Tài trợ vốn cho các dự án vận tải biển tại công ty cho thuê tài chính ngân hàng đầu tư và phát triển việt nam

HA HOI - 2011 5408 LV ThS DHKTQD TRUING DAI HOC KINH rf QUdC DAN -DAI HOC KTQD TT.THONGTINTHU-VIEN PHONG LUAN AN-TV LIEU DUONG THANH SON TAI TRO VON CHO CAC DITAN VAN TAI BIEN TAI CONG TY CHO THUE TAI CHINH NGAN HANG DT&PT VIET NAM CHUYfiN NGANH: KINH DAU TU LUAN • VAN THAC • SY KINH TE 7M W NGUOl HU*UNG dAn KHOA HOC: PGS.TS TU QUANG PHUONG HA NOT - 2011 LCJI CAM DOAN > r r Toi xin cam doan rang, luan van thac sy kinh te “7a/ trff von cho cac dir an f ■* ** van lai bien tai Cong ty Cho thue tai chinh Ngan hang Dau tie va Phat trien Viet Nam” la cong trinh nghien cun cua rieng toi Nhung so lieu va tai lieu su dung duqc chi ro nguon trich dan danh muc tai lieu tham khao Ket qua nghien cun chua duqc cong bo bat ky cong trinh nghien cun nao tir trade toi Ha Noi, thang 01 nam 2012 Tac gia Duong Thanh So*n MUC LUC • • DANH MUC SO DO, BANG BIEU DANH MUC CHU CAI VIET TAT TOM TAT LUAN VAN CHUONG 1: TONG QUAN TINH HiNH NGHIEN CUU 1 Ti'nh cap thiet cua de tai Muc di'ch nghien cuu 3 Doi tirong va pham vi nghien cun Phuong phap nghi en cuu So luge ve tinh hinh nghien cuu: Ket qua nghien cuu Dong gop cua luan van CHUONG 2: MOT SO VAN DE LY LUAN VE CHO THUE TAI CHINH VA HOAT DONG TAI TRO VON CHO CAC DU AN VAN TAI BIEN THONG QUA CHO THUE TAI CHINH 2.1 Tong quan ve hoat dong cua Cong ty Cho thue tai chinh 2.1.1 Khai niem ve Cho thue tai chinh 2.1.2 Dac diem cua hoat dong cho thue tai chinh 2.1.3 Vai tro cua hoat dong cho thue tai chinh 2.2 Van • tai bien va dac • diem cac dur • an kinh doanh van • tai bien 10 2.2.1 Van tai bien va Nganh Cong nghiep dong tau .10 2.2.2 Dac diem cua du an Dong tau phuc vu kinh doanh van tai bien 15 2.3 Tai trg du an thong qua cho thue tai chinh cac dur an kinh doanh van tai bien: 18 2.3.1 Tai trg du an va hoat dong cho thue tai chinh: 18 2.3.2 Tai trg du an kinh doanh van tai bien thdng qua hoat dong cho thue tai chinh: 2.3.3 20 Mot so chi tieu phan anh hieu qua hoat dong tai trg von cho cac du an kinh doanh van tai bien cua cong ty cho thue tai chinh 21 2.4 Quy trinh cua cong tac tai tro von cho kinh doanh van tai bien tai Cong ty Cho thue tai chinh Ngan hang DT&PTVN 25 2.4.1 Qui trinh Phuong phap va Noi dung tham dinh cac du an tai try kinh doanh van tai bien tai Cong ty cho thue tai chinh Ngan hang DT&PT VN 25 2.4.2 Quy trinh kiem tra kiem soat tai san thue, khoan thue 32 2.4.3 Quy trinh xu ly ny xau 34 2.5 Cac nhan to anh hudng den tai tro- von cho cac du- an kinh doanh van tai bien: 36 2.5.1 Nhan to chu quan 36 2.5.2 Nhan to khach quan 39 CHUONG 3: THVC TAI TRO • TRANG • • VON CHO CAC DU* • AN VAN • TAI BIEN TAI CONG TY CHO THUE TAI CHINH NGAN HANG DT&PT VN 42 3.1 Cong ty Cho thue tai chinh - Ngan hang DT&PT VN 42 3.1.1 Lich su hinh 42 3.1.2 Co cau to chuc va chuc nang nhiem vu 43 3.1.3 Tong quan hoat dong cua Cong ty Cho thue tai chinh BIDV 44 3.2 Thye trang tai try von cho cac dy an kinh doanh van tai bien tai Cong ty cho thue tai chinh BIDV 49 3.2.1 Tong quan hoat dong tai try von cho cac du an kinh doanh van tai bien 49 3.2.2 Quy trinh tai try mot du an kinh doanh van tai bien: bao gom tham dinh 49 3.3 Danh gia ket qua va hieu qua cua hoat dong tai try von doi voi Unh vyc kinh doanh van tai bien tai Cong ty Cho thue tai chinh - Ngan hang DT&PT VN 76 3.3.1 Ket qua dat duyc cua hoat dong tai try von cho cac du an kinh doanh lmh vuc van tai bien tai Cong ty CTTC - BIDV 76 3.3.2 Han che va nguyen nhan cua hoat dong tai try von cho kinh doanh van tai bien tai Cong ty Cho thue tai chinh - BIDV 85 C HUONG 4: MOT CONG TAC TAI • SO GIAI PHAP NHAM HOAN THIEN • TRO VON CHO CAC DU AN KINH DOANH VAN TAI BIEN TAI CONG TY CHO THUE TAI CHINH NGAN HANG DT&PT VN 96 4.1 Dinh hiroug phat trien cua Cong ty Cho thue tai chinh - Ngan hang DT&PT VN 96 4.1.1 Dinh hudng tong the cua Cong ty Cho thue tai chinh Ngan hang DT&PTVN 96 4.1.2 Dinh hudng phat trien hoat dong tai tro von doi vdi nganh kinh doanh van tai bien tai Cong ty Cho thue tai chinh Ngan hang DT&PTVN 97 4.2 Mot so bien phap nham nang cao kha nang tai trg von va kiem soat rui ro hoat dong cho thue tau bien tai Cong ty Cho thue tai chinh Ngan hang DT&PTVN 99 4.2.1 Nang cao kha nang tham dinh du an tai tro von cho cac du an kinh doanh van tai bien 99 4.2.2 Tang cubng cong tac kiem tra kiem soat rui ro hoat dong cho thue tau bien nham nang cao hieu qua tai tro, giam thieu rui ro 103 4.2.3 Mot so giai phap de nang cao kha nang tai tro va thao go kho khan cho cac doanh nghiep van tai bien thue tai chinh tai cong ty CTTC BIDV 104 4.2.4 Phat trien cong tac dao tao nghiep vu va dao due cho can bo Cong ty 104 4.2.5 Nang cao nguon von hoat dong 105 4.2.6 Nang cao chat luomg thong tin cai thien moi trudng lam viec va doi moi congnghe 106 4.3 Mot so kien nghi 107 4.3.1 Kien nghi nha nude 107 4.3.2 Kien nghi voi Ngan hang nha nude 108 4.3.3 Kien nghi voi Ngan hang Dau tu va Phat trien Viet Nam 108 4.3.4 Kien nghi voi cac doanh nghiep kinh doanh van tai bien 109 KETLUAN Ill DANH MUC TAI LIEU THAM KHAO PHU LUC DANH MUC SO DO, BANG BIEU I SO DO So 2.1: Quy trinh dong tau bien 16 So 2.2: Quy trinh tham dinh dur an tai Cong ty CTTC 25 So 3.1: Mo hinh to chuc cua Cong ty Cho thue tai chi'nh NHDT & PTVN 44 So 3.2: Quy trinh tham dinh mot du an kinh doanh van tai bien 50 II BANG BIEU Bang 3.1: Ket qua hoat dong cua Cong ty 45 Bang 3.2 : Co cau tai san cho thue tai chinh tai cong ty CTTC-NHDT&PTVN 46 Bang 3.3: Tinh hinh no xau cua cong ty CTTC-NHDT&PTVN 48 Bang 3.4: Tong hop cac DN kinh doanh van tai bien tai cong ty 77 Bang 3.5: Thue trang cho thue van tai bien qua cac thoi diem 1/12/2009 va 31/12/2010 78 Bang 3.6: Hoat dong cho thue tau bien cua mot so Cong ty CTTC den 31/12/2010 78 Bang 3.7: Mot so chi tieu phan anh hieu qua KD cua hoat dong CTTC 82 Bang 3.8: Ty cac loai tai san cho thue cua Cong ty CTTC - BIDV 86 Bang 3.9: Mot so chi tieu phan anh mire rui ro hoat dong cho thue tau biSn tai cong ty CTTC NHDT&PTVN 87 Bang 3.10: So lieu bao cao tai chinh cua Cong ty TNHH Hong Phuc 87 DANH MUC CHtT CAI VIET TAT BIDV NHDT&PTVN: Ngan hang Dau tu va Phat trien Viet Nam CTTC : Cho thue tai chinh QHKH : Quan he khach hang CBQHKH : Can bo Quan he khach hang QLRR : Quan ly rui ro CBQLRR : Can bo Quan ly rui ro CBQTTD : Can bo Quan tri tin dung HDTD : Hoi dong tin dung : Ngan hang Dau tu va Phat trien Viet Nam 10 VTB : Van tai bien 11 DN : Doanh nghiep DANH MUC TAI LIEU THAM KHAO • • 1- PGS TS Tir Quang Phuang (2005), Giao trinh Quan ly du an dau tu, NXB Lao dong - xa hoi - Chinh phu (2001), Nghi dinh so 16/2001/ND-CP 02/5/2001 ve to chuc va hoat dong cua Cong ty cho thue tai chinh, Ha Noi 3- Chinh phu (2005), Nghi dinh so 65/2005/ND-CP 19/5/2005 ve viec bo sung va sua doi Nghi dinh so 16/2001/ND-CP, Ha Noi - Cong ty cho thue tai chinh Ngan hang Dau tu va Phat trien Viet Nam, Bao cao k/t qua hoat dong kinh doanh, bao cao tai chinh cac nam 2003 - 2010 - Phan Thi Thu Ha (2006), Ngan hang Thuang mai, NXB Thong ke, Ha Noi 6- Nguyen Thi Thu Huung (2005), "Ban ve rui ro va bien phap han che rui ro tin dung thue mua", Tap chi Ngan hang, (10), tr.39-48, Ha Noi - Nguyen Thi Mui (2006), Quan tri Ngan hang thucmg mai, NXB Tai Chinh, Ha Noi - Ngan hang Dau tu va Phat trien Viet Nam (2004), Quyet dinh so 3417/QD-CTTC 22/7/2007 ve viec ban hanh Quy che cho thue tai chinh, Ha Noi - Ngan hang Dau tu va Phat trien Viet Nam (2004), So toy tin dung, Ha Noi 10- Ngan hang Nha nude Viet Nam (2001), Thong tu so 08/2001/TT-NHN r x ■> 6/8/2001 hudng dan thuc hien Nghi dinh so 16/2001/ND-CP ve to chuc va hoat dong cua cong ty cho thue tai chinh Ha Noi 11 - Ngan hang Nha nude Viet Nam (2004), Quyet dinh 731/2004/NHNN 15/6/2007 ve viec Ban hanh quy che tarn thdi ve hoat dong cho thue van hanh cua cac cong ty cho thue tai chinh, Ha Noi 12 - Ngan hang Nha nude Viet Nam (2004), Tai lieu Hoi nghi tuyen truyen quang ba hoat dong cho thue tai chinh tai Viet Nam thang 8/2004, Ha Noi 13- Ngan hang Nha nude Viet Nam (2004), Thong tu so 07/2004/TT-NHNN 1/11/2004 ve viec sua doi diem 17.2 cua Thong tu so 08/2001/TT-NHNN, Ha Noi 14 - Ngan hang Nha nude Viet Nam (2005), Quyet dinh so 493/2005/QD-NHNN 22/4/2005 ban hanh quy dinh ve phan loai va trich du phong de xu ly rui ro tin dung hoat dong ngan hang cua cac to chuc tin dung, Ha Noi 15- Ngan hang Nha nude Viet Nam (2005), Thdng tic so 06/2005/TT-NHNN 12/10/2005 hucmg dan Nghi dinh sd 16/2001/ND-CP va Nghi dinh so 65/2005/ND- CP, thay the Thdng tu sd 08/2001 va Thdng tu sd 07/2004/TT-NHNN, Ha Noi 16 - Peter S.Rose (2001), Quan tri Ngan hang thuang mai, NXB Tai Chinh, Ha Noi 17 - Tong Thien Phudc (2005),“Hoat dong cac cong ty cho thue tai chinh Viet nam xu the hoi nhap kinh te quoc te”, Tap chi Khoa hoc & Dao tao Ngan hang, (1), tr.6-7, Ha Noi 18 - Quoc hoi nude Cong hoa xa hoi chu nghTa Viet Nam (1997), Luat cac td chuc tin dung sd 07/1997/QH10 26/12/1997, Ha Noi 19 - Quoc hoi nude Cong hda xa hoi chu nghia Viet Nam (2004), Luat sua doi, bo sung mot sd dieu cua Luat cac td chuc tin dung, sd 20/2004/QH11 24/6/2004, Ha Noi 20 - Doan Anh Tuan (2004),’Thi trudng cho thue tai chinh d Viet Nam, xu the phat trien”, Tap chi tdi chinh,(3), tr.7-8, NXB tai chinh Ha Noi 21 - Tran To Tu- Nguyen Hai San (1996), Tim hieu va su dung tin dung thue mua, NXB Tre, Ha Noi 22 - Trang web http://bidv com, cua Ngan hang Dau tu & Phat trien Viet Nam 23 - Trang web http://www.sbv.gov, cua Ngan hang Nha nude Viet Nam 24- Trang Web http://ebook edu Bang 3.10: So lieu bao cao tai chinh cua Cong ty TNHH Hong Phuc a Tai san va ngudn von Dan vi: trieu dong Quy Tai san Nam 2007 Nam 2008 1/2009 A- Tai san ngan han 1,815 19,063 21,906 I- Tien 1,050 18,397 Tien mat tai quy 1,050 18,397 2.Cac khoan tuong duong tien II- Cac khoan dau tw tai chinh ngan - han - - Dau tu ngan han * T Du phong giam gia dau tu ngan han III- Cac khoan phai thu ngan han 156 305 21,700 156 300 21,700 Phai thu khach hang Tra trudc cho ngudi ban Phai thu noi bo ngan han Phai thu theo tien KH hop dong XD Cac khoan phai thu khac Du phong cac khoan thu kho doi IV- Hang ton kho 535 237 18 Hang hoa ton kho 535 237 18 74 124 184 Thue GTGT duoc khau tru 41 98 170 Tai san ngan han khac 33 26 14 Nguyen vat lieu ton kho V- Tai san ngan han khac Chi phi tra trudc ngan han 836 7,502 7,511 - - - Phai thu dai han khac r II- Tai san cd dinh 836 7,502 7,511 1- Tai san co dinh huu hinh 836 717 687 - Nguyen gia 836 836 836 119 149 - - B- Tai san dai han I - Cac khoan phai thu dai han Phai thu dai han cua khach hang Phai thu dai han noi bo - Gia tri hao mon 2- Tai san co dinh thue tai chinh - - Nguyen gia - - Gia tri hao mon - - - 3- Tai san co dinh vo hinh - - - - Nguyen gia - - - - Gia tri hao mdn - - - 4- Chi phi XDCB dang - 6,785 6,824 - - - - 26,565 29,417 III- Bat dong san dau tir IV- Cac khoan dau tir tai chinh dai han - Dau tu chung khoan dai han 2- Gop von lien doanh 3.- Dau tu dai han khac V- Tai san dai han khac Tdng cong tai san 2,651 Quy Nguon von Nam 2007 Nam 2008 1/2009 A- No phai tra 848 7,222 8,279 I - No' ngan han 448 522 54 Vay va no ngan han Phai tra ngudi ban Ngudi mua tra trudc 448 522 54 400 6,700 8,225 400 6,700 8,225 B- Von chu sd huu 1,803 19,343 21,138 I- Vdn chu so' hieu 1,803 19,343 21,138 650 18,000 18,000 Thue va cac khoan phai nop nha nude Phai tra ngudi lao dong Phai tra noi bo Phai tra theo tien hop ddng xay dung Cac khoan phai tra, phai nop khac Chi phi phai tra II- Nff dai han Phai tra dai han ngudi ban Phai tra dai han noi bo Phai tra dai han khac Vay va nor dai han Du phdng phai tra dai han Du phdng tro cap mat viec lam Von dau tu cua chu sd huu 3,000 Vdn khac cua chu sd huu Quy dau tu phat trien Quy du phdng tai chinh Quy khac thuoc vdn chu sd huu Lai nhuan sau thue chua phan phoi 1,153 1,343 138 2,651 26,565 29,417 Nguon vdn dau tu xay dung cor ban II- Nguon kinh phi va quy phuc loi Tong cong nguon vdn b Ket qua san xuat hoat dong kinh doanh Dan vi: trieu dong Quy 1/2009 Nam 2007 Nam 2008 7,595 6,610 Doanh thu thuan cung cap hang hoa DV 7,595 6,610 Gia von hang ban 6,120 6,105 Loi nhuan gop ban hang & cung cap DV 1,475 505 Doanh thu hoat dong tai chinh Chi phi tai chinh 51 79 8.Chi phi ban hang 72 68 106 102 1.296 289 -95 325 1,633 333 21 56 46 304 1,577 287 1,600 1,866 192 448 522 54 1,152 1,344 138 Ket qua hoat dong kinh doanh Chi tieu Doanh thu ban hang va cung cap dich vu Cac khoan giam trir doanh thu Chi phi quan ly DN 10 Loi nhuan thuan tir hoat dong kinh doanh 11 Thu nhap khac 12 Chi phi khac 13 Lgi nhuan khac 14 Tong lgi nhuan ke toan trudc thue 15 Chi phi thue thu nhap DN hien hanh 16 Chi phi thue thu nhap DN hoan lai 17 Lgi nhuan sau thue TNDN c Cac chi tieu tai chinh Phan tich cac chi tieu tai chinh Nam 2007 Nam 2008 Quy 1/2009 Kha nang toan Kha nang toan ngan han = TSLD/Ng ngan han 3.98 36.52 405.67 2.69 35.83 401.93 11.439 15.82 48.69 28.68 4.26 0.63 2.86 0.25 0.00 68.01% 72.81% 71.86% 15.17% 20.33% 43.46% 5.06% 0.47% 63.89% 6.95% 0.65% Kha nang toan nhanh = Tien + PT + CK/Tdng ng NH Cac chi tieu hoat dong Vong quay hang ton kho = Gia von hang ban/Hang ton kho Vdng quay cac khoan phai thu = DT thuan/cac khoan phai thu binh quan Vdng quay von luu dong = DT thuan/TSLD binh quan Hieu qua su dung TS, vdng quay tdng TS = DT/Tdng TS Kha nang ty tai tro% Ty suat tu tai trg = NVCSH/Tong so nguon vdn % Cac chi tieu doanh loi% Ty suat lgi nhuan tren doanh thu = LNR/DT (ROS) Ty suat lgi nhuan tren tong TS =LNR/Tong vdn (ROA) Ty suat lgi nhuan tren VCSH =LNR/Von CSH (ROE) Ty le tang trudng DT so vdi nam trudc -12.97% Ty le tang trudng lgi nhuan kinh doanh 16.67% Cac chi tieu khac Sd thu tien trung binh = Cac khoan PTx360/DT thuan Ty le phai thu so vdi phai tra =Ng PT/Ng PT Sue sinh ldi cua thue/TSLD binh quan TSLD = LN 7.39 3.14 18,4% 4,22% 262,11% 0.898 0.04 0.00 trudc SJJZ Quy mO tir nai ly VSn t6c tau chay c6 hang 11.5 h^i ly/gidr 12.5 hai ly/gid Chung logi thi&t bi: Tau bi6n vo th6p han ch6 III Van toe tau chay khdng cd hang So luong: Thdi gian xep hang tpi cang di Tai 3,187 tdn Thdi gian chay tir QN di Cdn Tho Dung tich 1,599 GT Thdi gian vao va tai Cang Quang Ninh Thdi gian dd hang tai cang ddn Thdi gian chay tir Cdn Tho vd Quang Ninh Thdi gian vao va tai cang Cdn Thcr Ty.trong 10 Tdng thdi gian cho chuydn khdp kin 21 Don gid mua chide 68,000 trieu ddng Tinh trang thidt bi: Dong ndm 2009, mdi 100% II Tdng vdn ddu tir (Tri$u ddng) tri Gid ddng mdi : 66,634 98 0% 11 Nghi tdt, Id, thdi tidt xdu, sda chda Thue trudc bp 704 1.04% 12 Thdi gian hoat dong cua tau nam L$ phi dang ky, dang kiem 662 0.97% 13 So chuydn hoat dong ndm cua tau 14 Cirdc vdn chuyen 15 Khdi lirpng v/c chuydn ca di va vd Ting CQng III Phuang dn ngudn vdn 68,000 Gid tri Tv trona Vdn tir cd 21,400 31 5% Thue mua tdi chinh 46,600 68.5% IV Khdu hao.chl phi thud,hinh thu-c trd n gdc.thud Khau hao dudng thdng: Ldi sudt thud Thdi hgn thue Chi phi SD vdn chu sd hdu 14 ndm 3.4 3.4 65 300 14.0 chuydn 165,000 ddng/tdn 5,800 tdn 16 Cdng sudt mdy chinh 17 Cdng sudt may phat di$n 75 Kw 18 Cdng sudt may den 25 Kw 19 Toe dd tdng giam cirdc van chuydn VI Chi phi hoat ddng cho tdu 720 Kw 0% /nam Ddu diezel 10,500 ddng/lit 22,000 ddng/lit Ddu nhdt Chi phi sda chda ldn Chi phi sda chda thirdng xuyen 0.5% gia trj tau/nam 7.0% /ndm Bao hidm than tau 0.8% Gia tau/nam Lpi nhudn dung dd tra no 100% Bao hidm TNDS chu tau Hinh there tra phi thue : Bao hidm thuyen vidn Sd thuyen vidn Chi phi dang kiem dinh ky 10 Chi phi BHXH, BH Y te 11 Chi phi nirdc ngQt 12 Don gia nirdc ngpt 13 Chi phi edng cu dung cu 0.5 %/doanh thu 14 Chi phi quan ly 1.0 %/doanh thu 15 Thue TNDN 16 Toe tang gia ddu 0.875% /thang 10 nam (1#P Equal;2#(P+l) Equal;3# Projected) Thue VAT CP sir dung vdn binh qudn WACC 5% 9.40% n3m ■ 1.0% gia tri tau/ndm 22,727 dong/GT/ndm 180,000 ddng/ngirdi/nam 16 ngudi 20,000 dong/GT/nam 19% luong 100 m3/chuydn 25,000 dong/m3 25% 0% /nam S6 TT khoan muc N3m CT/tu* fDcyn vj: Tri$u cj