bảo hiểm tín dụng xuất khẩu tại việt nam
SINH VIEN & NGHIEN CUfU KHOA HOC mii BAO HIEM TIN DUNG XUAT KHAU Of VIET NAM • • Diep Di Nhien - LQ Tran Diim Trinh H ien nay, d cac nQdc tren the gidi cd sQ phat trien manh me cua boat ddng bao hiem tin dung (BHTD) xua't khau, nham bao dam tai chinh cho doanh nghiep xua't khau (DNXK), thuc day cac boat dgng xua't khau, dinh hQdng cac nganh hang, dich vu xua't khau; thdng qua viec danh gia rui ro thQOng mai, rui ro chinh tri de tQ van, dinh hQdng cho DNXK cac loai hang hda, dich vu phu hgp ddng thdi giam bdt ganh nang rui ro cho ngan sach nha nQdc phat sinh tQ bao lanh Chinh phu cho nhap khau. Hoat dgng BHTD xuat khau phat trien d Chau Au, dac biet d mgt sd quo'c gia nhQ Phap, Ha Lan, DQc, Anh va Tay Ban Nha, thi trQdng thudc sQ kiem soat ciia ba td chQc bao hiem tin dung xua't khau chii chd't la Coface (Phap), Atradius (Ha Lan) va Euler & Hermes (DQc) vdi hon 80% thi phan toan eau. Cac qude gia Chau A cung dau tQ manh cho boat ddng nay cu the nhQ ECGC (An Do), Sinosure (Trung Qud'c), NEXI (Nhat Ban), KEIC (Han Qud'c), ECICS (Singapore). Song d Viet Nam, trong khi thi trQdng xuat khau Viet Nam dang phat trien manh me (tdng kim ngach hang hda xua't khau trong 10 thang nam 2010 dat 57,8 ty USD, tang 23,3% so vdi cimg ky nam 2009), chi cd Hiep hgi Cao su Viet Nam (VRA) la cd quy BHTD xua't khau va boat ddng tQOng dd'i hieu qua. BHTD xua't khau vSn la mgt linh vQc mdi va chQa phat trien, bai vie't dQdi day chung tdi phan tich nguyen nhan va dQa ra mdt sd giai phap de cai thien thQc trang hien nay. BHTD hieu don gian la sQ bao ve trQdc rui ro khdng thanh toan cac khoan ng mang tinh chat thQOng mai. BHTD (credit insurance) can dQOc phan biet vdi bao hiem hang hda (cargo insurance), BHTD la bao hiem cho mgt khoan no (debt) hoac tai san ngan ban (current asset) trong khi bao hiem hang hda la bao hiem cho hang hda ("good", "product", "merchandise"). Dich vu BHTD xua't khau thQdng do mdt to chQc tai chinh cung cap vdi sQ chi dao hoac dd dau cua Chinh phu, hoac cung cd the do cac cdng ty bao hiem tQ nhan thQc hien vdi muc dich nham: (i) Bao ve nha xua't khau trQdc rui ro ngQdi mua nQdc ngoai khdng thQc hien nghia vu thanh toan tien hang; (ii) Khuye'n khich xua't khau hang hda dich vu bang nhiJng dieu khoan thanh toan mang tinh canh tranh; (iii) Hd trg qua trinh tham nhap cua nha xuat khau vao nhQng khu vQc thi trQdng nQdc ngoai cd rui ro cao; (iv) Giup nha xuat khau va cac ngan hang tai trg cd kha nang linh boat hon ve tai chinh trong xQ ly cac khoan no thQOng mai cua nQdc ngoai. BHTD xua't khau da bat dau manh nha d Viet Nam tQ nam 2002, khi Thu tQdng Chinh phu ra Quye't dinh sd 110/2002/QD-TTg, cho phep cac hiep Hgi nganh hang thanh lap quy Bao hiem xua't khau. Ngay 20/3/2008, hgi thao qud'c te ve BHTD xua't khau do Bd Cdng thQOng va Bg Tai chinh td chQc da dien ra tai Tp. Hd Chi Minh vdi sQ tham gia cua nhieu chuyen gia bao hiem trong va ngoai nQdc, trong dd de an thanh lap mgt Cdng ty BHTD xua't khau vdi ba hinh thQc mang tinh tQOng hd hoac 100% tin dung nha nQdc hoac cdng ty cd phan da dQgc dQa ra nhQng den nay mdi chi cd VRA thQc hien dQgc. De tim hieu nguyen nhan BHTD xuat khau chQa phat trien d Viet Nam, chung tdi da tie'n hanh khao sat bang each phat phie'u dieu tra tren 50 ngan hang, ngQdi nhan mau la nhan vien bg phan tin dung va thanh toan qud'c te va 50 doanh nghiep xua't khau, ngQdi nhan mau la nhan vien bd phan thanh toan xua't khau. Ngoai khao sat, chung tdi cdn tim hieu qua cac ngudn tai lieu khac. Nguyen nhan cd the ke nhQ sau: ThQ nha't, do sQ thie'u hieu bie't va nhan thQc chQa day du ve BHTD xua't khau cua cac ngan hang cung nhQ cac DNXK vQa va nhd. Theo ke't qua thu nhan dQgc, rd rang sQ quan tam cua ngan hang iSn DNXK de'n tin dung xua't khau van cdn d mQc tha'p, cd chang chi la dQgc nghe thdng qua phQOng tien truyen thdng bao chi hay internet ma chQa cd nhan thQc dung ve tam quan trgng cua san pham BHTD xua't khau. Bang 1: Hieu biet ve BHTDXK Mtfc d9 hieu bie't vl BHTDXK Chua bao gii) nghe Da titng nghe nhung khong ro iam Da hieu 0 mUc c&n ban Da hieu rat ky Tong Ngan hang Tan so 4 29 12 0 45 Ty trong 8,89% 64.44'?e 26.67?c 09c loort DNXK Tan so 16 19 15 0 50 Ty trong ,32',i 65,52% 30% OTt 100% Nguon: So lieu dieu tra ciia tdc gid nganhang So 57'Thang 12/2010 Ill SINH VIEN & NGHIEN COfU KHOA HQC Cd de'n 78,05% trong 41 ngan hang va 65% trong 31 DNXK dQgc khao sat cho rang BHTD xua't khau la ra't can thie't (Bang 2) tuy nhien tbeo ke't qua mdt khao sat khac cung cd de'n 89% doanh nghiep tra ldi rang hg da gap khd khan khi mud'n tham gia bao hiem ma nguyen nhan chu ye'u la do dich vu BHTD xuat khau chQa phat trien, thu tuc bao hiem kha phQc tap va phi bao hiem cung kha cao so vdi kha nang tai chinh cua doanh nghiep. Bang 2: Danh gia svf can thiet cua BHTD xuat khau Mufc do nhan thuTc Khong can thiet Binh thUUng Rat can thie't TSng Ngan hang T^n so' 0 9 32 41 Ty trong 0% 21,95% 78,05% 100% DNXK Tin so 0 11 20 31 Ty trong 0%' 35% 65% 100% Ngudn: Sd lieu dieu tra ciia tdc gid Trong khi dd cung theo khao sat, ve mQc do am hieu cua 50 DNXK ve dd'i tac nQdc ngoai thi cd den 32% doanh nghiep chQa hieu rd ve khach hang nQdc cua minh dan de'n riii ro ve thanh toan rat cao. Bang 3: Mute dp am hieu cua doanh nghiep Vi$t Nam ve doi tac nifdc ngoai Miic dp am hieu doi tac ntfdtc ngoai Chiia biet ro Biet vi^a du de giao dich Biet rat ro Tong So ltfc(ng 16 9 25 50 Ty trpng 32% 18% 50% 100% Nguon: Sd lieu dieu tra cda tdc gia ThQ hai, cac doanh nghiep Viet Nam chQa hinh thanh dQgc thdi quen, tap quan mua bao hiem cho hang hda xuat khau va cung chQa quen vdi viec dQa chi phi bao hiem vao gia thanh, nhan bie't ve rui ro phap ly qud'c te cung cdn ban che, cac hgp ddng ngoai thQOng dQgc ky ket hau bet la dieu kien xua't khau FOB Trong nam nam qua, tdc do tang trQdng xua't khau dat hon 20%/nam, kim ngach xua't khau so vdi GDP len tQ 50 de'n 70%. Tuy nhien, hien nay cac doanh nghiep Viet Nam mdi chi mua BHTD xua't khau cho 5% hang hda cua minh mac du san pham kinh doanh cua hg nguy CO riii ro rat cao [4]. Trong khi dd, thi trQdng xua't khau cua Viet Nam (chu ye'u la My, EU, ASEAN, Nhat Ban, Trung Qud'c va Uc) la nhQng thi trQdng khd tinh vdi nhieu rao can thQOng mai, vi the thQOng mai cua cac DNXK Viet Nam ye'u hon cac doanh nghiep nQdc ngoai nen bi chen ep, huge phai chap nhan thanh toan D/A, D/P mac du biet cd the cd nhufng rui ro thanh toan. ThQ ba, cac DNXK con ngai tham gia vao thi trQdng BHTD xua't khau do ap iQc chi phi va ddi hdi tinh chuyen mdn cao trong khi cac DNXK Viet Nam ngudn vdn va kinh nghiem cdn ban che, thdng tin thie'u, dich vu kiem toan chQa du do tin cay, minh bach thdng tin cua nha xua't khau chQa cao, thie'u he thdng cdng ty thu hdi nO va boat ddng thu hdi ng kem hieu qua cung lam nan ldng nha bao hiem. ThQ tQ, mac du cd cac chinh sach hd trg xua't khau ciia Chinh phii va chinh sach tin dung thuan lgi cua cac ngan hang nhQng tren thQc te cac doanh nghiep dac biet la cac doanh nghiep vQa va nho ludn gap khd khan trong viec tie'p can ngudn vdn nay vi cac ngan hang ngai rui ro khi cap tin dung xua't khau cho cac doanh nghiep. ThQ nam, cac DNXK tie'p can ngudn vdn tin dung xua't khau ciia ngan hang chu yeu tQ nghiep vu chiet kha'u bg chQng tQ hang xua't do thie'u tai san dam bao va cung chi difng lai d hinh thQc chiet khau cd truy ddi. ThQ sau, ve phia DNBH, thi trQdng tang trQdng kha ndng trong khi iQc iQgng can bd mdng, am hieu ve thi trQdng bao hiem ve tai chinh, ngan hang cdn han che. Dieu nay din den sQ dich chuyen lao dgng giQa cac doanh nghiep, hon nQa ddi ngu can bd, dai ly bao hiem cua cac doanh nghiep van chQa thQc sQ dap Qng dQOc nhQng yeu cau phat trien mdi ve chuyen mdn. Vi du, nhQ ba DNBH bat dau trien khai BHTD xua't khau, bao gdm Tdng Cdng ty Cd phan Bao hiem Dau khi (PVI); Tdng Cdng nganhang So 57"Thang 12/2010 SINH VIEN & NGHIEN CUfU KHOA HOC ill ty Cd phan Bao Minh (Bao Minh); Cdng ty trach nhiem hQu ban Bao hiem QBE (Viet Nam) van chQa cd dgi ngu chuyen gia ve BHTD xua't khau, hg gan nhQ phu thudc hoan toan vao nha tai bao hiem nQdc ngoai tQ khau khai thac, danh gia rui ro, tham dinh bao hiem ThQ bay, mdi trudng phap ly chQa ddng bd, thie'u sQ giam sat theo ddi va quan ly thi banh luat tap trung va hien cung chQa cd mdt van ban phap ly nao quy dinh cu the ve BHTD x uat khau de cac chu the quan tam cd thd' hieu rd ve loai hinh bao hiem nay de cd nhQng can nhac, quye't dinh thich hgp. Thie'u co che thdng tin day du va minh bach ve tinh hinh kinh doanh va tai chinh cua doanh nghiep, Luat Bao hiem chQa dap Qng dQOc nhu cau hgi nhap qude te. ThQ tam, dd la sQ thie'u hut thong tin, hien nay of Viet Nam chQa cd mdt co che cdng bd thdng tin day du ve doanh nghiep va ngan hang. Trung tam Thdng tin Tin dung Ngan hang (CIC) cua Ngan hang Nha nQdc da boat ddng hon mdt thap nien va dat dQgc nhOfng ke't qua bQdc dau rat dang khich le trong viec cung cap thdng tin kip thdi ve tinh hinh boat dgng tin dung nhQng chQa phai la cO quan dinh mQc tin nhiem doanh nghiep mdt each ddc lap va hieu qua, thdng tin cung cap cdn don dieu, thie'u cap nhat, chQa dap Qng dQOc day du yeu cau tra cQu thong tin, CIC cung mdi chi bao quat dQgc thdng tin trong khu vQc ngan hang, thi trQdng ngoai ngan hang rat ldn chQa ai khai thac. Cac thdng tin ngoai ngan hang dang ehd cac cdng ty tQ nhan gdp sQc va bd sung. Ngoai ra, d Viet Nam he thdng dich vu kiem toan chQa du tin cay, viec thQc thi chuyen mdn chQa dap Qng chuan mQc kiem toan qud'c te nen thdng tin ve doanh nghiep cd the bi sai lech[3]. ThQ chin, co sd ha tang vien thdng nQdc ta cdn yeu kem gay khd khan cho doanh nghiep trong viec tie'p can ngudn thdng tin dang tin cay trong khi dac thu cua cac nghiep vu bao hiem ddi hdi sQ Qng dung cdng nghe hien dai va dieu chinh linh boat cho phu hgp vdi muc dich va trinh do quan ly sQ dung. Tuf nhiiCng thtfc trang va nguyen nhan tren, chiing toi de ra mot so giai phap sau: ThQ nha't, BHTD xua't khau can dQgc phd bie'n rgng rai cho nhOfng chu the cd lien quan: DNXK, ngan hang, doanh nghiep bao hiem (DNBH) thdng qua cac budi hgi thao, dien dan tren truyen hinh, internet, md cac ldp nghiep vu ngan ban. Khuye'n khich DNXK tham gia BHTD xua't khau, hQdng dan cho doanh nghiep ve tinh QU viet ciia BHTD xuat khau de tQ dd nang cao nhan thQc cua hg ve BHTD xuat khaa Ngan hang cung can nang cao nhan thQc ve tin dung xuat khau, hoat ddng mang lai mgt ngudn thu nhap lai va phi dich vu bap dan cho ngan hang nhQng lai tiem an nhieu nii ro. ThQ hai, cac DNXK can nhan thQc day du nhOfng rui ro phap ly qud'c te, hinh thanh thdi quen mua BHTD xuat khau va dQa chi phi bao hiem vao gia thanh, ki ket cac hgp ddng ngoai thQOng vdi dieu kien xuat khau CIF, CIP Hoac nha nQdc cung cd the dQa ra chinh sach bat huge ddi vdi BHTD xuat khau. Vi ban than cac DNXK Viet Nam chQa hieu rd ve thi trQdng BHTD xua't khau cung nhQ riii ro tQ phia nha nhap khau, chinh tri cua qud'c gia nhap khau, luat phap qud'c te nen chinh sach BHTD xua't khau bat huge la can thie't. ThQ ba, cac DNXK can phai tQ iQc, nang cao chat iQgng hang hda, dich vu xua't khau, kha nang canh tranh tren thi trQdng qud'c te. Cac DNXK cung can chu ddng tim den BHTD xuat khau khdng chi vi dich vu tai chinh ma cdn de dQOc tQ van, dinh hQdng trong kinh doanh. Ddng thdi, cac DNXK can cdng khai minh bach kha nang tai chinh va boat dgng kinh doanh cua minh de td chQc cung cap BHTD xua't khau boat dgng thuan lgi hon. ThQ tQ, nha nQdc can cd chinh sach cu the dd'i vdi viec cap tin dung cua cac ngan hang cho cac DNXK cd hgp ddng BHTD xua't khau, tao dieu kien cho DNXK tie'p can ngudn vd'n tin dung xua't khau, ddng thdi cd the xem xet cho phep ngan hang hd trg lai sua't nham giam chi phi cho doanh nghiep. ThQ nam, cac DNXK can xay dQng md'i quan he ben vQng va uy tin vdi cac ngan hang, cung cap nganhang So57«Thang 12/2010 Mii SINH VIEN & NGHIEN CUfU KHOA HQC thdng tin tai ehlnh, kha nang sinh lgi tQ cac hgp ddng xua't khau, ddng thdi cd the sQ dung hgp ddng BHTD xua't khau de thuye't phuc cac ngan hang cho vay vd'n hd trg tin dung xuat khau. ThQ sau, DNXK can phai phat huy ngi iQc ve td chQc quan ly dieu hanh va chuyen mdn, quan he qud'c te, nang cao nang iQc tai chinh, chat iQgng dich vu, chat iQOng nhan sQ, bao dam thdng tin de phat trien boat ddng kinh doanh bao hiem an toan va du nang iQc thQc hien cac hgp ddng bao hiem xua't khau vd'n hen quan de'n rui ro trong giao thQOng toan cau cd gia tri giao dich ldn. ThQ bay, can tie'p tuc hoan thien va cu the hda Luat Kinh doanh Bao hiem bang cac van ban hQdng din phu hgp vdi cam ke't WTO, tap trung vao cac van de nhQ xay dOng hang rao ky thuat ve tieu chuan thanh lap mdt td chQc BHTD xua't khau; quy che trien khai san pham; quy tac tinh phi va bieu phi bao hiem; la loai hinh bao hiem bat huge hay tQ nguyen Md rgng quan he vdi cac cO quan quan ly bao hiem nQdc ngoai de nghien cQu cac chuan mQc qud'c te nham tQng bQdc ap dung phu hgp vdi trinh do phat trien cua thi trQdng, hgc hdi kinh nghiem quan ly, trao ddi thdng tin, co che khuye'n khich phat trien san pham. ThQ tam, nha nQdc can khuyen khich thanh lap cac trung tam thdng tin tin dung boat ddng chuyen sau de cd them nhieu ngudn thdng tin. Td chQc BHTD xua't khau phai xay dOng dQgc he thd'ng cO sd dQ lieu khach hang toan cau va phai dQgc cap nhat thQdng xuyen hen tuc bang each dQa vao sQ dung giao dien thQOng mai dien tQ de phuc vu quan ly va boat ddng kinh doanh, cung cap san pham cho khach hang dQgc de dang hon. ThQ chin, cac cdng ty bao hiem trong nQdc can lien ket lai vQa hgp tac, vQa canh tranh de cung ddi dau vdi sQc ep canh tranh gay gat tQ ben ngoai, hgp tac xay dOng mdt cO sd ha tang vien thdng, Qng dung cdng nghe hien dai giup cac doanh nghiep tiep can ngudn thdng tin dang tin cay, phu hop vdi muc dich va trinh do quan ly sQ dung. Ben canh dd, can phat trien boat dgng lien ke't bao hiem - ngan hang, kenh phan phd'i mdi ciia nganh bao hiem, ngan hang thay mat cho cdng ty BHTD xua't khau, cd the cung cap BHTD xua't khau cho nhOfng nha xua't khau dang sQ dung dich vu cua ngan hang hoac cd che do QU dai hom ddi vdi cac doanh nghiep cd hgp ddng BHTD xua't khau de khuye'n khich cac doanh nghiep tham gia BHTD xua't khau. Cac nhan vien ngan hang cung can dugc dao tao kien thQc ve BHTD xuat khau de cd the phdi hgp vdi td chQc cung cap san pham tQ van trQc tie'p cho khach hang cd nhu cau. Tuy nhien, theo chung tdi, de thanh cdng can cd mdt md hinh BHTD xua't khau phu hgp, ma trQdc tien md hinh nay can dQgc thQc hien trong mgt mdi trQdng thich hgp va can cd sQ tham gia ciia cac chu the vd cung quan trgng: (i) Bd Ngoai giao cd nhiem vu vach ra cac chinh sach ngoai thQOng, thu thap thdng tin ve tinh hinh chinh tri cua cac qud'c gia tren the gidi; (ii) Bd Tai chinh chiu trach nhiem quan ly boat dgng tai chinh va BHTD xua't khau bang each soan thao, de ra cac chinh sach va luat nham khuyen khich phat trien san pham; (iii) Cac Hiep hgi eua titog nganh hang se chiu trach nhiem thanh lap Quy BHTD xua't khau cho timg nganh hang de phd'i hop vdi td chQc BHTD xua't cung cap san pham mgt each chuyen nghiep hon va td chQc BHTDX ddng vai trd quan trgng nha't trong viec cung cap san pham vdi day du cac ye'u to chuyen nghiep can thie't. Lgi ich cua BHTD xuat khau thi da qua rd rang, tuy nhien bdi day la loai hinh bao hiem mdi me d Viet Nam, viec trien khai nghiep vu nay rat phQc tap, do dd ddi hdi phai cd sQ nghien ciiu, chuan bi bet sQc ky iQdng mdi cd the thanh cdng dQgc. Song, dS tha'y mgt sd trien vgng cho sQ phat trien BHTD xua't khau d Viet Nam: (i) Mdi trQdng phap ly dang dan dQgc cai thien; (ii) Nhan thQc cua cac DNXK cung nhQ cac td chQc tin dung xuat khau ve BHTD xua't khau cung nhU rui ro trong giao thQOng quo'c te ngay cang cao tQ dd hinh thanh thdi quen va tap quan mua bao hiem; (iii) Su ra ddi ciia Hiep hgi Bao hiem Viet Nam gan ke't cac DNBH lai vdi nhau de hop tac chia se thong tin vdi nhau. Dd chinh la tien de cho niem tin vao sQ phat trien ciia BHTD xua't khau d Viet Nam trong tQOng lai gan" Tai lieu tham khao 1. Phuang Anh (2010) Bdo hiem tin dung xudt khdu: Cong cu thuc ddy xuat khdu .http://www.thesaigontimes.vn/Home/ta- ichinh / baohiem / 29635/ 2. Nguyin Anh Ddc (2010) Bdo hiim tin dung xudt khdu - Ap dung md hinh ndo cho hieu qud? http:/ /www.webbaohiem. net / s%El%BA%A3n-ph%El%BA%A9m / 3096-bao-hiem-tin- dung-xuat-khau-ap-dung-mo-hinh-nao-cho-hieu-qua.html 3. Hong Phuc (2010) Cda md nhUng con hep. http://cafef vn/20100425123155767CA40/cua-mo-nhung-con-hep.chn 4. Hong Vdn (2008), Chi 5% hdng xuat khdu cd bdo hiem tin dung. http:/ / www.thesaigontimes.vn/Home/kinhdoanh/xu- atnhapkhau / 4122 / 5. Website cua cdc Cong ty Bdo hiim trong nudc. http:/ /www. baominh.com.vn/, "http://www.baoviet.com.vn/", www.pvi. com.vn/. So 57'Thang 12/2010 nganhang . www.thesaigontimes .vn/ Home/kinhdoanh/xu- atnhapkhau / 4122 / 5. Website cua cdc Cong ty Bdo hiim trong nudc. http:/ /www. baominh.com .vn/ , "http://www.baoviet.com .vn/ ", www.pvi. com .vn/ . So 57'Thang. (2010) Bdo hiim tin dung xudt khdu - Ap dung md hinh ndo cho hieu qud? http:/ /www.webbaohiem. net / s%El%BA%A3n-ph%El%BA%A9m / 3096 -bao- hiem- tin- dung- xuat- khau- ap -dung- mo-hinh-nao-cho-hieu-qua.html. hiem cho mgt khoan no (debt) hoac tai san ngan ban (current asset) trong khi bao hiem hang hda la bao hiem cho hang hda ("good", "product", "merchandise"). Dich vu