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BO• GIAO DUC VA DAO TAO • • TRUONG DAI HOC KINH TE QUOC DAN - o o o — TRAN VIET HAI PHlfiJNG HUONG VA GIAIPHAP THUC DAY BAO HIEM HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DU&NG BIEN TAI CONG TY BAO HIEIH DAU KHI VIET NAM CHUYEN NGANH KINH TE THUONG MAI LUAN VAN THAC SY KINH TE Ngitdi hitdng dan khoa hoc PGS.TS Nguyen Thira Loe DAI HOC KTQD TRUNG T^5 THONG TIN THIJVIEN | HA NOI - 2005 LOI CAM DOAN Toi xin cam doan day la cong trinh nghien chu cua rieng toi dutch sh hir&ng dSn cua PGS.TS Nguydn Theta Loe Cac thong tin,, th lieu luan van la trung there va dhhc thu thap, phan tich qua trinh nghien cutu there te tai Cong ty Bao hiem Ddu Viet Nam Trilli Viet H&i MUC LUC Leri cam doan Danh muc cac bang, bieu va so Danh muc cac tir viet tat Ldi md dau Chuemg 1: LY LUAN CHUNG VE BAO HIEM HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DUONG BIEN CUA DOANH NGHIEP KINH DOANH BAO HIEM TRONG NEN KINH TE THI TRUdNG 1.1 Lich suf hinh va vai tro cua bao hiem hang hoa XNK van chuyen bang dudng bien: 1.2 Noi dung cua bao hiem hang hoa XNK van chuyen bring dudng bien: 11 1.3 Tai bao hiem lmh vuc bao hiem hang hoa XNK van chuyen bring dudng bien: 35 1.4 Thi trudng bao hiem hang hoa XNK van chuyen bring dudng bien tai Viet Nam va the gidi: 39 Chuemg 2: THUC TRANG BAO HIEM HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DUONG BIEN TAI CONG TY BAO HIEM DAU KHI VIET NAM 49 2.1 Gidi thieu cong ty Bao hiem Dau khi: 49 2.2 Phan tich tinh hinh bao hiem hang hoa XNK van chuyen bring dudng bien tai cong ty Bao hiem Dau khi: 54 2.3 Cac ket luan rut qua viec phan tich tinh hinh bao hiem hang hoa XNK van chuyen bang dudng bien tai Cong ty BHDK: .78 Chuemg 3: PHUONG HUONG VA GIAI PHAP NHAM THUC DAY BAO HIEM HANG HOA XUAT NHAP KHAU VAN CHUYEN BANG DUdNG BIEN TAI CONG TY BAO HIEM DAU KHI 84 -23.1 Muc tieu va phuong hudng phat trien bao hiem hang hoa XNK van chuyen bang dudng bien tai Cong ty Bao hiem Dau Viet Nam: 84 3.2 Nhiimg giai phap thuc day bao hiem hang hoa XNK van chuyen bang duong bien tai Cong ty BHDK: 87 3.3 Mot so kien nghi voi cac co quan quan ly va Nha nude: 101 Ket luan Tai lieu tham khao -3DANH MUC CAC BANG, BIEU DO VA SO DO Noi dung Trang 1.1 Tinh hinh hang hoa xuat khau tham gia bao hiem ntfdc giai doan 1996 - 2004 42 1.2 Tinh hinh hang hoa nhap khau tham gia bao hiem nudc giai doan 1996 - 2004 43 1.3 Doanh thu phi bao hiem hang hoa XNK toan thi truong giai doan 1996 - 2004 44 1.4 Tinh hinh boi thuong hang hoa XNK van chuyen bang duong bien tham gia bao hiem nudc cac nam 1996 -2004 46 2.1 Ket qua kinh doanh cua Cong ty BHDK giai doan th nam 1996 - 2004 52 2.2 Doanh thu khai thac dich vu bao hiem hang hoa XNK van chuyen bang duong bien tai Cong ty BHDK th nam 1996 2004 62 2.3 Phi bao hiem hang hoa XNK van chuyen bang duong bien cua Cong ty BHDK va thi truOng Viet Nam giai doan 1999 - 2004 72 2.4 Ket qua hoat dong nhan tai bao hie’m hang hoa XNK van chuyen bang duong bien tai Cong ty BHDK th nam 2002 2004 73 2.5 Ket qua hoat dong nhuong tai bao hiem hang hoa XNK van chuyen bang duong bien tai Cong ty BHDK th nam 2002 2004 75 2.6 Tmh hinh boi thuong hang hoa XNK van chuyen bang duong bien cua Cong ty BHDK tu 1999-2004 77 2.7 Danh gia ve viec thay doi cong ty bao hiem cua cac khach hang nudc 82 1.1 Tinh hinh hang hoa xuat khau tham gia bao hiem tai cac cong ty bao hiem nudc giai doan th 1996 - 2004 42 1.2 Tinh hinh hang hoa nhap khau tham gia bao hiem tai cac cong ty bao hiem nudc giai doan 1996 - 2004 43 1.3 So luong cac cong ty bao hiem kinh doanh nghiep vu bao hiem hang hoa XNK tai Viet Nam giai doan th 1996 - 2004 45 1.4 Ty le phi bao hiem hang hoa XNK van chuyen bang duong bien cua thi truong bao hiem Viet Nam giai doan th nam 1996 - 2004 45 Ten Bang Bieu -4- Ten Noi dung Trang 2.1 Thi phan cua cac cong ty bao hiem phi nhan tho nam 2004 53 2.2 Doanh thu cua Cong ty BHDK giai doan th nam 1996 -2004 53 2.3 Doanh thu nghiep vu bao hiem hang hoa XNK van chuyen bang duOng bien so vdi doanh thu cac nghiep vu bao hiem khac cua Cong ty BHDK th nam 1996 - 2004 63 2.4 Doanh thu bao hiem hang hoa XNK van chuyen bang duOng bie’n nganh va ngoai nganh tai Cong ty BHDK th nam 1996 - 2004 64 2.5 Doanh thu phi bao hiem hang hoa XNK van chuye’n bang duOng bien tai Cong ty BHDK va thi truong Viet Nam cac nam 1999 - 2004 73 2.6 Tinh hinh nhan TBH hang hoa XNK van chuyen bang duOng bien tai Cong ty BHDK th nam 2002 - 2004 74 2.7 Tinh hinh nhupng TBH hang hoa XNK van chuyen bang duOng bien tai Cong ty BHDK th nam 2002 - 2004 76 2.8 Ty le boi thuong nghiep vu bao hiem hang hoa XNK van chuyen bang duOng bien cua Cong ty BHDK va thi truOng Viet Nam th nam 1999 - 2004 77 2.9 Danh gia cua khach hang ve chat lupng dich vu cua cac Cong ty bao hiem tai Viet Nam thuoc cac phan kinh te 81 1.1 Co che' bao hiem va tai bao hiem 36 2.1 Co cau th chhc cua Cong ty BHDK 50 2.2 Quy trinh khai thac bao hiem hang hoa XNK van chuyen bang duOng bien tai Cong ty BHDK 55 2.3 Quy trinh giam dinh, boi thuOng ton that tai Cong ty BHDK 65 So -5z N /\X x DANH MUC CAC TU VIET TAT Th viet tat Noi dung BHDK Bao hiem Dau TBH Tai bao hiem TTC Ton that chung TTBP Ton that bo ph an TTR Ton that rieng TTTB Ton that toan bo XNK Xuat nhap khau -6LOU mO D/ra l.Ti'nh cap thiet cua de tai : Bao hiem hang hoa la mot nhung nghiep vu bao hiem truyen thong va lau ddi nha't tren the gidi va o Viet Nam Loai hinh bao hiem da trd mot tap quan thuong mai chung buoc ngudi bao hiem va ngudi duoc bao hiem phai tuan thu tham gia bao hiem, nhat la doi vdi bao hiem hang hoa xuat nhap khau Co nhieu loai bao hie’m hang hoa xuat nhap khau: Bao hiem hang hoa van chuyen bang dudng bien, bang dudng bo, bang dudng sat, bang dudng hang khong Tuy nhien, tren thuc te hien la hang hoa xuat nhap khau van chuyen bang dudng bien chiem khoang 90% tong khoi luong hang hoa xuat nhap khau cua the' gidi Do vay ma bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien dong vai tro het sue quan trong hoat dong bao hiem hang hoa cua the' gidi noi chung va cua Viet Nam noi rieng Ngay nay, cung vdi su phat trien cua nen kinh te Viet Nam, kim ngach xuat nhap khau cua ca nudc da tang len dang ke, nhung mot thuc te' cho thay rang : so luong hang hoa xuat nhap khau mua bao hiem thong qua cac cong ty bao hiem nudc rat nho be (khoang 5% do'i vdi hang xuat khau va 25% doi vdi hang nhap khau ) Co the noi: chua tinh den viec tham nhap vao thi trudng bao hiem the' gidi ma ve bao hiem hang hoa xuat nhap khau “Viet Nam da thua tren san nha” Do do, viec nghien cuu phuefng huong phat trien va tim cac giai phap nham day manh bao hiem hang hoa xuat nhap khau van chuyen bang dudng bie’n la het suc can thiet Hien la mot bon cong ty bao hiem ldn nhat cua Viet Nam, Cong ty Bao hiem Dau - doanh nghiep hoat dong lmh vuc bao hi£m phi nhan tho - vdi tiem luc kinh te' manh me, dang va chac chan se giu mot vai tro het suc quan trong linh vuc bao hiem hang hoa xuat nhap khau van chuyen bang dudng bien cua Viet Nam Vdi nhung ly do, toi da chon de tai : “Phuong hudng va giai phap thuc day bao hiem hang hoa xua't nhap khau van chuyen bang dudng bien tai Cong ty Bao hie’m Dau Viet Nam” -7- Muc dich nghien cuu : Luan van thong qua viec phan tich, danh gia tinh hinh bao hiem hang hoa xuat nhap khau van chuyen bang duong bien cua the' gioi, Viet Nam noi chung va tai Cong ty Bao hiem Dau noi rieng, tu rut nhung ket luan can thiet phai quan tam va phat trien bao hiem hang hoa XNK van chuyen bang duong bien tai Cong ty Bao hiem dau Viet Nam giai doan truoc mat cung nhu lau dai TU noi dung nghien cuu, luan van de xuat cac phuong huong va giai phap nham thuc day kinh doanh bao hiem hang hoa XNK van chuyen bang duOng bien thong qua viec phat trien cac loai hinh bao hi£m va nang cao chat luong dich vu bao hiem tai Cong ty Bao hiem Dau giai doan 2005 - 2010 va nhung nam tie'p theo Doi tugng va pham vi nghien cuu Doi tuong nghien cuu cua de tai la nhung ly luan va thuc te ve bao hiem hang hoa XNK van chuyen bang duong bien o cac doanh nghiep kinh doanh bao hiem phi nhan tho Pham vi nghien cuu cua de tai la Cong ty Bao hiem Dau truc thuoc Tong Cong ty Dau Viet Nam tu nam 2000 den Phuong phap nghien cuu Viec giai quyet cac van de co ban cua de tai dua tren cac phuong phap nghien cuu khoa hoc, chu yeu lay phuong phap vat bien chUng va vat lich su lam phuong phap luan co ban Phuong phap phan tich dinh luong, phuong phap so sanh, phuong phap phan tich he thong, phuong phap phan tich thong ke, phuong phap phan tich ket hop voi phuong phap tong hop nham thuc hien muc tieu nghien cuu de tai da chon Ket cau cua luan van Ngoai phan mo dau, ket luan, phu luc va tai lieu tham khao, luan van gom chuong voi ket ca'u nhu sau: Chuong : Ly luan chung ve bao hiem hang hoa xuat nhap khau van chuyen bang duong bien cua doanh nghiep kinh doanh bao hiem nen kinh te' thi trudng Chuong : Thuc trang bao hiem hang hoa xuat nhap khau van chuyen bang duOng bien tai Cong ty Bao hiem Dau Viet Nam Chuang : Phuong huong va giai phap thuc day bao hiem hang hoa xuat nhap khau van chuyen bang duong bien tai Cong ty Bao hiem dau Viet Nam - 100 - ddi ngu giam dinh co thdi gian trai nghiem there te qua viec hoc tap true tiep tir cac cong tac giam dinh nudc ngoai dang cong tac tai Viet Nam, tir tirng buoc nang cao chat lupng giam dinh va tao long tin doi vdi khach hang Trong trucfng hop khach hang khong yeu cau, cong ty bao hiem co the sir dung giam dinh vien cua minh viec xac dinh tdn that Mat khac, viec xay tdn that co the xay o bat ky noi nao tren the gidi VI vay, Cong ty can lua chon cho minh mot sd cac Cong ty giam dinh cd uy tin tren the gidi de dam bao kip thdi cho viec giam dinh cd tdn that xay 3.2.9 Dao tao va nang cao nghiep vu cho can bo bao hiem Vdi phuong cham phuc vu khach hang mot each tot nhat de phat tridn, Cong ty BHDK luon luon coi nhan td ngudi Trong nhung nam gan day, su phat trien thi trudng bao hiem ddi hoi d ngudi can bo bao hiem khong nhung phai cd kien thue sau rong, chuyen mon cao, vung vang ve moi loai hinh, moi didu kien bao hiem ma ddi hoi mot kha nang tdng hop, phan tich danh gia cac thong tin mot each chfnh xac va logic ve bao hiem Chfnh vi vay, viec nang cao trinh nghiep vu cho can bo nganh bao hiem la mot van de het sire can thiet mang tfnh chien lupc tinh hinh hien Trudc het, vdi xu hudng hoi nhap the gidi nen trinh dp ngoai ngu, dac biet la ngoai ngu chuyen nganh la yeu cau khong the thieu vdi mdi can bp nhan vien bao hiem Ngoai ra, cung can dao tao can bo phien dich rieng, cd trinh dp cao de cd the phat huy tac dung tot nhiem vu phien dich nham phuc vu dam phan ky ket hpp ddng, du an Ben canh viec xay dung ke hoach cu can bp di hoc, tham gia hoi thao, khao sat nudc ngoai de nang cao kien thlic, tich luy kinh nghiem, Cong ty ddng thdi can mdi chuyen gia cua cac td chuc bao hiem ldn sang giang day cho cac ldp bdi dudng nghiep vu cho can bo bao hiem Viec dao tao la can thiet, lam cho cac can bo kinh doanh bao hiem cd trinh dp cao hon nhieu linh vuc Nang cao vai tro tu van cua dpi ngu can bp khai thac bao hiem Can bp khai thac bao hiem biet tu van cho khach hang xem loai tai san cua ho thi nen mua dieu kien bao hiem moi rui ro hay chi nen mua bao hiem vdi didu kien hep hon Nhu vay khach hang se khong phai tra nhung khoan phf bao hiem khong can thiet va cung khong dupc bdi thudng nhung rui ro tuong ung trudng hpp tai san cua ho bi tdn that Can bp bao hiem cung can cd kien thuc, nhung am hieu hang hai de cd the tu van cho khach hang biet hang hoa cua ho nen va khong nen cho nhung loai tau nao nao hay phuong thuc chuyen cho ddi vdi tung loai hang hoa de muc dp rui ro la ft nhat Can bp khai thac cua - 101 - Cong ty BHDK qua viec tu van cua minh se tao duoc su tin tuong ve phia khach hang, lam cho ho yen tam hon tham gia bao hiem tai Cong ty BHDK, tir loi keo khach hang ldn tham gia bao hiem tai Cong ty BHDK Ddi vdi cong tac giam dinh thi viec dao tao cho can bo giam dinh khong chi la nhung kien thuc ve hang hai ma ca nhung kien thuc ve ky thuat de ho cd dupc nhung danh gia dung xac dinh nhung nguyen nhan va muc dp tdn that Chat lupng cong tac bdi thudng phu thuoc hoan toan vao bien ban giam dinh Viec ddi ngudi thu ba cung khong the cd ket qua neu bien ban giam dinh khong xac dinh ro nguyen nhan gay tdn that Ngudi giam dinh cung can phai biet trudng hpp nao thi can lay mdu phan tfch tren may, tranh viec giam dinh theo cam tinh Nhung can bo lam cong tac bdi thudng phai la nhung can bo gidi, chuyen sau, hieu ky dieu khoan bao hiem de cd the biet rui ro thuoc trach nhiem bao hiem hay khong Day la yeu to then cho't de bdi thudng dung Cd the thiet hai, tdn that cd that nhung khach hang khong mua bao hiem rui ro dd thi khong dupc bdi thudng, ngupc lai phai bdi thudng day du cho khach hang neu khong se din den tinh trang tranh chap anh hudng den uy tin cua Cong ty BHDK Ngoai ra, phai danh gia viec su dung can bo Danh gia va su dung can bo la hai viec quan trong cong tac can bo Danh gia chfnh xac can bo la co sd vung chac de dao tao va su dung hpp ly can bo, tao dong luc manh me, dong vien can bo cong hien siic luc, tai chi hoan tot nhiem vu dupc giao Danh gia can bo khong dung, khong chfnh xac dan den viec sir dung can bo mot each tien, lam mat di dong luc phan dau cua timg ca nhan, tham chf lam xao tron tam ly cua mot tap the, gay nen su tram lang tri tre cong viec 3.3 MOT SO KIEN NGHI V(3l CAC CO QUAN QUAN LY VA NHA NUdC Cung vdi su phat trien cua nen kinh te Viet Nam nhung nam tdi, thi trudng bao hiem se cang cung co' vai tro va vi tri cua minh tren thi trudng tai chfnh cung nhu khang dinh dan vi the cua khu vuc thi trudng nhieu tidm nang bang su dong gop cua thi trudng bao hiem vao toc dpi tang trudng chung cua nPn kinh te Co the khang dinh qua trinh phat trien thi trudng bao hiem nhung nam tdi da co dupc nhung dinh hudng day du va chfnh xac Tuy nhien, van tuong ddi sdm de ket luan 10 trinh hoi nhap va phat trien thi trudng bao hiem nhung nam tdi da la hoan hao va - 102 - cu the Nhung kien nghi dudi day chi la mot phan dong gop vao qua trinh xay dung va phat trien mot thi truong bao hiem Viet Nam noi chung va thi trudng bao hiem hang hoa XNK van chuyen bang during bidn noi rieng vung manh Viec nghien cuu tfnh kha thi va mile cap thiet cua cac giai phap dupe kien nghi d day, cung nhu ddi vdi cac giai phap chinh thuc dd phat tridn thi truong bao hmm cua Chinh phu va cac co quan quan ly doi hoi cac nghien cuu cd tinh tdng the, pham vi nghien cuu rong ldn: - Tiep tuc hoan thien co che, chinh sach, hanh lang moi truong phap ly - Can sdm nghien cuu va ban hanh cac van ban thdng tu hudng dfin cac doanh nghiep bao hiem va cac doanh nghiep XNK thuc hien cac quy dinh cua phap luat linh vuc bao hidm hang hoa XNK - Nha nudc cd chinh sach khuyen khich ngudi dan va cac doanh nghiep tham gia bao hiem, nhat la bao hiem tai cac cong ty bao hiem nudc - Phat trien mang ludi bao hiem chuyen nghiep, moi gidi bao hiem va cac kenh phan phoi khac - Khuyen khich cac doanh nghiep bao hidm hien dai hoa cong nghe thong tin - Phat trien thi truong chung khoan ca vd chidu rong ldn chieu sau - Khuyen khich cac doanh nghiep bao hidm nha nudc md rong pham vi hoat dong kinh doanh, ke ca thi thi trudng khu vuc va quoc te - Kien toan bo may td chuc cua Hiep hoi Bao hidm de hd trp cac doanh nghiep bao hidm vien - Sap xep lai cac doanh nghiep bao hidm hien cd nudc Nhung thach thuc va thdi co cd tir md cua thi trudng bao hidm d Viet Nam dat can co su cd gang tdng luc tir nhieu phia nham thuc hien cac giai phap va lo trinh thich hpp se tao didu kien cho cac doanh nghiep bao hidm va thi trudng bao hidm Viet Nam cd dupc mot vi the va canh tranh song phang Cac cong ty bao hidm noi chung va bao hidm Dau Viet nam hien dang can mot moi trudng phap ly day du de cd thd phat trien lanh manh dung hudng 3.3.1 Ddi vdi cong tac quan ly: Thu nhat, can dao tao nang cao trinh cho can bo quan ly nha nudc ve kinh doanh bao hidm Qua khao sat didu tra mSu cung nhu y kien cua cac chuyen gia da cho - 103 - thay, trinh chuyen mon nghiep vu cua cac can bo quan ly nha nuoc nhidu bat cap cho nen da han che rat nhieu viec theo doi, giam sat hoat dong cua thi trudng bao hiem, dac biet la doi vdi thi trubng bao hiem dang giai doan phat trien nhanh ca vd so lupng va chat lupng VI vay, cap thiet phai nang cao trinh chuyen mon nghiep vu vd hoat dong kinh doanh bao hidm, chu den bdi dubng cac kien thuc vd danh gia rui ro, dinh phf, trfch lap du phong nghiep vu, kien thuc vd quan ly dau tu, kien thuc kinh doanh quoc te Ben canh cac yeu cau vd trinh quan ly nha nudc, trinh ngoai ngu, tin hoc cung phai dupc xem Thu hai, can cd hudng dim cu the each xac dinh cac chi tieu tai chfnh dd dam bao cho cong tac giam dinh tai chfnh cua co quan quan ly nha nudc dupc chat che; tir dd cd co sb can thiep kip thbi doanh nghiep cd nguy co mat kha nang toan, dam bao cho thi trubng bao hiem phat trien on dinh, ben vung Thu ba, de phu hpp vdi dubng hoi nhap cua nganh bao hiem Viet Nam, chfnh phu can cd nhung didu chinh va ndi long, dan bai bo nhung quy dinh rang buoc qua chat che va lam han che su phat trien cua thi trubng bao hiem xu the' hoi nhap theo hubng: - Do'i vdi xu hudng toan cau hoa, cac quy dinh xam nhap thi trubng can dupc ndi long va thi trubng bao hiem Viet Nam dupc mb cira tung budc Xet tren phuong dien loi fch quo'c gia, chfnh phu can tao didu kien khuyen khfch cho viec phat trien cac doanh nghiep bao hidm nudc sdh sang danh lay uu the' hoi nhap Do'i vdi xu hudng tu hoa cac quy dinh hoat dong dupc ndi long dubng phat trien khong ngimg Thbi gian va thu tuc chap nhan cap phep cho san pham mdi dupc rut ngin va su kiem soat phf bao hidm dupc ndi long tu tir - Co che kiem soat do'i vdi cac doanh nghiep bao hidm cung can dupc chuydn doi theo hudng di chuydn tir kiem soat tham nhap va kiem soat hoat dong di den kiem soat tai chfnh cua cac cong ty bao hidm Ben canh dd , ky luat thi trubng canh tranh cung can dupc tiep tuc de cao Nhung cong ty bao hidm nao vi pham nguyen tdc , chudn muc cua thi trubng, cac quy dinh phap luat se bi trimg phat nang Cimg vdi xu hudng chung cua thi trubng tai chfnh quo'c te, viec hpp tac phat trien kinh doanh cac ben cung cd loi giua cac doanh nghiep bao hidm, - 104 - ngan hang thuong mai va cac cong ty tai chinh se cang phat trien theo hudng cung cap cho khach hang cac dich vu tron goi va hoan hao Do vay, ranh gidi giua cac nganh cac linh vuc tai chfnh cang md dan nen doi hoi co quan quan ly thi truong bao hidm phai co nhung thay doi va thfch ung kip thoi, mot mat vua de tao dieu kien cho cac doanh nghiep bao hiem phat trien manh me nhd cac hinh thuc hop tac linh hoat, mat khac cung co duoc mot co che' phap ly dam bao su tuan thu cac quy dinh ve nghiep vu cua cac doanh nghiep bao hiem va bao dam duoc quyen loi cua khach hang trudc cac san pham tai chfnh cang phuc tap 3.3.2 Can nang cao ty thang hoa XNK tham gia bao hiem nine O tam vi mo, nang cao ty hang hoa XNK tham gia bao hiem nudc co tac dung gop phan cai thien can can toan quoc gia Vdi hoat dong xuat khau theo dieu kien CIF, hang hoa duoc chuyen cho bang tau nudc va duoc cong ty bao hie’m nudc bao hie’m se tao ngudn thu ngoai te vi chi phf van tai va phf bao hiem ve thuc chat duoc tinh vao gia hang va phfa nudc ngoai tra Nhap khau theo dieu kien FOB co tac dung giam chi ngoai te, trudng hop chung ta chi phai chi ngoai te de nhap khau hang hoa, ma khong phai chi tien nhap dich vu van tai duong bien va dich vu bao hie’m cua nudc ngoai nhu trudc day So' ngoai te chi cho mdi hop ddng ngoai thuong giam se cai thien tinh trang tham hut tai khoan vang lai keo dai nhieu nam nhu hien cua nudc ta Doi vdi cac cong ty XNK neu don bao hie’m duoc ky ket vdi cac cdng ty bao hie’m Viet Nam, cdng ty XNK tranh duoc nhung phien phuc ve thu tuc phap ly, ngon ngu, dia ly co the’ se gap phai su co bao hiem xay Trong truong hop cong ty bao hie’m Viet Nam khong du nang luc bao hiem, phfa Viet Nam vAn co loi chung ta co dieu kien lua chon cong ty tai bao hiem uy tin bao hie’m cho hang hoa cua minh, ddng thdi lua chon cac dieu khoan bao hiem phu hop vdi tinh hinh tai chfnh cung nhu hoat dong kinh doanh cua cong ty Hon nua, tap quan thuong mai quoc te' chi yeu cau ben xuat khau mua bao hiem o muc toi thieu Nha nhap khau muon an toan hon cho tai san cua minh phai ky cac hop ddng bo sung Nhu the, suy cho cung, cong ty nhap khau Viet Nam van phai mua bao hie’m truong hop nhap khau CIF Cong ty se chu dong hon neu gianh duoc quyen mua bao hie’m thong qua hop ddng nhap khau FOB hoac CFR Kim ngach hang hoa XNK tham gia bao hi^m nudc tang co y nghia quan thuc day nganh bao hiem phat trien Theo nguyen ly so dong, luong khach hang tham gia cang ldn cong ty bao hie’m cang co dieu kien phan chia rui ro giua cac doi - 105 - tircmg bao hiem, tranh cho cong ty trudc nhung tdn that ldn anh hudng khong tot den tinh hinh tai chinh cong ty Va dieu cang cd y nghia hcfn ma ty le bdi thudng cua nghiep vu bao hidm hang hoa XNK nudc ta nhung nam qua luon d muc cao, khoang 60-80% Muc bdi thudng dat cong ty bao hiem trudc nhung nguy co tidm an khong ludng trudc dupe De nang cao ty hang hoa XNK dupe bao hidm nudc, trudc tien can co su co' gang nd luc cua chinh cac cong ty bao hidm Trong nhung nam qua, nganh bao hidm Viet Nam da dat dupc nhieu cong viec khai thac khach hang mdi Chat luong phuc vu dupc nang len rd ret Ngoai viec cung cap san pham theo yeu cau cua khach hang, cac doanh nghiep bao hidm da chu dong tang cudng tiep can khach hang de tu van ky thuat chuyen mon, giup khach hang lua chon rui ro tham gia bao hidm cho phu hpp va dat hieu qua Tuy vay, thdi gian tdi, nganh bao hidm Viet Nam can khong ngung hon nua nang cao nang luc bao hiem len ngang tam quoc te Phai co chien luoc dao tao dpi ngu can bo tinh thong ky thuat nghiep vu, hieu luat phap quoc gia, quoc te, cd nghe thuat giao tiep, ung xir trudc khach hang; phai da dang hoa san pham, khai thac triet de thi trudng nudc; phai co chien luoc nang cao nang luc tai chinh cua cac cong ty bao hiem de cac cong ty bao hidm Viet Nam cd kha nang ky cac hpp ddng bao hiem cho nhung tai san cd gia tri ldn, Nha nudc can tang cudng cung cap von cho cac cong ty bao hidm nha nudc dd nang cao kha nang canh tranh cua cong ty vdi cac cong ty bao hidm nudc ngoai, tao uy tin vdi cac cong ty XNK nudc ngoai ho ky hpp ddng bao hidm vdi ta Dieu Nghi dinh 42/2001/ND-CP 07/8/2001 Quy dinh chi tiet thi hanh mot sd dieu cua Luat Kinh doanh Bao hidm cd ghi nguyen tac tham gia bao hidm: • Td chuc, ca nhan co nhu cdu bao hidm chi dupc tham gia bao hidm tai cac doanh nghiep bao hidm hoat dong tai Viet Nam • To chuc, ca nhan co nhu cau bao hidm co thd tham gia bao hidm tai doanh nghiep bao hidm khong cd tru sd tai Viet Nam cac trudng hpp sau day: Cac doanh nghiep bao hidm hoat dong tai Viet Nam chua cung cap dupc loai san pham bao hidm ma td chuc, ca nhan cd nhu cau tham gia bao hiem Theo quy dinh cua cac dieu udc quoc te' ma Chinh phu Viet Nam da ky ket hoac tham gia - 106- Thuc te hien cac doanh nghiep bao hiem hoat dong tai Viet Nam co thd cung cap day du san phAm bao hiem cho hang hoa nhap khau va chua co didu udc quo'c te nao bat buoc cac chu hang nhap khau phai mua bao hiem tai nuoc ngoai trit mot so hang hoa thuoc cac hiep dinh vay no, vien trp Nhu vay co the hieu rang, tham gia bao hiem cho cac 16 hang nhap khau tai cac doanh nghiep bao hiem dang hoat dong d Viet Nam la bat buoc do'i vdi td chuc, ca nhan co hang nhap khAu, dupe quy dinh Luat Kinh doanh Bao hiem va Nghi dinh 42/2001/ND - CP Hien nhidu td chuc, ca nhAn nhap khAu chua chap hanh quy dinh ndi tren, cd thd la: Theo thoi quen tir trudc chua quan tAm den chi phf bo mua bao hiem hang nhap khau, thudng dam phan theo gia CIF cho nhanh gon Chua hieu het tac dung cua mua bao hiem hang nhap khau tai cac doanh nghiep bao hiem d Viet Nam: cd the mua bAng VND, dupe giai quye't khieu nai, giam dinh, bdi thudng mot each kip thdi day du nhA't, dupc cac doanh nghiep bao hiem tu van cho each giai quye't tdn that khong thuoc rui ro bao hiem, ddi nhung ben lien quan bdi thudng ! Chua thA'u hieu quy dinh cua LuAt Kinh doanh bao hiem va Nghi dinh 42/2001/ND-CP nen khong thuc hien Chua lam cho do'i tac (ngudi cung cap hang nhap khAu) thay dupc viec mua bao hiem hang nhap khau tai cac doanh nghiep bao hiem d Viet Nam la bAt buoc theo luat Vi nhAp khAu theo gia CIF nen it cd co quan de y tdi va khong cho rAng ngudi nhap khau cd hanh vi mua bao hidm tai nudc ngoai, kho xu ly vi pham dupc Do khong nAm dupc luat phap quo'c te va ngai phidn nen giao het hoat dong mua bao hiem cho ddi tac nudc ngoai De cac to chuc, ca nhAn tham gia bao hidm hang nhap khau tai Viet Nam thuc hien nghiem chinh Luat Kinh doanh Bao hidm nen chAng can cd giai phap sau: - Can cd thong tu hudng dAn cua Bo Tai chfnh ve viec mua bao hidm dd cd bao hidm hang nhap khau tai cac doanh nghiep bao hidm hoat dong tai Viet Nam - 107 - - Can co che tai xu phat vdi td chuc ca nhan mua bao hiem hang nhap khau tai doanh nghiep bao hiem khong co tru so tai Viet Nam ke ca trudng hop nhap khau theo gia CIF nhu xu phat vi pham hanh chinh, xuat toan phi bao hiem - Khong thu thue gia tri gia tang vdi phi bao hiem hang nhap khau vi sau hang ve cua khau Viet Nam, co quan hai quan thuc hien gia tinh thue nhap khau va thue gia tri tang hang nhap duoc tinh tren gia CIF co bao gdm ca phi bao hiem Viec dam bao tinh chat mot san pham bao hiem chi bi danh thue GTGT mot lan o khau tieu dung cuo'i cung Ben canh do, Nha nudc can co co che, chinh sach cu the khuyen khich cac cong ty XNK ky ket hop ddng theo dieu kien xuat khau CIF, nhap khau FOB hoac C&F nhu: giam thue XNK cho chu hang nao tham gia bao hiem tai Viet Nam, hoac giam thue doanh thu hay thue gia tri gia tang, giam thu tuc hai quan, hoac chu hang duoc giao han ngach XNK cao hon so vdi nhung chu hang khong tham gia bao hiem tai Viet Nam Voi cac chinh sach uu dai tren, cac cong ty XNK se chu dong hon dam phan ky ket, thuc hien phuong thuc xuat khau theo dieu kien CIF, nhap khau theo dieu kien FOB hoac CFR tao co so nang cao ty hang hoa XNK tham gia bao hiem nudc, ddng thdi thuc day nganh bao hie’m Viet Nam phat trien Doi vdi cac cong ty XNK can nhanh chong thay ddi tap quan thuong mai cu Chuyen dan th phuong thuc xuat khau FOB, nhap khau CIF sang xuat khau theo dieu kien CIF, nhap khau theo dieu kien FOB Dieu xet ve toan cuc co loi cho nen kinh te" quoc dan da tao co hoi cho nganh bao hiem hang hai va nganh van tai bien phat tridn Va chinh su phat trien cua hai nganh co tac dong nguoc tro lai gop phan mo rong khong ngUng hoat dong kinh te' doi ngoai Su phoi ket hop hd tro cung phat trien cua ba linh vuc XNK, bao hie’m hang hoa van chuyen bang dudng bie’n, va van tai dudng bi^n co mot y nghia quan Se la rat kho cho hoat dong XNK neu nganh bao hiem va van tai bien kem phat trien, va nganh bao hiem va van tai bien cung khong the phat trie’n manh duoc dieu kien kim ngach XNK thap 3.3.3 Phat tf-ic’n thi trrnmg chimg khoan Viet Nam : d Viet Nam, thi trudng chUng khoan mdi duoc lap, quy mo nho cho nen hoat dong dau tu chung khoan cua cac doanh nghiep bao hiem mdi chi bat dau tu nam 2001 vdi ty rat nho, chi khoang hon 1% tong von dau tu Cu the, tong - 108 - nguon von thuc te dau tu cua cac doanh nghiep bao hiem nam 2001 la 3.770 ty dong th! chi co 52,5 ty dOng la duoc dau tu vao chung khoan Tuong tu, nam 2002, tong nguOn von thuc te dau tu la 7.391 ty dong th! dau tu chung khoan chi chiem 66 ty dong Tinh den het nam 2003, tong so von nhan rdi ma cac doanh nghiep bao hiem dau tu trd lai nen kinh te la 13.800 ty dong Tuy nhien, h!nh thuc dau tu chu yeu vSn la mua cong trai, trai phieu Chinh phu va gui tiet kiem Tong hai khoan muc trung b!nh chiem den 80% tong nguon von ddu tu (trong do, h!nh thuc tien gui chiem tren 50%) Day la nhung khoan dau tu dem lai muc sinh loi thap nhung cac doanh nghiep bao hiem vdn chon phuong thuc la hinh thuc dau tu chu yeu nhdm giam toi thieu kha nang rui ro Tuy nhien, de’ thu hut cac doanh nghiep bao hiem dau tu vao chung khoan, lam cho thi trudng chtfng khoan Viet Nam co them suc cau de phat trie’n on dinh, hoat dong dau tu cua cac doanh nghiep bao hiem mang lai hieu qua cao, tuong xung vdi tiem nang ve von thi ngoai viec cac doanh nghiep bao hiem phai chuan bi ve mat nhan su cung nhu trinh nghiep vu kinh doanh chung khoan, thi trudng chung khoan Viet Nam can phai co suc hap dSn Cu the la hang hoa tren thi trudng phai phong phu; thong tin phai ddy du, kip thdi va minh bach; thi trudng 6n dinh, han che duoc nhung bien dong bat thudng, nhung hanh vi thao tung, lung doan 3.3.4 Cong khai va minh bach hoa thong tin ti-on^g quan ly: Thi trudng bao hidm Viet Nam dang md cua manh me phu hop vdi xu the chung cua the gidi Khi hoi nhap vao thi trudng the gidi, trach nhiem cua co quan quan ly bao hiem Viet Nam la phai tang cudng phoi hop, lien ket chat che vdi Hiep hoi cac nha quan ly bao hiem quoc te (IAIC) Mot nhung dieu kien quan de hoi nhap la cang phai cong khai hoa, minh bach hoa thong tin; va day la didu ma cac nha quan ly bao hiem Viet Nam can quan tam hon nua Thi trudng Viet Nam dang co toc tu hoa, md cua rat nhanh; vay toe phat trien cua thi trudng cung rat nhanh Dieu co loi cho thi trudng Ngay cang co cac cong ty bao hiem nudc ngoai, co cac cong ty bao hie’m My muon tham nhap, khai thac thi trudng Mot kinh nghiem cua My rat can cho thi trudng bao hiem Viet Nam Do la su tiep xuc, lien he rat chat che giua co quan quan ly bao hiem vdi cong chung My Co nhung Website chuyen cung cap tat ca cac thong tin cua cac doanh bao hiem My Bat cd ngudi dan nao co nhu cau thong tin ve bao hiem deu co the truy cap va biet ve mot doanh nghiep bao hiem nhat dinh; bao gom cac thong tin ve tinh hinh tai chinh, hieu qua kinh doanh, so' ldn bi khie'u nai, tranh chap, so' lan gap phai nhung kho khan, cac bien phap da tung ap dung Co quan quan ly - 109 - bao hiem xuat ban nhung cuon sach nho voi nhung noi dung gioi thieu trach nhiem, quyen loi tham gia bao hiem, cac rac roi co the gap phai Viec tuyen truyen, giao due cho ngubi dan ve bao hiem dupc dac biet quan tam Ho to chuc cac cuoc thi, cac hinh thuc khac thubng xuyen dang tai tren truyen hinh, phat thanh, bao chi nhdm phat trien thi trubng bao hiem O Viet Nam, viec tuyen truyen bien giao duc nhu vay chua dupc to chuc mot cach chat che va quy mo, mbi chi co cac doanh nghiep quang cao rieng biet va tu phat Co quan quan ly bao hiem - Bo Tai chinh - can luon giam sat chat che suot qua trinh hoat dong cua cac doanh nghiep, khong de tinh trang nguy hiem mbi giai quye't De theo cach lam nay, cac cong ty bao hiem phai tuan thu che bao cao, thong tin mot cach chat che: bao cao tai chinh hang nam, hang quy, hang thang phai nop bao cao tinh hinh kinh doanh Cac chuyen gia cua co quan quan ly se tien hanh phan tfch cac bao cao, chi xu hubng, kha nang phat trien cua doanh nghiep va thi trubng Dieu giup cho viec giai thich viec cac du bao cua co quan quan ly bao hiem se kha sat vbi thuc te Trong trubng hop co nghi van, Bo Tai chfnh se phoi hop vbi doanh nghiep bao hiem de lam ro van de va de xuat voi ngubi dung dau co quan quan ly ap dung cac bien phap can thiet Trubng hop co hien tuong khong binh thubng, co nguy co mat kha nang toan, cac co quan quan ly se ap dat mot che bao cao thubng xuyen hang tuan, tham chf hang Nha quan ly kiem tra quy de phong rui ro, neu thay xuong tha'p co nguy co, co the cho vay de khoi phuc, giam thieu kha nang rui ro 3.3.5 Van de hop tac va sap xep lai cac cong ty bao hiem Viet Nam Qua trinh cong nghiep hoa, hien dai hoa tat ye'u se lam gia tang qua trinh tap trung san xuat xa hoi ca ve quy mo, pham vi va cubng Trong cac thap ky gan day, b cac nuoc Dong A va Dong Nam A, qua trinh dien vbi nhip rat nhanh, tuong ung vbi toc tang trubng cua nen kinh te' Mot net dac trung nOi bat cua qua trinh tap trung hoa b cac nen kinh te' la su hinh va phat trien cao cua tap doan kinh te' Hien tuong dem lai nhieu uu the nhu tap trung duoc moi ngubn lucve von, lao dong ky thuat, ngubi tao suc manh mbi de doanh nghiep phat trie’n, tang sue canh tranh tren thi trubng Hon nua, neu hoat dong rieng le keo dai se khien cong ty bao hiem co quy mo nho chua co du phuong dien tai chfnh huu hieu de ung vbi nhung mdc rui ro cao tham gia bao hiem Do cong ty bao hiem buoc phai nhubng phan lbn phf tai bao hiem cho cac cong ty nubc ngoai Chfnh vi vay, nguon tien chay nubc ngoai chu -110- khong de dau tu phat trien kinh te nudc Ngoai khong de tdn tai mai tinh trinh trang canh tranh khoc liet tren thi trudng bao hiem Viet nam nhu hien nay, vi su canh tranh se gay nhung thiet hai khong nho cho chinh cac doanh nghiep bao hiem sau la Nha nudc va ngudi tieu dung Thuc te cho thay, nhidu cong ty bao hiem cung khai thac mot nghiep vu bao hiem hoac cung mot khach hang bao hiem thi ket qua dan den la phf bao hiem bi thap, khoan chi hoa hong dupc tang len Kieu canh tranh nhu vay, cac cong ty bao hidm se chiu nhieu thiet thoi Neu xay dung moi quan he hop tac truc tiep ve chuyen mon se co the tranh duoc tinh trang bat loi cho doi ben, bao ve dupc quyen lpi cua nganh bao hiem Ve van de hpp tac giua cac nha bao hiem thi tren the gidi hien co xu hudng cac cdng ty bao hie’m hay moi gidi bao hiem hpp nhat lai vdi de lam nen suc manh cua ho Chi vong thdi gian ngan, mot so cong ty moi gidi linh vuc nang lupng nhu Jene Fenton Slade, Bain Hogg da hpp nhat vao tap doan moi gidi bao hiem' Aon Tat nhien la Aon da mua cac cong ty nhung du thi sau mot sue manh ket hpp da dupc phat trie’n va cac cong ty "dudi mot mai nha chung" de tim dupc tieng noi bao ve quyen lpi cua O Viet Nam, hien vdi su ddi cua nhidu cong ty bao hie’m mdi, Nha nudc nen khuyen khfch cac cong ty lien ket lai vdi nhau, co cac quy che' bat buoc chung vd bao hiem va tai bao hiem ma cac cong ty bao hiem goc va tai bao hiem Viet Nam hien deu phai triet de tuan theo, co nhu vay mdi tao suc manh cho cong ty bao hiem Viet nam de’ co the’ canh tranh lanh manh va hy vong du suc duong dau vdi cdng ty bao hi^m khdng lo cua nudc ngoai se tien hanh hoat dong kinh doanh tai Viet Nam tuong lai Tom lai, qua trinh hoi nhap kinh te' quoc te dat nen kinh te' nudc ta trudc nhung thdi co mdi va thach thuc mdi Trong boi canh do, nganh bao hie’m Viet Nam noi chung, Cong ty BHDK noi rieng can chu dong hon nua viec nang cao chat lupng phuc vu khach hang, da dang hoa san pham bao hiem, tang cudng tiem luc tai chfnh de hoi nhap cdng va canh tranh co hieu qua vdi cac cong ty bao hi^m nudc ngoai, tao co so nang cao ty kim ngach hang hoa XNK van chuyen bang dudng bien tham gia bao hiem tai cac cong ty bao hiem nudc Ket luan Trong hoat dong thuong mai va hang hai quoc te, bao hiem hang hoa XNK van chuyen bang dudng bien la mot yeu cau khong the thieu va hien no da trd mot tap quan quoc te Tai Viet Nam, cung vcri su phat trien va hoi nhap cua nen kinh te dat nudc, thi trudng tiem nang ve bao hiem hang hoa XNK cang ldn Tuy nhien, thuc te cho thay han ngach hang hoa XNK tham gia bao hiem nudc chiem ty le rS't thap VI vay, nghien cuu de phat trien linh vuc bao hiem thdi didm hien la dieu can thiet doi vdi cac doanh nghiep bao hidm phi nhan tho noi chung va Cong ty Bao hiem Dau khf noi rieng Duoc hoan tren co sd nghien cuu ly luan vd bao hidm hang hoa XNK van chuyen bang dudng bien va va tinh hinh thuc te tai Cong ty Bao hiem Dau khf, luan van da dua duoc cac van de chu yeu sau: Trudc het, luan van da he thong hoa ve mat ly luan, ly thuyet chung vd kinh doanh bao hidm, vai trd va vi tri cua bao hiem hang hoa XNK van chuyen bang dudng bidn ndn kinh te thi trudng tai Viet Nam Luan van da trinh bay cac noi dung cua hoat dong kinh doanh bao hidm noi chung va bao hiem hang hoa XNK van chuyen bang dudng bien noi rieng tai cac cong ty bao hiem Luan van phan tich, danh gia thi trudng bao hiem hang hoa XNK tai Viet Nam, tir dd dua cac uu diem, nhuqc diem cua thi trudng, nhung thuan lqi va cac van dd kho khan ma cac doanh nghiep bao hiem Viet Nam gap phai tham gia thi trudng bao hiem hang hoa XNK tai Viet Nam Thong qua phan tich thuc trang vd bao hiem hang hoa XNK van chuydn bang dudng bien tai Cong ty Bao hidm Dau khf, luan van da cho thay ket qua kinh doanh, vai trd va vi tri cua bao hiem hang hoa XNK van chuydn bang dudng bidn tai Cong ty Bao hiem Dau khf Luan van cung da danh gia cac uu didm, chi cac nhuqc didm ddng thdi cung phan tich cac nguyen nhan khach quan va chu quan cua cac van dd ton tai Tu cho thay, Cong ty Bao hiem Dau can co su dau tu dd thuc day, phat trien kinh doanh nghiep vu bao hiem -112- Cuoi cung, luan van dua phuong hudng va cac giai phap nham thuc day kinh doanh bao hiem hang hoa XNK van chuyen bang dudng bien tai Cong ty Bao hiem Dau Nhu da phan tich luan van, bao hiem hang hoa XNK van chuyen bang dudng bie’n hien la mot nhung linh vuc bao hiem kho khan nhat tren thi trudng bao hiem Viet Nam Do do, de thuc day dupc linh vuc bao hiem hang nay, ngoai su no luc noi tai cac cong ty bao hie’m thi rat can dupc su quan tam cua cac co quan quan ly nha nudc va su ho trp cua cac doanh nghiep XNK Viet Nam Vi day la linh luc nghien cuu tuong do'i rong, lien qua den ca hoat dong bao hiem goc va tai bao hie’m nen luan van khong tranh khoi nhung thieu sot, tac gia rat mong nhan dupc cac y kien dong gop cua cac thay giao, co giao va ngudi doc Nhan day, toi xin chan cam on PGS TS Nguyen Thua Loc, cac thay giao, co giao khoa Thuong mai, Trudng Dai hoc Kinh te quoc dan va cac anh chi can bo tai Cong ty Bao hie’m Dau da giup toi hoan luan van - 113 - TAI LIEU THAM KHAO Bo Tai chinh (2004) "Hudng dan thi hanh Nghi dinh so 42/2001/ND-CP 01 thang 08 nam 2001 cua Chinh phu” Thong tit so 98/2004ITT-BTC 19/10/2004 Bo Tai chinh (2004) "Hudng dan thuc hien Nghi dinh so' 43/2001/ND-CP 01 thang 08 nam 2001 cua Chinh phu" Thong tit so 9912004ITT-BTC 19/10/2004 PGS TS Hoang Van Chau (2002) Bao hiem kinh doanh, NXB KHVKT Cac Ban tin cua Hiep hoi Bao hiem tir nam 2001 - 2004 Cac Bao cao tong ket nam cua Cong ty Bao hiem Dau Chinh phu (2003) "Chien luoc phat trien thi trudng bao hiem Viet Nam tu nam 2003 den nam 2010" Chinh phu (2001) "Quy dinh chi tiet thi hanh mot so' dieu luat kinh doanh bao hie’m" Nghi dinh so 42/2001/ND-CP 01/08/2001 Chinh phu (2001) "Quy dinh che' tai chinh doi vdi doanh nghiep bao hiem va doanh nghiep moi gidi bao hiem" Nghi dinh sd 43/2001/ND-CP 01/08/2001.' PGS.TS Nguy6n Hong Dam (1994) Van tdi vd bao hiem ngoai thuong , NXB Giao due 10 PGS.TS Nguyen Van Dinh (2004) Giao trinh Bao hiem, Trudng Dai hoc Kinh te quo'c dan, NXB Thong ke' 11 PGS.TS Nguyen Van Dinh (2003) Giao trinh Quan tri kinh doanh bao hiem, Trudng Dai hoc Kinh te' quo'c dan, NXB Tho'ng ke - 2003 12 Duong Huu Hanh (2004) Van tdi, giao nhan quoc te vd bao hiem hang hai, NXB Tho'ng ke’ 13 Trinh Thoanh Hoan (2004) "Ron rang thi trudng bao hiem" Tap chi Thi trudng tai chinh tien te 14 Hoc vien Tai chinh (2004) Giao trinh kinh doanh bao hiem NXB Tho'ng ke 15 Le Quy Khiem (1998) Cac che dinh hudng dan kinh doanh bao hiem NXB Tho'ng ke 16 GS.TS Truong Moe Lam (2001) Mot sd dieu can biet ve phap ly kinh doanh bao hiem, NXB Tho'ng ke 17 PGS.TS Nguyen Thira Loe, PGS.TS Nguyen Duy Bot (1998) Giao trinh Van tdi vd bao hiem hang hod kinh doanh thuong mai quoc te, NXB Tho'ng ke' 18 Luat Hang hai Viet Nam (1993) NXB Chinh tri -114- 19 Luat Kinh doanh bao hiem va cac van ban hudng din thi hanh (2004) NXB Tai chfnh 20 Robert H Brown (1998) Marine Insurance, Cargo Practice - Fifth Edition 21 PGS TS Ho Xuan Phuong (1999) Bao hiem Trudng Dai hoc Tai chfnh ke toan NXB Tai chfnh 22 Do Huu Vinh (2003) Bao hiem vd giam dinh hang hod XNK van chuyen bang dudng bien, NXB Tai chfnh 23 Vinare - Thong tin Thi trudng bao hiem : cac so' tir nam 2001 - 2004 24 Vinare - Tap chf Bao hie’m - Tai bao hiem: cac sd tir nam 2001 - 2004 25 Website cua Bao Viet, PJICO, Lloyd'd, Willis Marine
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