Các giải pháp nhằm mở rộng hình thức tín dụng thương mại trong các doanh nghiệp ở việt nam hiện nay

t d I I fcTjr>~ r( I -■ o !»rt □ > W ttk 984 LV-rna DHKTOD - ‘ -* -I -i H 7> At ■ -i i u^-i ■ ■i t < I I | I •0 < i»s-' Q S- H b-b g t* «| ten at> S *W v « » f.j * I t'W ■ J , ' J •! » i 1 >,Zs I - 111 • ] X.') c O L W > 0 •a < !>>x •>O LUAN AN THAC SI KHOA HOC KINH l£ LOI CAM DOAN Toi xin cam doan diy la cong trinh nghifin cu'u cua rieng toi Ngudn s6 lifiu va kfit qua nbii luan an la trung thuc chu’a tung du'Oc cong bo bAt ky cong trinh nao khac Tac gia Luan an Nguyen Thanh Llem LUAN AN THAC SI KHOA HOC KINH Tfi MUC LUC Ldl CAM DOAN PHAN Md DAU CHUONG TIN DUNG THUONG MAI - MOT HINH THU’C BAN HANG DUOC AP DUNG RONG RAI TRONG NfiN KINH Tit THI TRUONG 1.1- Tin dung thitdng mai la mot hinh thitc ban hang tin dung 1.1.1 Khai mem tin clung tinting mai 1.1.2 ich cua hinh thu'c tin dung thiting mai hoat dong kinh doanh 1.1.3 Cdc bdt lui va rui ro cua vide dp dung tin dung thiting mai 10 1.1.4 Sttphat trie'n cua cac hinh thu'c ban hang tin dung 11 - Cd so ap dung tin dung thitdng mai va cac nhan to anh hitdng den chinh sach tin dung th dong mai cua cong ty 13 1.2.1 Cdsd dp dung tin dung thiting mai 13 1.2.2 Cdc nhdn to anh hu'dng den chinh sach tin dung 14 1.2.3 Thu'c tiSn dp dung hinh thu'c tin dung tinting mai ndn kinh id thi tru'dng /7 - Cd chS tai trd bang cac cong cu cua tin dung thitdng mai 21 1.3.1 Vay no du'Oc bao dam bdng khoan phai thu 21 1.3.2 Chuydn nhiting cdc khoan phai thu (Factoring) 22 CHUONG THU’C TRANG AP DUNG HINH THU’C TIN DUNG THUONG MAI O' VIET NAM TRONG Tlldl GIAN QUA 24 2.1- Su' phat trien cua hinh thu'c tin dung thitdng mai cac doanh nghiep Viet Nam hien 2.1.1 Bdi canh phdt trilm cua hinh thu'c tin clung thu'Ong mai d 24 Viet nam 2.1.2 Ket qua cua vide dp hinh thilc tin dung tinting mai 2 - Cac hinh thilc tin dung thitdng mai cac doanh nghiep Viet nam 24 26 29 2.2.1 Hinh thu'c ltip ddng ban vdl tit mua ndng san 29 2.2.2 Hop ddng cung cdp hang hoa, dich vu thu'Ong xuvdn 30 2.2.3 Cdc hop ddng dai ly 31 LOAN AN THAC Si KHOA HOC KINH ot 2.2.4 Hap ddng ban tin dung "ngdm dinh" 22 2.2.5 Cac hap ddng thoa thufin ve that han thank loan .33 - Cac tifiu chuan chu ynu va pbifdng phap danh gia tin dung khach hang 33 2.3.1 S’Utin nt/Ung h'ong cdp tin dimg thuang mat chtia co hh thong 34 2.3.2 Vdt bao dam thhdnn duac nhdla mot cdu canh 34 - Cong tac thu nd 35 - Kiem soat hoat dong tin dung va chuan bi cd sd du lieu cho viec md rong tin dung 36 - Cd ch! chuyen dich khoan phai thu n.hhm tim ki£m nguon tai trd 37 2.7- KKt luun 38 CHUONG CAC GIA! PHAP NhAm m6 RONG HINH THCc TIN DUNG 42 THUONG MAJ VIET NAM TRONG DJEC KIEN HIEN NAY 3.1- Nhung van de can dudc nMn thcc ro rang ve tin dung thUdng mai hoat dong kinh doanh d Viet nam 42 3.1.1 Fdn de dPt cho viec ap dung tin dung thu'dng mac■ 42 3.1.2 Anh hudng cua tin dung thu'ang mai dni vdi hoat dOng kinh doanh cua doanh 42 nghitp 3.2- Xay drtng chinh sach tin dung thUdng mai nhhm chi dao thong nhat hoat dong d cong ty 43 3.2.1 Noi dung cua chinh sach tin dung thuong mai 43 3.2.2 Xdy dung chinh sach md rong tin dung va hoan thien phWngphap danh gia tin 46 dung khach hang 3.2.3 Xdy dung chinh sach thu nd 3 - Van dung phtfdng phan tich cnn bien de danh gia cac pinking an tin dung 57 ' 58 3.3.1 Muc tieu cua chinh sach tin dung 58 3.3.2 Phuongphapphfin tick cdn bien cac chinh sach tin dung: 59 4- To chitc tot vvsc bbn hang t in dung va kiem soat chat che kkoan ppai thu 66 3.4.1 T'd chu'c cnng tac ban hang tin dung: 66 3.4.2 [)dnh gia hoat dOng ban hang tin dung, 66 3.4.3 Danh gia viec thu nc 67 - Dice kiec vv kien nnhi cEo viec ap dyu^g hinh -hifc t in dyun d Viet nnan 70 LUAN AN THAC Si KHOA HOC KINH T& 3.5.1 Dieu kien cdn ban de dp dung tin dung thuong mai cac doanh nghiep Viet nam hien 70 3.5.2 Cdc kien nghi vO vidc hinh thank moi trtfdng vi mo thudn lai cho vide dp dung tin dung thiiong mai phAn KfiT luan DANH MUC NGUON SO LIEU VA TAI LIEU THAM KHAO 71 72 *33 LUAN AN THAC SI KHOA HOC KINH TE phAn mo dAu Tinh cap thiet cua viec nghien cu’u de tai Hoat dong cd chd thi tru'dng cac doanh nghiep Viet nam dang dan chftp nhan canh tranh nhit each thu'c tdn tai cua minh Mac du, nhan thiic dude tac dong rAt tich cue cua hinh thiic tin dung thudng mai, cac doanh nghiep nude ta tidp nhan no hdt sue lung lung Mot phAn kha ldn la doanh nghidp cdn qua de dat khong dam ban tin dung, hoac du'a cac rang buoc nang nd lam mat tac dung cua ban tin dung PhAn khac la cac doanh nghiep khong cd nhiing tieu chuan, nguyen tAc nhAt dinh, dAn ddn that thoat khong thu nd du’de VAn dd dat rAt cap thidt la can cd each nhin nhan nghiem trie vd hoat ddng tin dung thUdng mai d Viet Nam, xac dinh ro nhu'ng die’m tdt, die’m chua tot cac mat ydu kem, cac nguyen nhan ciia tinh trang ydu kern viec ap dung tin dung thu’Ong mai Vd mat ly luan, can tim phu'dng phap luan cho vAn dd ap dung tin dung thitdng mai d Viet nam bao gdm cac tieu chuan danh gia tin dung khach hang, cac hinh thu'c tin dung thitdng mai, va each thu'c kie’m soat hoat dong Tu dd, du'a cac kidn nghi tao didu kien ap dung cac hinh thu'c tin dung thudng mai mua ban hang cua cac doanh nghiep Viet nam Muc dich nghien cu'u cua luan an Luan an tong kdt hoat dong tin dung thudng mai viec mua ban cua cac doanh nghiep nude ta hien nay, du'a cac phu'dng phap van dung mot each thich hdp cac hinh tlni'c tin dung thudng mai vao thu'c tien, gop phAn giai quydt mot each he thdng cac vAn dd cd tinh ly luan vd hinh thu'c d Viet nam f)fii tu'ong va pluun vi lighten cu'u Tritoc hdt, luan an tap trung nghien cu'u doi tu'dng mua hang tin dung la cac khach hang to’ chiic, cac nha kinh doanh (ban buon, ban le, dai ly ) Luan an chita de cap ddn viec ap dung rong rai hinh thu'c vdi ca nhan, ngu'di tieu dung cudi cung LUAN AN THAC SI KHOA HOC KINH 'it Pham vi cua luan an cung gidi han nghien cu'u hoat dong tin dung thUdng mai mua ban noi dia, chUa nghien cull hoat dong tren pham vi kinh doanh ngoai thUdng 4.Phuong phap nghien cuu Luan an su' dung phudng phap vat bien chung va phiidng phap vat lich sii la phUdng phap nghien cu'u cd ban Luan an cung se thUc hien cac khao Su dung phudng phap phan tich nh&rn xac dinh cac dSc tritng cua didu kien tin dung Tren cd sd si dung phUdng phap tong hdp phac hoa didu chinh khai quat cho cac khach hang yeu cau tin dung thitdng mai Nhuhg dong gop cua luan an -Thti nhit, luan an tong kdt hoat dong viec tin dung thu'dng mai thdi gian qua, va chi sU can thidt md rdng hinh thu'c didu kien hien -Thu' hai, hinh each nhin mot each he thdng vd viec md rOng tin dung thu'dng mai cac doanh nghiep -Thu' ba, du'a phudng phap luan va mot s6 chi dan cu the nhSm md rong tin dung thu'dng mai Ket cau luan an Chu'dng Tin dung thu'dng mai - mot hinh thu'c ban hang ap dung rong rai ndn kinh td thi tru'dng Chu'dng Thu'c trang cua viec ap dung hinh thu’c tin dung thu'dng mai d cac doanh nghiep nude ta thdi gian qua Chu'dng Cac giai phap nham md rong hinh thu'c tin dung thitdng mai cac doanh nghiep Viet nam hien LUAN AN THAC SI KHOA HOC K.INH TE CHUCNG TIN DUNG THITONG MAI - MOT HINH THUC BAN HANG DUOC AP DUNG ã ã ã ã ô RdNG RAI TRONG n!n KINH T! THI• TRUONG • 1.1 - Tin dung thudng mai la mot hinh thiic ban hang tin dung 1.1.1 Khai niem tin dung thu'ong mai Mot khoan tin dung co the coi nhil mot nghiep vu mot the nhan hay mot phap nhan - goi la ngudi cho vay , cho mot ngu'di khac - goi la ngu'di di vay, su dung tidn vdi cam ket hoan tra va kem theo lai Theo nguyen nghia "tin dung" nghia la long tin: ngudi cung cap tin vao kha nang va uy tin cua khach hang, hay thudng nhan Tin dung thudng mai (Trade credit) hay tin dung ngudi cung cdp (Supplier's credit) chi su' viec ngu'di cung c