phan philt trien Cfing ty 3.2.7 Mot so kién ngh j mang tinh vi mo 3.2.7.1 Hoan thien h( thting lu:it Chinh phu can co quy dinh ve sit phoi h pp ‘a cc quan thue, en quan kiem to:in, cong ty tu van va ngan hang viec lam ro, minh bach bao cao tai chinh cua khach hang, tranh tinh trang doanh nghiep l:ip nhiéu b:to cao de vay von ng hang Bo sung c:ic die:u khoan guy dinh viéc thuc hien Luat kc: toan theo hucing tang hieu litc ph:ip ly va cuong ché, bu6c cac doanh nghiep phai chap hanh nghiém chlnh phap lu)t nha nuoc ve hach to:in ke tofin Doanh nghiep nao vi pham c:in phai :ip dung che tai kip thoi Day la bi(• rh:ip cdn thiet dairi b:to cho viec cung cap thong tin, so lieu thong kc: chinh xac nham triinh i‘ui ro cho bcn cho thué 3.2.7.2 ()uy d[nh cac ché tai cu the trunng http bén thué vi pham hop dong CTTC Theo guy dinh tai Nghi dinh 16, ben thue co phfi t sinh vi pham hpp dong CTTC (tr:i np trc han, kh6ng thuc hien diing cac thfia thuan ve viec su dung, quan ly tai san thue ), cong ty CTTC dune quyén thu hoi tai san thué cua minh Thong tu 08J2007/TT T-NHNN-BTP-BCA 10/12/2007 quy dinh truéic thu hot tai san cho thue, cfing ty CTTC phfii gui van ban thu hfii tai sfin cho Bén thué va ily ban nhan dan, cci quan cfing an cfip xa noi co Hi san Khi thu hfii, néu Be:n thuc: vang mat thi phai co it nhat mot ngucii dai dien cua ccr quan co tham quyc:n Trong quit trinh thu hoi Hi san, thong thu rig Ben thue sc: tranh mat, vi vay c:ie cfing ty CTTC thu rig giii Cfing van dén UBND va cc› quan cong an noi co tai san de nho sit ho trn Tuy nhién tren thuc tién khong co cci quan nao ho trci c:ie cfing ty CTTC, dfi, trén Bien ban thu hfii tai san khong the co dune chfr ky cd a nguoi dai dién cua cci quan co tham quyén, nhii vay xét ve thii tuc thuc hien, cfing ty CTTC thuc hien khfing diing thu tuc, dieu ga'y khfi khan doi voi c6ng ty CTTC Kien nghi NHNN la cci quan chu quan dna chinh sach phoi hpp vcii cac cc quan chilc nang nhu Bo Cfing An, UBND de tu dfi BG Cfing An, IIBND tiuc tiep thuc hien nhung bien ph:ip ho trci thuc sir cho c:ie cong ty CTTC qu:i trinh thu hfii tfii san thue Toa an, cac en quan thUc thi phap ludt cdn hfi trci tich cue cho cong ty CTTC cong tae xu 1y cilc vu kien va thi hanh an dune nhanh chfing Giiip cfing ty CTTC tan thu ncr goc, l i vay qu:i han KET LUAN CH LfO NG Can cii vao thuc tién hoat dong cho thué tai chinh va nhiing nguye:n nhan gay i a rii i ro tai Sacombank — SBL va tien thi truong cho thue tai chfnh Viet Nam, chuong dfi de inot so giai ph:ip thiet thuc nh:inn quan ly va giam thieu rui ro tai SBL Cu the dfi la nhfing giai phiip ve x‹ay dung va thuc thi chinh sach cho thue thich hpp; hoan thien va tuan thu nghiém rig:it guy trinh cho thue; xay dung va hoan thien he thong kiem tra kiem to:in nfii bo, va ning cao chat luong ngufin nhan lvc Nhiing giai phiip co y nghia thvc tién cao khong chi ung dung tai SBL ma co the ap dung tai cac cfing ty CTTC khac tren thi tracing ‘rig cao hieu nu‹ic ve in:It chia tiuong chinh sach va cc che quan ly TCTD cua nha nuoc va cac cc quan ban nganh lien quan ... ty cho thué tai chinh co thé gap rui ro nhu rui ro khoan, rui ro Hi suat, nii ro tin dung hoat dong cho thue tai chinh Trong dfi, hoat dong cho thué Hi chinh la hoat dci ng yéu cua cfing ty cho. .. kinh té ho:ie m6t s6 loai cho vay hoa' c m6t khu vuc dia 1y • Rim ro giao dich co phdii: iui ro lua chon, rfii ro ban daiii va i iii ro nghiep vu + Rui ro lua chon la i ui ro lien quan d C n thin... ty va hat cong ty khac la Cfing ty TNHH Hai Cu6ng, Cfing ty co phan Hfii Curing co nguoi cung ldc la vien cua cfing ty cfing ty co tong von die:u l dang ky ch I 17.1 ty dong nhimg dune ALC1 cho