Quản trị rủi ro trong thanh toán bằng thư tín dụng ở ngân hàng thương mại cổ phần đông nam á

DO THI HONG IAC SI QUAN TRI KINH DOANH TRUONG DAI HOC KINH TE QUOC DAN DO TH1 X DAI HOC KTQD TT THONG TIN TH W VIEN PHONGLUAN AN-TU LIEU QUAN TRI RUI RO TRONG THANH TOAN BANG THU TIN DUNG NGAN HANG THUONG MAI CO PHAN DONG NAM A r r Chuyen nganh: Quan tri kinh doanh quoc te LUAN VAN THAC SI QUAN TRI KINH DOANH NGUOI HUONG DAN KHOA HOC : TS TA • • VAN LOI • HA NOI, NAM 2011 LO’I CAM DOAN Toi xin cam doan day la cong trlnh nghien cuu cua rieng toi Nhung so lieu, tu lieu, ket qua dua luan van la trung thuc Noi dung cua luan van chua tung duqc cong bo bat ky cong trlnh nghien cuu khoa hoc nao Ngudi cam doan Dd Thi Hdng MUC LUC • • MUC LUC DANH MUC SO DO, HINH, BANG r _ ■* , x _ _ DANH MUC CAC TU VIET TAT TOM TAT LUAN VAN MO DAU CHUONG 1: LY LUAN CHUNG VE QUAN TRI RUI RO TRONG PHUONG THUC THANH TOAN BANG THU TIN DUNG O NGAN HANG THUONG MAI CO PHAN 1.1 Nhung rui ro thudng gap phuong thuc toln bang thu tin dung d f A ngan hang th uung mai co phan .3 1.1.1 Tong quan ve phuong thuc tin dung chung tu 1.1.2 Rui ro phuong thuc tin dung chung tu .9 1.2 Can van ban phap ty cd lien quan den vine phong tiggra rui ro twing t^^anh toan qudc te theo phuong thuc tin dung chung tu 10 2.1 UCP 10 1.2.2 ISBP 14 1.2.3 Moi quan he phap ly giua UCP voi luat quoc gia 16 1.3 Quan ttr rui ro thaigi toan bb^n^ thu tin dung tai ng&n hang thuo'ng mai .16 1.3.1 Nhan dang rui ro 19 1.3.2 Do luong rui ro 27 1.2.3 Kiem soat va phong ngua rui ro 29 1.4 Kinh nghunn qqan tri rui ro hong toon bbng thu tin dying d ngan hang ddu tu vaphlt trien Viet Nam - BIDV 30 r \ e 1.4.1 Nguyen tac quan tri rui ro toan bang thu tin dung tai BIDV .30 1.4.2 Quy trinh quan tri rui ro toan bang thu tin dung tai BIDV 31 CHUONG 2: THUC TRANG VE QUAN TRI RUI RO TRONG THANH TOAN BANG THU TIN DUNG O NGAN HANG THUONG MAI CO PHAN DONG NAM A 32 v y a r 2.1 Tong quan ve ngan hang thuffng mai co phan Ddng Nam A 32 2.1.1 Qua trinh hinh va phat trien 32 2.1 Tinh hinh hoat dong kinh doanh cua SeABank nam 2007-2010 33 2.1.3 Tinh hinh hoat dong toan quoc te tai SeABank giai doan 2007-2010 37 2.2 Phhntich thwctrang qqun tri rUi ro tlihnli toan bangthw tin dung tai SeABank 45 2.2.1 'Nhan dang rui ro toan bang thu tin dung tai SeABank 45 2.2.2 Do luong rui ro toan bang thu tin dung tai SeABank 53 2.2.3 Kiem soat va xu ly rui ro toan bang thu tin dung tai SeABank 54 2.2.4 Mot so tinh huong quan tri rui ro phuong thuc toan bang thu tin dung tai SeABank 65 2.3 Dann gia tlucc train quUn tri rui ro tronn dthnn tonn bann diu' tin dunn Uii SeABank 70 2.3.1 Ket qua dat duoc hoat dong quan tri rui ro theo phuong thuc toan bang thu tin dung tai SeABank 70 2.3.2 Nhung mat ton tai hoat dong quan tri rui ro theo phuong thuc toan bang thu tin dung tai SeABank : 74 2.3.3 Nguyen nhan nhung mat ton tai hoat dong quan tri rui ro theo phuong thuc toan bang thu tin dung tai SeABank 76 CHUONG 3: MOT SO GIAI PHAP NHAM TANG CUONG QUAN TRI RUI RO TRONG THANH TOAN BANG THU TIN DUNG O NGAN HANG TMCP DONG NAM A DEN NAM 2015 83 3.1 Dinh huong phtt trien cun SeABank 83 3.1.1 Dinh huong phat trien chung cua SeABank 83 3.1.2 Dinh huong phat trien theo phuong thuc toan bang thu tin dung tai SeABank 84 3.2 Muc tieu huring tci quan tri rui ro theo phuang thiec toan bang thu tin dung 85 3.3 Mot sd giai phap nham tang curing quan tri rui ro toan bang thu tin dung 86 3.3.1 Phong ngua rui ro Ute nghiep 86 3.3.2 Phong ngua rui ro lien quan den nghia vu va cam ket cua ngan hang 88 3.3.3 Cac bien phap phong ngua rui ro dao due 90 3.3.4 Cac bien phap phong ngua rui ro phap ly 92 3.3.5 Cac bien phap phong ngua rui ro chinh tri 92 3.3.6 'Nang cao trinh ky nang nghiep vu cua can bo toan quoc te 93 3.3.7 Xay dung cam nang kiem tra chung tu 94 3.3.8 Cong tac ho trp hoat dong toan quoc te 94 3.4 Mot sd kien nghi vrii chhnh phh va ngan hang nha nnric nham tang curing quan tri rui ro toan bang thu tin dung 95 3.4 Kien nghi voi chinh phu ; 95 3.4.2 Kien nghi voi Ngan hang Nha nude 97 KET LU AIN 98 TAI LIEU THAM KHAO X A •? DANH MUC SO DO, HINH, BANG S# do, kink, bang Ten dank muc Trang So d6 1.1 Quy trinh nghiep vu lien quan den L/C nhap khau So d6 1.1 Quy trinh nghiep vu lien quan den L/C xuat khau Hinh 1.1 Quy trinh quan tri rui ro toan bang thu tin 18 dung Bang 1.1 Thang dinh ti'nh cho xac suat ton that 28 Bang 1.2 Thang dinh tinh cho muc nghiem 29 Hinh 2.1 Tong huy dong von va tong du no cua SeABank qua cac 35 nam 2007-2010 Hinh 2.2 Doanh so toan xuat nhap qua cac nam 39 Hinh 2.3 Ty doanh so toan quoc te theo cac phuong 40 thuc toan quoc te Hinh 2.4 Ty so luong giao dich theo cac phuong thuc 40 Hinh 2.5 toan quoc te • *> So luong giao dich cua L/C nhap khau qua cac nam 41 Hinh 2.6 Doanh so cua L/C nhap khau qua cac nam 42 Hinh 2.7 So luong giao dich cua L/C xuat khau qua cac nam 44 Hinh 2.8 Doanh so cua L/C xuat khau qua cac nam 45 Bang 2.1 Ket qua hoat dong kinh doanh 2007-2010 34 Bang 2.2 Ket qua hoat dong toan quoc te 2007-2010 Bang 2.3 r F f 38 f Doanh so va so luong giao dich toan quoc te qua 38 ca nam Bang 2.4 Tinh hinh toan L/C nhap khau qua cac nam 41 Bang 2.5 Tinh hinh toan L/C xuat khau qua cac nam 42 Bang 2.6 Ty le loi chung tu hang xuat tai SeABank 51 Bang 2.7 Thang dinh tinh cho muc nghiem cac rui ro 53 xay toan bang thu tin dung DANH MUC CAC TU VIET TAT Tir viet tat Dien giai CN Chi nhanh cv Chuyen vien CVQHKHDN Chuyen vien quan he khach hang doanh nghiep GDCN Giam doc chi nhanh KH Khach hang KSV kiem soat vien L/C Letter Credit - thu tin dung NDUQ ngudi duoc uy quyen NH Ngan hang NHCD Ngan hang chi dinh NHCK Ngan hang chiet khau NHPH Ngan hang phat hanh NHTB Ngan hang thong bao NHXN Ngan hang xac nhan TK Tai khoan TMCP Thuong mai co phan TTQT Thanh toan quoc te TTTT Trung tam toan TRUONG DAI HOC KINH TE QUOC DAN DO THI HONG QUAN TRI RUI RO TRONG THANH TOAN BANG THU TIN DUNG O NGAN HANG THUONG MAI CO PHAN DONG NAM A r r Chuyen nganh: Quan tri kinh doanh quoc te TOM TAT LUAN VAN THAC SY • • HA NOI, NAM 2011 i MO DAU Ly chon de tai La mot nhung linh vuc hoat dong kinh doanh cua ngan hang thuong mai, toan quoc te doi va phat trien khong ngung nhu mot tat yeu khach quan, nhien qua trinh hoat dong cua minh, toan quoc te khong chi don thuan mang lai nhung loi ich kinh te ma phat sinh nhung nguy co co the gay rui ro, ton that truc tiep cho dat nudc, cho ngan hang, cho doanh nghiep kinh doanh xuat nhap khau Rui ro hoat dong toan quoc te cua ngan hang thuong mai la van de xay ngoai y muon qua trinh hoat dong toan quoc te va anh huong xau den hoat dong kinh doanh cua ngan hang thuong mai Trong thoi dai nay, su phat trien cua nen kinh te gan lien vdi cac hoat dong kinh te xa hoi, thi truong cang phat trien va mo rong moi quan he vdi khu vuc va quoc te Day la dieu kien thuan loi de phat trien thuong mai va cac dich vu cua ngan hang Tuy nhien, muc rui ro tiem an cung gan lien vdi cac co hoi su hoi nhap kinh te mang lai Vi vay, ngan hang TMCP Dong Nam A (SeABank) cung nhu cac ngan hang thuong mai khac khong ngung dau tu nang cao hieu qua hoat dong cua cac phuong thuc toan qudc te dac biet la phuong thuc tin dung chung tu Tuy nhien, tin dung chung tu khong phai la mot nghiep vu gian don, rui ro tin dung chung tu neu xay se co tac dong rat ldn va anh huong den su ton tai, phat trien cung nhu uy tin cua ngan hang Chinh vi vay, viec phong ngua han che rui ro phuong thuc tin dung chung tu la viec lam can thiet ma SeABank va cac ngan hang thuong mai Viet Nam cung nhu cac doanh nghiep xuat nhap khau can quan tam Do vay, tren co so cac tai lieu ly luan ve rui ro, quan tri rui ro va cac tai lieu thuc te cua Seabank, em quyet dinh nghien cuu de tai : “Quan tri rui ro toan bang thu tin dung d ngan hang thuong mai cd phan Ddng Nam A” 85 Tuy da trien khai nhieu bien phap nham nang cao chat luong va giam thieu rui ro xay vdi ngan hang hoat dong toan qudc te, song nhieu nguyen nhan, rui ro toan qudc te ma cu the la toan thu tin dung van xay it nhieu, gay thiet hai vat chat va anh hudng tdi uy tin cua ngan hang Vi vay, viec nghien cuu va tim bien phap han che rui ro la yeu cau buc thiet thdi gian hien Vi vay, trudc mat, SeABank tang cudng dich vu tu van cho khach hang, cung cap cac thdng tin va ldi khuyen can thiet nham giam bdt rui ro, giam chi phi toan va tang muc an toan Day manh ap dung cong nghe mdi de nang cao chat lugng phuc vu tao uy tin vdi khach hang De tri the manh toan qudc te, SeABank can day manh ap dung cong nghe vao toan de nang cao chat lugng phuc vu khach hang, ddi mdi phong each, tac phong, thai cham soc khach hang nham thoa man tot hon nhu cau cua khach hang 3.2 Muc tieu hudng toi quan tri rui ro theo phtro’ng thirc toan bang thu* tin dung - Han che tdi thieu rui ro toan theo L/C, khdng ngirng tim kiem khach hang toan xuat nhap khau mdi va tri mdi quan he gan bo vdi cac khach hang truyen thdng; khdng ngung cai tien phuong phap lam viec, ddi mdi phong each giao dich nham nang cao chat lugng san pham dich vu theo hudng chuydn mon hoa va da dang hoa, lam tang kha nang canh tranh nham thu hut khach hang - Nang cao ty phi dich vu tu hoat dong kinh doanh ddi ngoai tong nguon thu cua SeABank - Phan dau dua trinh nghiep vu ve toan qudc te noi chung va phuong thuc toan bang thu tin dung noi rieng bat kip cac chuan muc qudc te va tap quan ngan hang quoc te; 100% can bo lam cong tac toan qudc te phai thuc su am hieu cac quy tac, quy dinh qudc te toan bang L/C va giao dich vdi cac doi tac mot each chuyen nghiep 86 - Tung budc md rong hoat dong ngan hang ke ca hoat dong toan qudc te tai cac trung tam ngan hang tai chinh qudc te ldn nhu My, Hdng Kong, Singapore - Xay dung chien luoc tong the ve chinh sach khach hang, chinh sach marketing, chinh sach ve von, tin dung, ngoai te de ho tro va tao dieu kien thuan loi cho hoat dong toan phat trien 3.3 Mot so giai phap nham tang circrng quan tri rui ro toan A bang thu* tin dung 3.3.1 Phdng ngira rui ro tac nghiep - Bo tri nhan su phu hop: Rui ro tac nghiep la nhung rui ro gay bdi su khong can mot each hop ly qua trinh xu ly giao dich cua can bo nghiep vu dan den vi pham cac quy tac, quy udc, cac cam ket cua ngan hang Trong van de rui ro tac nghiep, ngudi la yeu to quan nhat va co tinh chat quyet dinh Do vay, de phong tranh rui ro tac nghiep can phai tac dong vao yeu to ngudi trudc tien Ngan hang can bo tri can bo cd du nang luc, trinh do, tinh than trach nhiem thuc hien hoat dong toan qudc te Su can than, am hieu sau nghiep vu cua can bo tac nghiep qua trinh xu ly giao dich se gop phan dang ke viec han che cac rui ro tac nghiep co the xay * Sau gui chung tir, SeABank co the gap cac truong hop sau: - Chung tir xuat trinh phu hop vdi L/C bi ngan hang phat hanh tir choi toan Giai phap de nghi cho truong hop la: + Xem xet ky ly tir choi va co su phan bien kip thoi neu ly tir choi khong phu hop vdi tap quan qudc te + Neu ly tir choi hop le sai sot cua bo phan toan qudc te kiem chung tir chua phat hien het nhung bat hop ly cua chung tir Neu nhung sai sot cd the dieu chinh va thoi han xuat trinh chung tir thi phai thong bao 87 cho khach hang de kip thdi dieu chinh thdi han xuat trinh Neu khach hang khong the dieu chinh kip thi de nghi khach hang thuong luong vdi ngudi nhap khau chap nhan bat hop le - Chung tir xuat trinh phu hop vdi L/C nhung den lam viec thu v§n chua thay ngan hang phat hanh toan SeABank can: + Gui dien nhac nhd ngan hang phat hanh thuc hien dung nghTa vu toan cua minh theo thong le quoc te + Thong bao cho khach hang de ho lien lac vdi ngudi nhap khau viec nhan hang nham cd hudng xu ly tiep theo * Hieu qua cua giai phap - Dam bao kha nang ngan hang phat hanh tu choi toan bo chung tir SeABank xuat trinh la thap nhat - Tao lap dupe niem tin cua khach hang, nang cao vi the canh tranh cua SeABank tren thi trudng toan quoc te tai Viet Nam - Nang cao kinh nghiem va ky nang lap bo chung tu phu hop L/C cho khach hang * Bien phap ngan ngua rui ro phat hanh bao lanh nhan hang - De han che rui ro SeABank nen yeu cau khach hang gui de nghi phat hanh bao lanh nhan hang theo mau cua SeABank, ban van don va hoa don thuong mai de lam can cu phat hanh gia tri thu bao lanh Ngoai SeABank can lien lac vdi dai dien cua ngudi van chuyen tai Viet Nam xem ho cd chap nhan thu bao lanh nhan hang SeABank phat hanh hay khong? Viec nham tiet kiem thdi gian va chi phi cua khach hang neu thu bao lanh bi tir choi Ben canh do, trudng hop hang hang khong khong ddng y bao lanh nhan hang van don hang khong ky hau, SeABank cung nen linh dong ky hau van don hang khong cho khach hang de tranh viec tranh chap, anh hircmg den viec nhan hang cua khach hang 88 - SeABank cung can phai tu van cho khach hang phat hanh L/C nen tinh toan thdi gian xuat trinh chung tu cua ngudi ban cho hang ve den cang thi bo chung tir cung ve tdi SeABank Nhu vay, khach hang khdng ton chi phi dd nghi SeABank phat hanh bao lanh nhan hang va thdi gian di lai giua SeABank vdi hang van chuyen de gui va hoan tra thu bao lanh nhan hang * Hieu qua cua bien phap Khi SeABank tu van cho khach hang tinh toan duoc thdi gian giao hang vd den cang khdp vdi thdi gian chung tir ve den SeABank thi rui ro duoc loai trir 3.3.2 Phdng ngua rui ro lien quan den nghia vu va cam ket cua ngan hang Rui ro cam ket la rui ro phat sinh viec cap su dam bao chua dieu tra ky ve nang luc tai chinh, kha nang hoan tra, hieu qua kinh doanh cua ddi tac Rui ro cam ket thudng dan den hau qua la ngudi duoc bao lanh khdng cd kha nang hoan tra khoan vay hoac loi ich da duoc cap Bien phap ngan ngua rui ro chief khau bo chirng tir bat hop le - De han che rui can thiet phai xay dung khau tham dinh, danh gia khach hang that tot Can bo tin dung phai hieu khach hang cua minh d nhieu goc do: nang luc kinh doanh, uy tin, muc trung Ngoai ra, ddi vdi nhung khach hang > A lan dau giao dich vdi SeABank, de dam bao kha nang tai chinh cua khach hang viec hoan tra tien chung tu chiet khau bi tir choi toan nen cd bien phap dam bao nhu tai san dam bao, quyen ghi no tai khoan tu dong - SeABank nen ap dung chiet khau cd truy ddi ddi vdi chung tir bat hop le neu ngan hang phat hanh cd quan he dai ly - Ddi vdi ngan hang chua cd quan he dai ly, chi nen chiet khau cd truy doi sau ngan hang phat hanh cd dien dong y chap nhan bat hop le va SeABank da hoan tat viec tham dinh danh gia nang luc tai chinh cua ngan hang phat hanh thdng qua he thdng ngan hang dai ly cua SeABank d nudc cua ngan hang phat hanh - Da dang hoa cac loai hinh dich vu phuc vu khach hang: bao toan xuat 89 khau, bao toan truy ddi, bao toan mien truy ddi So voi viec chidt khau, bao toan cd lgi hon vi neu cho doanh nghiep chiet khau, viec giam sat rat vat va, bao toan cac khoan phai thu rat ro rang, viec su dung cung rat chi tiet Do do, neu khong chac chan ve kha nang toan cua ngudi mua thi dich vu bao toan la phuong thuc toan an toan cho SeABank Cac ben tham gia hoat dong TTQT cd the thuc hien cac bien phap: - Nghiep vu hoi doai cd ky han: De tranh nhung rui ro bien dong ty gia gay nen, dam bao kha nang chu dong nguon ngoai te toan, cac ngan hang cd the ky cac hop dong mua ban ngoai te ky han theo ty gia d mot thoi diem co dinh cho mot so luong ngoai te nhat dinh - Gidi han-trang thai ngoai hoi: Gidi han trang thai ngoai hoi cua mot ngoai te la muc chenh lech cao nhat hoac thap nhat giua tong tai san cd va tong tai san no gidi han trang thai ngoai hoi thi ngan hang can phai can bang trang thai ngoai hoi du thua hay thieu hut - De phdng tranh rui ro ty le lai suat (ty le SWAP), xay chenh lech lai suat giua hai dong tien tham gia vao giao dich bien ddi bat loi, ngan hang cd the ap dung mot so cong cu hieu qua nhu Hop dong lai suat ky han Khi ky mot hop dong ky han cho mot dong tien la chung ta tao kha nang an dinh trudc lai suat cua dong tien cho mot thoi han tuong lai Day la hinh thuc hop dong lai suat duoc kinh doanh tren thong tin lien ngan hang va duoc cac ngan hang su dung nhu mot cong cu phdng tranh rui ro lai suat cho tung khoi luong tien, dong tien hay thoi gian nhat dinh nao * Hieu qua giai phap: - SeABank cd the phat hien va ngan chan kip thoi nhung khach hang cd y khong tot - Kha nang thu duoc tien luon d muc cao 90 - SeABank co the truy doi tien chiet khau cua khach hang neu ngan hang phat hanh khong toan 3.3.3 Cac bien phap ngua rui ro dao due Yeu to tien quyet de phong ngua rui ro dao duc la tim hieu ky doi tac giao dich Van de rui ro dao duc lien quan chat che den van hoa doanh nghiep Khi tien hanh giao dich vdi mot doi tac, trudc tien can tim hieu tu cach phap nhan, nang luc tai chinh va muc uy tin cua doanh nghiep Doi vdi cac doi tac chua thuc su hieu ro can phai ap dung cac bien phap, cac phuong thuc toan dam bao an toan Doi vdi cac ngan hang, thuc hien cac giao dich toan quoc te can phai lua chon cac doi tac tin cay, co uy tin cao tren trudng quoc te De phuc vu yeu cau tat yeu cua cac ngan hang, da co rat nhieu to chuc danh gia ngan hang quoc te ddi, thuc hien dich vu nghien cuu va danh gia cac ngan hang tren toan the gidi ve xep loai tin dung, xep loai uy tin, nang luc tai chinh, muc tin nhiem A Bien phap ngan ngu'a ngudi ban giao hang khdng dung hop ddng, lap chung tu gia de doi tien: SeABank de nghi ngudi mua L/C phan chung tu xuat trinh nen co cac noi dung sau: Bien phap phong tranh: - Yeu cau ve noi dung va hinh thuc chung tu phai rat chat che, khong yeu cau chung chung - Chung tu phai nhung co quan dang tin cay cap - De nghi nha xuat khau gui thang /3 bo van don goc (ban chinh) thang tdi nha nhap khau - Hoa don thuong mai doi hoi phai co su xac nhan cua dai dien phia nha nhap khau hoac cua Phong Thuong mai hoac hoa don lanh su ( Consular’s invoice) - Giay chung nhan chat luong co quan co uy tin d nudc xuat khau hoac 91 quoc te cap hoac co su giam sat kiem tra va ky xac nhan vao giay chung nhan cua dai dien phia nha nhap khau - Giay chung nhan so luong cung phai co su giam sat cua dai dien phia nha nhap khau hoac dai dien thuong mai - Cung cap giay chung nhan kiem tra ( Certificate of inspection) - Giay chung nhan xuat xu duoc cap boi phong thuong mai cong nghiep nudc xuat khau Giay giup nguoi mua dam bao quyen loi nhan hang va duoc huong cac uu dai ve thue nhap khau - Van don hang tau co van phong dai dien tai Viet Nam phat hanh de nguoi mua co the xac minh tinh chan thuc cua van don va tinh trang lo hang nhap khau - Noi dung va hinh thuc cua chung tu phai chat che, khong co dieu khoan chung chung Cac chung tu kem theo phai nhung co quan dang tin cay phat hanh - Yeu cau nguoi ban nguoi trudc mot bo chung tu ban de kiem tra chung tu trudc hang ve tdi Viet Nam Ngoai ra, SeABank can chu dong canh bao vdi nguoi mua ve + Quy dinh hop dong dieu khoan Penalty co quy dinh phat ben nao khong thuc hien day du nghia vu cua minh + Nguoi mua phai giam sat, kiem tra de dam bao hang hoa duoc giao day du va dung chat luong nguoi ban xep hang len tau ap dung doi vdi nhung lo hang co gia tri tren USD 25,000 hoac vdi lan giao dich dau tien * Hieu qua cua giai phap + Khi chung tu duoc quy dinh chat che va cac co quan tin cay phat hanh thi viec nguoi ban lap chung tu gia de ddi tien la rat kho Hon nua, du UCP 600 co de nghi khong nen dan chieu hop dong vao thu tin dung nhung mot so truong hop can thiet thi van nen dua hop dong vao chung tu de dan chieu de phdng 92 truong hop xay tranh chap va cung la can cu de SeABank kiem tra hang hoa co duoc giao dung hop dong hay khong + Voi giai phap de nghi nguoi mua phai giam sat, kiem tra nguoi ban xep hang len tau, mac du viec se ton chi phi cua nguoi mua nhu chi phi an o, di r r \ \ lai nhung doi voi nhung lo hang lon va nhung nha cung cap lan dau giao dich thi day la viec can thiet, nham tranh rui ro cho nguoi mua 3.3.4 Cac bien phap phong ngua rui ro phap ly Rui ro phap ly la mot nhung rui ro kho phong tranh boi lien quan den moi truong phap ly cua cac ben lien quan Tuy nhien, cac ben co the han che bang cach quy dinh ro cac nguon luat dieu chinh, toa an giai quyet tranh chap co loi nhdt cho minh Neu co the su dung luat quOc te hoac cac tap quan quoc te de dieu chinh thi can phai dan chieu den giao dich 3.3.5 Cac bien phap phong ngua rui ro chinh tri Rui ro chinh tri la mot nhung rui ro kho phong tranh nhat boi lien quan den nen kinh te, chinh tri cua moi quoc gia Moi su thay doi kinh te, chinh tri cua mot nuoc anh huong den tat ca cac mat hoat dong cua nen kinh te va tat ca cac doi tac Van de phong ngua rui ro chinh tri lien quan den viec tim hieu nam bat thong tin ve tinh hinh kinh te chinh tri cua nuoc do, danh gia muc rui ro quoc gia cua tung nuoc, tung khu vuc de co chinh sach rieng doi voi tung thi truong cu the Doi voi nhung quoc gia co nen kinh te chinh tri on dinh, muc rui ro quoc gia thap thi cac giao dich toan quoc te co the duoc thuc hien binh thuong ma khong can bat ky bien phap dam bao bo sung nao Tuy nhien doi voi nhung quoc gia co muc rui ro quoc gia cao, can gioi han han muc thuc hien giao dich cung nhu quy dinh them cac bien phap dam bao bo sung Vi du yeu cau cac L/C phat hanh tu nhung nuoc phai duoc xac nhan boi mot ngan hang co uy tin tren the gioi de dam bao kha nang toan, hoac de xac nhan nhung L/C noi tren, ngan hang phat hanh can phai ky quy 100% tai ngan hang xac nhan 93 ' "> r r Ngoai ra, o mot so nudc, de han che bat cac thiet hai rui ro quoc gia gay ra, nguoi ta da lap cac hang bao hiem Vi du o Duc co hang bao hiem tin dung cua chinh phu dam nhiem bao hiem 85-90% cac rui ro Nhu vay cac nha xuat khau o Cong hoa Lien bang Duc chi phai chiu trach nhiem 10% rui ro toan cac nguyen nhan ve chinh tri hoac 15%o rui ro nguyen nhan ve kinh te 3.3.6 Nang cao trinh ky nang nghiep vu cua can bo toan quoc te Trinh cua doi ngu can bo toan quoc te co anh huong rat ldn den hieu qua cua cong tac toan quoc te ma dac biet la doi vdi phuong thuc tin dung chung tu Tuy nhien tren thuc te trinh cua cac can bo toan quoc cua cac ngan hang thuong mai noi chung va SeABank noi rieng nhieu bat cap, chua dap ung duoc yeu'cau, doi hoi cua hoat dong thuong mai quoc te dieu kien canh tranh gay gat Muon thuc hien tot nghiep vu toan quoc te, ngan hang phai co doi ngu can bo duoc dao tao chuyen sau ve nghiep vu, su dung thao ngoai ngu, am hieu luat phap cung nhu cac tap quan quoc te Vi vay, SeABank can chu cong tac tuyen dung dau vao, nhung nguoi co kinh nghiem, trinh chuyen mon, ngoai ngu, co nang luc, nang dong va nhiet tinh Tuy nhien nang luc cua doi ngu toan khong the duoc phat huy neu khong gan ket qua dao tao va tuyen dung vdi viec bo tri, su dung can bo dung nguoi, dung viec, manh dan phan cong nhung vi tri lanh dao cho nhung nguoi tre tuoi va co tai nang Dong thoi, SeABank cung can thuong xuyen to chuc cac khoa dao tao, boi du&ng ve nghiep vu toan quoc te, cac kien thuc ve thuong mai quoc te, to chuc cac cuoc hoi thao ve toan quoc te nham giup cho cac can bo trao doi kinh nghiem, nang cao trinh nghiep vu toan quoc te, hoc tap duoc kinh nghiem xu ly cac tinh huong phat sinh hoat dong toan quoc te Ben canh cung can quan tam den cong tac dao tao cho cac can bo o cac phong ban khac, dac biet la chuyen vien quan he khach hang doanh nghiep tai chi nhanh, nguoi truc tiep tiep xuc vdi khach hang Cap nhat, dao tao va bien lien tuc ve cac kien thuc toan quoc te, ve cac van ban phap ly dieu chinh quan he toan quoc 94 te hay nguon luat dieu chinh, Co nhu vay thi ho moi cd the tu van, gidi thieu cac san pham dich vu cua toan qudc te cho khach hang Mot diem quan nua la SeABank phai cd chinh sach dai ngo thoa dang ddi vdi nhung can bo gidi ve chuyen mon nghiep vu, hoan tot cong viec duoc giao, cd nhieu sang tao, dong thai cd che ky luat, chuyen cong tac vdi nhung can bo y thuc ky luat kem, cd hanh vi vi pham dao due, chua hoan nhiem vu dugc giao, gay sai sot lam anh huong den hoat dong cua ngan hang Nhung giai phap se gop phan dong vien, phat huy het kha nang lam viec cua nhung can bo cd nang luc Ve mo hinh to chuc, bo tri can bo: xac dinh md hinh to chuc phu hop, dung quy dinh; xac dinh rd chuc nang, nhiem vu cua cac bo phan, ca nhan; bo tri du can bo ve sd lugng, nang luc va kinh nghiem; xay dung ban md ta cong viec rd rang; phan cong cong viec den tung can bo; va luan chuyen can bo * Hieu qua bien phap Xay dung dugc doi ngu nhan vien cd day du ky nang lam viec cung nhu dao due nghe nghiep dam bao su phat trien on dinh cua SeABank 3.3.7 Xay dung cam nang kiem tra chung tir Muc tieu Thdng nhat viec kiem tra chung tu va phat hien cac sai biet Noi dung cua cam nang - Mot sd trudng hgp bat hgp le thudng gap kiem tra hoi phieu - Hoa don - Bat hgp le thudng gap kiem tra hoa don - Van don va cac bat hgp ly thudng gap d van don - Chung tu bao hiem va cac sai sot thudng gap - Phieu dong goi va cac bat hgp ly thudng gap - Cac chung tu khac r r 3.3.8 Cong tac hd tro hoat dong toan qudc te -Ve van ban che do: ban hanh du, khdng thieu, khdng thua, tranh su chong 95 cheo hoac co qua nhieu van ban; van ban can co quy dinh tu xu ly su co, quy dinh ve viec dinh ky xem xet lai Doi voi cac chi nhanh thi phai ban hanh day du cac van ban huong dan nghiep vu, quan ly van ban phai dam bao de tim kiem, truy cap, khai thac - Thuong xuyen soat hoat dong cua cac ngan hang dai ly de co su dieu chinh phu hop - Mo rong quan he voi cac ngan hang dai ly thong qua viec chu dong thuong luong, ky ket cac thoa uoc hai chieu ve han muc tin dung, thau chi, thuc hien cac dich vu toan quoc te - Thiet lap va mo rong quan he voi cac to chuc co lien quan den hoat dong toan quoc te nhat la cac cong ty van tai, bao hiem va cac dai ly cua ho - Xay dung chien luoc thu hut ngoai te phuc vu toan xuat nhap khau - Nang cao nang luc quan tri rui ro doi voi doi ngu can bo quan tri, dieu hanh cac cap va tang cuong cong tac kiem tra giam sat rui ro hoat dong toan quoc te, tang cuong cong tac thong tin phdng ngua rui ro - Ve cong tac kiem tra, giam sat + Tang cuong vai tro, trach nhiem cua nguoi kiem tra quy trinh: can bo giao dich, kiem soat vien + Tang cuong vai tro kiem soat sau: hau kiem phai duoc kiem soat day du, kip thoi cac giao dich phat sinh; quan tri rui ro phai duoc kiem tra dinh ky, dot xuat hoat dong tac nghiep cua cac bo phan + Tang cuong kiem tra cua lanh dao: dinh ky/ dot xuat 3.4 Mot so Iden nghi vert cCinh phu va ngan hang nha niro’c nham tang A caohh quag tri rui ro trogg tUahU toag bagg thu tig dugg 3.4.1 Kien nghi voi chinh phu Tao moi truong phap ly cho hoat dong toan quoc te: Phuong thuc toan tin dung chung tu la mot phuong thuc quan trong, thuong duoc cac nha xuat nhap khau su dung toan hoa xuat nhap khau Day cung la phuong thuc co nhieu quy dinh tuong doi phuc tap Vi the doi hoi phai co hanh lang phap ly 96 chat che dieu chinh de phuong thuc co the duoc su dung mot each an toan va hieu qua Trong nhung nam qua, kim ngach xuat nhap khau theo la hoat dong toan quoc te d nude ta cang tang Ket qua co duoc la su hoi nhap kinh te qudc te, Viet Nam da co nhung quy dinh phap ly phu hop hon vdi hoat dong xuat nhap khau noi chung va toan qudc te rieng Tuy nhien, cac quy dinh nam rai rac d cac van ban luat hoac dudi luat khac nhau, chua co su thong nhat va chat che Chinh vi vay, mot sd truong hop xay tranh chap giua cac ben lien quan, giua Viet Nam vdi phia nudc ngoai hoac giua cac ben Viet Nam vdi rat kho tim can cu chuan xac de xu ly - Tiep tuc hoan thien cac chinh sach, phap luat nham tao dung mdi truong kinh te thong thoang, on dinh va thuan loi tao dieu kien cho cac doanh nghiep phat trien phu hop vdi yeu cau cua cac to chuc kinh te, cac quy uoc, dinh che thuong mai qudc te ma nudc ta tham gia - Cung cd, phat trien va hoan thien mdi truong phap luat cho hoat dong toan qudc te Chinh phu can on dinh cac van ban, chinh sach quan ly vi md, tranh truong hop tinh trang thuong xuyen dieu chinh dan den nhung thiet hai kinh te cho cac doanh nghiep - Nang cao chat luong dieu hanh vi md ve tin dung, tien te Chinh phu can ban hanh chinh sach ho tro lai suat vay von cho cac doanh nghiep xuat nhap khau - Tang cudng vai tro quan ly cua Nha nudc doi vdi hoat dong toan qudc te - Ban hanh chinh sach khuyen khich va kiem soat tot hoat dong xuat nhap khau De khuyen khich hoat dong xuat nhap khau va hoat dong toan qudc te, Chinh phu can soat, ban hanh va tang cudng hieu luc cac van ban co lien quan r r •> y ■> den linh vuc xuat nhap khau Trong can thuc day nhanh qua trinh xem xet va thong quan cho hang hoa xuat nhap khau - Phoi hop chat che vdi cac qudc gia co quan he thuong mai vdi Viet Nam - Giao dich toan qudc te noi chung va toan theo phuong thuc tin dung chung tu noi rieng la cua ngan hang nhung lai lien quan den nghieu bo, 91 nganh nudc, do can co sir phoi hop chat che giua cac co quan huu quan nham tao sir nhat quan cho viec ban hanh cung nhu ap dung va thi hanh quy chd vd giao dich L/C Quy che khong trai vdi thong le va tap quan quoc te nhung phai phii hop vdi phap luat va dac thu kinh te Viet Nam - De ngan chan nhung rui ro hoat dong toan quoc te Nha nudc cung can day manh hon nira cong cuoc cai each hanh chinh qudc gia, giao due ve phap luat cung nhu boi dudng kien thirc ve kinh te tai chinh ngan hang cho can bo cac nganh 3.4.2 Kien nghi vd’i Ngan hang Nha nu&c - Tang cudng cong tac tra, giam sat va danh gia an toan doi vdi he thdng ngan hang'thuong mai - Hoan thien hoat dong thdng tin phdng ngua rui ro hoat dong toan qudc te cho toan bo he thdng ngan hang thuong mai - Ty gia hoi doai la mot nhung cong cu quan ly cua Ngan hang Nha nudc cd tac dong manh me den toan bo hoat dong kinh te - xa hoi cua nudc ta Trong boi canh kinh te nudc ta hien nay, Nha nudc can su dung linh hoat chinh sach ty gia de on dinh gia ca, on dinh san xuat, tao cong an vice lam thuc day san xuat hang hoa xuat khau, kich thich von dau tu nudc ngoai Tranh nhung dieu chuyen bat ngo cd bien ldn anh hudng den nen kinh te noi chung va hoat dong toan qudc te noi rieng - Ngan hang Nha nudc can hoan thien chinh sach kinh te, tao mdi trudng phap ly cho hoat dong toan qudc te, hoan thien quy dinh ve toan qudc te de cac ngan hang cd can cu thirc hien 98 KET LUAN • Trong cac phuong thuc toan quoc te, toan bang thu tin dung duoc su dung rong rai hoat dong thuong mai quoc te, boi vi phuong thuc co dupe nhung uu diem hon so vdi cac phuong thuc toan khac va han che rui ro cho cac nha xuat nhap khau co su tham gia bao lanh cua ngan hang Tuy nhien, phuong thuc van cdn tiem an nhung rui ro cho cac ben tham gia nhat la phia ngan hang nen ddi hoi phai cd sir am hieu ve phuong thuc de giam thieu rui ro hoat dong Vdi muc tieu la de xuat mot so giai phap nham tang cudng hoat dong quan tri rui ro toan bang thu tin dung tai SeABank, luan van da tap trung nghien cuu va giai quyet nhung van de co ban sau: Luan van da khai quat duoc md hinh quan tri rui ro phuong thuc toan bang thu tin dung ddi vdi cac ben lien quan nhat la ddi vdi ngan hang, Phan tich thuc trang hoat dong quan tri rui ro phuong toan bang L/C tai Tren co sd luan van de xuat cac giai phap nham han che rui ro Mac Du de tai chi nghien cuu pham vi SeABank, nhung cd the thay cac rui ro phuong thuc toan bang L/C d SeABank cung chinh la cac rui ro ma cac ngan hang thuong mai cd the gap phai Do nhung giai phap han che rui ro de luan van khong chi ap dung dupe tai SeABank ma cdn cd the ap dung cho he thong ngan hang thuong mai Viet Nam Tuy nhien, de dat dupe muc tieu phat trien ben vung han che rui ro, can phai cd nhieu giai phap phong ngua han che rui ro hon nua phu hop vdi xu the phat trien manh me cua nen kinh te va su hoi nhap kinh te quoc te cua Viet Nam ma pham vi nghien cuu cua luan van chua de cap dupe Vi the mong dupe su ddng gop y kien cua quy thay cd va cac ban ve noi dung va tinh thiet thuc cua de tai viec ngan chan han che rui ro hoat dong toan bang thu tin dung va nang cao hieu qua hoat dong cua SeABank TAI LIEU THAM KHAO Giao trinh, sach PGS.TS Nguyen Thi Huang (2003), Giao trinh kinh doanh qudc te, Nha xuat ban Lao dong - xa hoi Ha Noi Ngo Thi Ngoc Huyen, Nguyen Hong Thu, Le Tan Buu, Bui Thanh Trang, Rui ro kinh doanh, Nha xuat ban Thdng ke, Ha Noi Phdng thuong mai qudc te (2007), Bo tap quan quoc te ve L/C, Nha xuat ban Dai hoc Kinh te qudc dan Ha Noi Vo Thanh Thu (2005), Hoi dap ve toan xuat nhap khau qua phirang thuc tin dung chirng tic Nha xuat ban Thdng ke, Ha Noi Nguyen Trong Thiiy (2002), Huang dan thuc hanh quy tac va thuc hanh thdng nhat tin dung chirng tir UCP500, Nha xuat ban Thdng ke, Ha Noi Vu Huu Tiru (2002), Giao trinh ky thuat nghiep vu ngoai thirang, nha xuat ban giao due Ha Noi Doan Thi Hong Van (2005), Giao trinh ky thuat ngoai thuong, Nha xuat ban Thdng ke, Ha Noi Doan Thi Hong Van (2007), Quan tri rui ro va khiing hodng, Nha xuat ban Lao dong xa hoi, Ha Noi Tap chi, website Dinh Van Due (20/10/2010), Rui ro va phdng ngira rui ro tai chinh doi vai DN nho va vira a Viet Nam, Tap chi Phat trien kinh te Nguyen Thanh Hai (22/09/2007), UCP 600 - han che rui ro toan qudc te, Bao Sai Gon giai phdng Tran Minh Phuong (07/06/2004), Cac phirang thirc toan quoc te kinh doanh, Tap chi tai chinh - ngan hang Do Minh Tuan (Asia Law) (20/11/2009), Cac phirang thirc toan khau, Tap chi Phat trien kinh te Website SeAbank: www.seabank.com.vn Website ngan hang nha nudc: www.sbv.gov.vn