(sg 12 (173)-2017')'^ NGHIEN ciifu TRAO DOI DAO DUIC KINH DOANH TRONG LINH VlfC NGAN HANG Ths Triin Tmng Dung* Di^n biin phit trien cda thj tneimg ngin hing, tie h^ qui ciia cudc canh tranh hoat ddng ngin hing ngiy cing tr& n$n khoe Het, xa h^i bat dau lo ngai ve hinti vi vi phaim dao d&c kinh doanh 6" nhOng mtrc kttic cOa cic to chdv tin dyng, ngirdiquin l^^ngin hing cOng nt\wcin bd nghi$p vu cOa cic to ch(rc tin dyng & nfiiPng mdc dg khac Vi hi^n nay, ngwdi ta dang tim nhieu bi$n phip khac di ngin ngira tinh trang vi pham dao dtec kinh doanh hoat ddng ngin hing, b&i le, khic so vdi phap lu$t, hanh vi dao dCrc cfuor thirc hien vi thoi thdc b&i ]? thirc chu quan ctia ngirdi, dime thirc hien tren tinh than tir nguyen va sy dinh gii cua du- luan xi h^i • TO- khda: dio dCrc kmh doanh, d^o tfiJc kinh doanh nganh ngin hang The development of the banking market, as a result ofthe competition in banking activity has become increasingly severe, the society is starting to worry about different levels of business ethics violations of credit institutions, bank managers as well as professional staff of credit institutions to varying degrees And now, people are looking for a vanety of ways to prevent business ethics violations in banking, because, unlike law, ethical behavior is made and motivated by the subjective sense of the human being is made in the splnt of voluntariness and the appreciation of public opinion • Keywords, business ethic, business ethics in the banking sector Ngiy Ngiy Ngiy Ngiy nh$n bii: 2/11/2017 chuyin phin bi$n: 5/11/2017 nhan phin biin: 16/11/2017 chap nhan dang: 28/11/2017 Td chiirc tin dung (TCTD) li doanh nghiSp dugc thinh lap dS thyc hlSn mdt, mdt sd hoac tit ei cic boat ddng ngin hang mirc khai quit cd thi hilu, dgo due kinh doanh la tdng hgp cac qui tic, nguySn tie, chuin myc, nhd dd, TCTD ty giic dilu chinb hinh vi ciia minh vdi mdi trudng kinh doanh eho phii hgp vdl Igi ich vi lianh phiic ciia ngudi, vdi tien bd xa hdi va vdi sy phit friln mgt each bin v&ng, thi hiSn su tdn trgng cua TCTD ddi vdi doi thii canh tranh, ngudi tiSu diing cung nhu loan xi hdi Thii- nhit, dao diic kinh doanh ngin hing li nhung quy tic, chuin myc quy djnh danh cho cic TCTD frong boat dgng kinh doanh Vdi tu cich li mdt chii IhS xa hgi, TCTD chju sy tac ddng ddng thdi ciia nhieu quy tic, chuin mye nham huong den hanh vi kinh doanh ciia TCTD la lanh manh, cd frich nhiem vdi xa hdi Dd cd the la: He thing quy dinh phap luit ve kinh doanh ngin hang; He thdng chuan myc, quy tac dugc ban hanh bdi Hiep hdi Ngan hang; He thdng chuan myc, quy tic chinh TCTD dat Quy tac dao ddc kinh doanh ngin hang cin bao gdm vi dS cap din sau ndi dung, gia tri dao dii:c ca bin sau: i) tinh trung thyc; ii) tinh edng bing; iii) tinh tin ciy; iv) diing phap luit; v) linh minh bach vi vi) trach nhiSm xa hdi Thii hai, dao ddc kinh doanh ngin hang phan inh trinh phat triln Ihj trudng ngan hang qua cac giai doan phat triln khac Trurdc chuyin sang hoat ddng theo ca chi thi trudng (md hinh ngin hing hai cap), vin dl dao dire kinh doanh ngin hing khdng dugc dat ra, nd dugc ddng nhit vdi dao diic cdng vu qui trinh thyc hien nhiem vii "cip phat v6n" cua cdng chdc ngan hang Sau chuyin sang hoat ddng theo co chi thi trudng, hoat ddng kinh doanh ngin hing phai tuan theo quy luit v6n cd ciia kinh tl thj trudng, vi theo dd, nhiJng chuin myc dao due kinh doanh cung din dugc xa bdi yeu ciu vi dB thinh cdng Irong kinh doanh, cic TCTD tCrng bude xac lap cic gia tn kinh doanh, Tuy nhien, thj trudng ngan liing nude ta chua thyc sy phit triln, vay, hi|n tugng vi pham dao ddc kinh doanh vin cdn diSn phd biln Do do, nlu thj trudng cang phatfrien,cic ySu cau vl ehuan myc dgo diic kinh doanh theo dd cung din ning len Khi thj trudng phat friln, ngudi ta quan tam nhilu den trach nhigm ciia doanh nghiSp ddi vdi xa hgi, ca hdi san sS Igi ich cua cic thinh viSn tham gia thi trudng * Oceanbank ^ | > Tgp chi nghien cflu Tai chinh Ice toan QSd'12 (173) • 201 f) NGHIEN COrU TRAO D I Thir ba, vt^c thyc hinh dao diic kinh doanh ngin hing ciia TCTD phy thuOc vio dgo ddc ciia ngudi quin 1;^, dilu hinh ciia chinh TCTD dd Ngudi quin 1^ dilu hinh TCTD chinh Ii lyc lugng cy the hda cie gii frj c6t iSi cda TCTD vi dua nd vio frong thyc tien thdng qua cic quylt djnh quin 1^ kinh doanh Dilu niy ed nghTa li, hinh vi dao due kinh doanb ciia TCTD dugc thyc hiSn vi dinh gii thdng qua hinh vi ciia ngudi quan ly dilu hinh TCTD, li tim guong phin chilu gia frj cdi ldi cua mli TCTD Thu tu, dao due kinb doanb ngin hing dl hi Iha hda tac ddng ciia lgi nhuin, long tham vi sy chi phoi ciia cac nhdm lgi ich han so vdi nhifng linh vyc kinh doanh khae Khic so vdi nhiJng linh vyc kinh doanh khic, qui frinh tie nghiep cua cin bg quin I;?, nhin viSn ngin hing thudng xuySn tiSp xuc vdi nhihig tai sin cd gia tri ldn Chfnh vi viy,frongsd cic riii ro ngin hing, riii ro tic nghiep hay riii ro dao ddc la khd kiSm soil nhat Thu nam, dgo due kinh doanh ngin hing chiu sv: chi phdi manh mS ciia Hiep hgi Ngan hang vi du luan xa hdi HiSp hdi Ngan hang la td chuc dai diSn eho cic TCTD cd tdn chi, myc dich, dudng hudng hogt dgng nhat dinh nhim muc dich bio ve vi dinh hudng cho vien hogt ddng diing phap luit cung nhu nhiing quy tac hiep hdi nginh nghS dit Li thj frudng mdi ndi vi dang cd ging gdng minh dap img nhung ddi hdi kbit khe eiia qui trinh hdi nhap quIc tl da lim cho tinh trgng vi pham phip luat ngiy cing tang vdi tinh chit, mure dd ngiy cang nghiem frgng Ngoai vl pham phip luit, tinh frang vi pham dgo due kinh doanh - tdc la nhihig hinh vi khdng bi xd Iy bdi cic quy djnh phap lu^t ngiy cing frd nSn phd biln cing lam cho niSm tin ciia cdng chiing vio he thing ngan hing cing suy giim, nguy ca dd vd kinh doanh cCia hS thing ngin hang cing trd nSn rd ring hon bao gid het Song hinh vdl viee ciing cd, ning cao y thiic phip luit hogt ddng kinh doanh ngin hing thi viee nhin diSn nguy ca vi pham dgo due kinh doanh cang frd nen cip IhiSt, bdi le, ehi nhgn dl^n diing nhung nguy ca vi phgm dgo due kinh doanh se gi6p eho nhi quin fri ngin hang cd dugc bien phap xd l^-Zquan tri tot nhit Theo chiing tdi, nhifng nguy ca vi pham dgo ddc kinh doanh frong hogt ddng ngin hing hiSn bao gom: Mdt la, xuit phat tu vi tri, vaifrdquan trgng, chi phdi, inh hudng eic ITnh vyc kinh te - xa hdi di lim xuit hien nguy ca lam dyng/vi phgm dgo diic kinh doanh, chfnh Ii sy lgm dyng vj tri la cic frung gian tii chfnh, la "trgm chung chuyin" v6n cho nen kinh tl, nSn vi?c tilp can nguIn von tfn dyng tiJr phia cic ngin hing diuang mgi de hay khd, ngoii vi^c tuin thu cic quy tic dl bio dim an toin hogt dOng, ngudi di vay phii dip dng nhihig yeu ciu ve tin dyng kbit khe eiia cic TCTD Ngi dung ciia boat ddng ngin bins la huy ddng tiln gui vi cip tin dung Clio nln kinh te theo nguyen ly ca bin la dua tiln te tir nai "thira" din nai "thilu" dl ddng tiln cd the di vio qui frinh sin xuat, kinh doanh tgo gii fri cho nln kinh tl mi thye chat li lim nhiem vy luan chuySn von frong nen kinh tl Hai lA, hogt dgng ngin hing li boat ddng mang tinh "nhay cam" vdi cic biSn ddng ciia kinh iS chinli tri - xa hdi vi mang nhilu riii ro Rui ro dao ddc cd thi xay d bit ky cic ITnh vyc nio, nhung ngan hing li nginh thudng xuySn tilp xiic trye tiSp vdi tiSn, til sin quy nen chiing xuil hien nhieu vi rd net ban NhiJng bd phgn tilp xiic vdi khich hing, vdi tiln mit thudng cd nguy co cao vl logi hinh rui ro niy Ba la, boat ddng ngin hang li hogt ddng kinh doanh cd dilu kiSn, dugc tiln hanh bdi cic TCTD va chiu sy quin ly ciia Ngan hing Nhi nude (NHNN) Muc tieu quin ly nhi nude vS tiSn te vi hoat ddng ngan hing li lac ddng ciia NHNN tdi cic chu thS tham gia thi trudng tiln iS nhim myc dich dn dinh gii fri ddng tlSn; bao dam an toin hogt dgng ngin hing vi he thdng cac TCTD; bio dim sy an toan, bieu qui cua he thing toin qude gia; gdp phin thiic diy phit friln kinh tS - x5 hSl theo dinh huimg xa hdi chii nghTa Bdn la, xuit phit lit tfnh riii ro eao nen frong boat ddng, cic TCTD ed mdi liSn he vdi cung "hc^ tie vi canh tranh" nSn cung nhu nhung linh vyc kinh doanh khic, hoat ddng kinb doanh ngan hing cung se hinh thinh nen nbu'ng nhdm lgi ich vi sy chi phoi ciia nhdm Igi fch niy din boat ddng kinh doanh ciia nhiJng chii the kinh doanh khacfrSnthi frudng tiln te Ndm la, cd the lam xuit hiSn hinh vi vi phgm dgo due kinh doanh ITnh vyc ngin hing, dd chinh li su tic dgng ciia thi trudng lin dung "chg den", thjfrudngtfn dung phi chfnh thuc ddi vdl hoai ddng kinh doanh ciia cic TCTD (thifrudngtin dung chinh thuc) Lfu dilm cua thi frudng tfn dung "chg den", thi trudng tfn dyng phi chinh thdc chfnh la d thCi tuc cho vay dan gian, thufln ti^n, ngudi cho vay vi ngudi di vay cd the "tien frao, chao miic" sau thda thugn xong nhChig n$i dung ciia quan Tgp chi nghien cCfu Tai chinh Ic^ toan (S^ 12 (173)'2017^^ NGHIEN curu TRAO D I h$ vay mugn Do dd, thi trudng tin dyng "chg den", thi trudng tui dyng phi chinh thdc ^ p dng lip tdc nbu ciu sd dyng v6n ciia ngudi din frong nen kinh tl, nSn nd thudng dugc uu tiSn lya chgn ban so vdi thj trudng tin dyng chinh thdc Tby nhiSn, tham gia dii trudng tin dyng "chg den", thj trudng tin dyng phi chinh thdc, ngudi di vay sS phii fri lai suit cao ban vi cd thi bi "silt ng" bing cie bien phap ciia xa hdi den Sdu la, tic ddng ciia qua frinh hdi nhip kinh te qu6c ll vi sy phit friln ciia cdng ngh^ thdng tin va viSc ip dung cdng nghS cao vio hogt ddng kinh doanh ddi hdifrongquifrinhtie nghiep, nlu khdng cin frgng cd thi tiSp tay cho cic hinh vi lam dung Qui trinh hdi nhip kinh te qude tl bude eic TCTD phii "nhap khiu" cac quy tic kinh doanh ngin hing hien dgi Song hinh vdi cic quy tic kinh doanh ngin bang hiSn dgi li bude chin ciia gidi dau tu vi tgi phgm qude tl tham gia vao thi trudng ngin hang ViSt Nam HS qui ciia qui trinh niy li sy tham gia cua cac ngan hing 100% vdn nude ngoii vio hogt ddng tai ViSt Nam Dl tin tgi, cic TCTDfrongnude phai tim mgi cich de giinh va gid thj trudng, cdn cic TCTD nude ngoai dk phat friln vi thinh cdng cung phii tim mgi cich dk, gianh, gifl thj trudng Quifrinhtranh giinh thifrudngdd se li tiln dS cho cic hinh vl vi phgm dgo ddc kinh doanh hogt dgng ngin hing, thi h$u qui mi nd giy Ii v6 ciing to ldn dil vdi tii sin va danh tieng ciia ngin hing N6 khiln ngin hang cd thi khdng thu dugc von tin dyng di cap vi lai cho vay, giy mit cin dli thu chi, vdng quay vdn tin dyng giim, kinh doanh khdng bi^u qui, hao hyt vin vi cd thi roi vio tinh frang mat khoin, giy suy giim nang lyc lai chinh, thiSt hai ve tai sin vi uy tin eiia ngin hing Ndi cich khic, riil ro dao ddc li nhin td cdng hudng lim gia ting riii ro, hS luy xau khdng chi cho riSng ngin hang dd, mi de dga sy ton tgi, phit friln on dinh va linh manh ciia he thdng ngin hang vi edng ddng doanh nghiSp RCii ro dgo duefrongboat dgng ngin hang liSn quan din ngudi, cd thS xiy ca d cucmg vi cip cao nhit din cap thip nhit Vi vay, dS kilm soat cic rii ro ndi chung vi riii ro dao diic boat ddng ngin hing ndi riSng, cin cd sy chi dgo tip trung vi thing nhit, quylt liSt tu NHNN din mdi ngin hing vi tiing dan vi Riii ro dgo ddc gia ting cd bit In trSn thi trudng tii chinh; ddng thdi, chinh riii ro dao due lgi true tilp lim gia ling nhting cing thing vi bit dn niy, lim gia tang riii ro, hS lyy xiu khdng ehi cho riSng m§i ngin hang, mi cdn de dga sy In dinh vi linh manh ciia ca he thing ngin hang, edng dong doanh nghiep, vdi nhthig he luy vi chi phi dit dd khdn ludng cho toin bd ddi sing kinh tl - xa h^i ciia ci qu6c gia Kinh doanh ngin hing la kinh doanh nilm tin Khi mit nilm tin, khich hing khdng gdi tien va ddi tic khdng giao dich, thi khdng cdn hogt ddng ngin hing diing nghTa Riil ro dao ddc cd thi xay d mgi khau vi dii xay d khiu nio hogt ddng ngan hing, hiu qui mi nd giy li vd ciing to ldn doi vdi tii sin vi danh tieng ciia ngan hing Bt kilm soit cic riii ro dgo due hoat d^ng ngin hing, can cd sy chi dao tap frung vi thdng nhit, quyet HSt td NHNN din mSi ngan hing va tdng dan vi Theo dd, ein dl cao chit lugng cong tic tuyln lya va Igc nhin sy, nhat la frong cic khiu quan trgng frong quy trinh thu - chi, toin ngan hang Xiy dyng va ap dung cac bd quy chuin dao due nghiSm ngai va ning cao nhin thdc vl dgo ddc nghS nghiSp; khdng ngimg ning cap, hoin thiSn nhifrig yeu eau va cic quy trinh nghiep vu cu thi, chi tilt Lam rd quyln han va trich nhiem cfia tdng bd phin, va tang cudng hoat ddng nghiSp vu giam sat, tra, kiem tra ngi bd va toin he thing; bio dim su minh bgch vi thdng suit thdng tin, kha ning chii ddng nhgn diSn, phit hien sdm vi ip dung cd hi?u lyc thyc te cie che lii nghiem khac cho cac riii ro, nhdng hinh vi vi phgm hoac nhii'ng diu hiSu cinh bao, nghi ngd dgo ddc nghi nghiSp ciia cip tren, ddng nghiSp Riii ro dgo ddc cin dugc nhan diSn sdm, ngin chan quylt liSt, lien tuc, nghiem tiic vi thyc chit, vdi tinh thin "phdng ban chifa", mi trich nhi?m trudc hit tbugc vl tung ngan hing va cic ca quan quin ly nhi nude vS ngan hang./ Riii ro dgo ddc cd cin nguySn td budng ldng chit lugng tuyln dyng, dio tao vi giim sit cin b^ ngin hing Ben cgnh do, nh£hig ip lyc vl lii suit va dilu ki^n tiep can khoin vay, ip lyc vay vi fri ng vay di tgo ca hOi "dye nude b^o cd" cho cie thda thugn in chia gifra cic cin b0 tin dyng cua ngan hing vdi doanh nghidp di vay Riii ro dgo ddc cd thi xiy d mgi khiu vi dil xiy d khiu nio Tai li^u tham khao: PGS TS Ha Minh San (2014), Rui ro dgo due hogt dpng ngdn hang - ThifC trgng va khuyen nghi, ^^ t^i NCKH cdp HQC vi?n Tdi chinh PGS TS Nguyin Van Tiin (2010),_ Quan tri riii ro kinh doanh ngdn hang, Nha xudl ban Thdng ke, HdNpi Tgp chi nghien cCTu Tdi chinh ke toan ... linh vyc kinh doanh khic, hoat ddng kinb doanh ngan hing cung se hinh thinh nen nbu'ng nhdm lgi ich vi sy chi phoi ciia nhdm Igi fch niy din boat ddng kinh doanh ciia nhiJng chii the kinh doanh. .. thing ngin hang, edng dong doanh nghiep, vdi nhthig he luy vi chi phi dit dd khdn ludng cho toin bd ddi sing kinh tl - xa h^i ciia ci qu6c gia Kinh doanh ngin hing la kinh doanh nilm tin Khi mit... hinh vi lam dung Qui trinh hdi nhip kinh te qude tl bude eic TCTD phii "nhap khiu" cac quy tic kinh doanh ngin hing hien dgi Song hinh vdi cic quy tic kinh doanh ngin bang hiSn dgi li bude chin