(Luận văn) giải pháp nâng cao hiệu quả hoạt động thanh toán quốc tế của ngân hàng tmcp á châu

t to ng hi ep oOo -do w n lo ad ju y th yi pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re TP t to ng hi ep oOo w n lo ad ju y th yi pl n ua al n va ll fu oi m Ngân hàng at nh Chuyên ngành: Tài z z ht vb k jm om l.c gm n a Lu PGS TS TR n va y te re TP t to ng hi ep w n cơng trình nghi lo ad ju y th yi pl 27 tháng 11 n ua al n va ll fu oi m at nh z z ht vb k jm om l.c gm n a Lu n va y te re t to ng Trang hi ep w n lo ad ju y th yi : pl 1.1 ua al NG n 1.1.2 ll fu 1.1.1 n va 1.1.3 1.1.4 oi m at nh z z 1.1.4.1 vb ht 1.1.4.4 1.1.4.5 10 k l.c gm G THANH TOÁN om 1.2 jm 1.1.4.3 n 1.2.1 a Lu 11 n va 11 1.2.2.1 12 1.2.2.2 14 y 12 te re 1.2.2 1.2.3 t to 16 ng hi ep 1.2.3.1 16 1.2.3.2 19 22 w 22 n 1.3.1 lo ad 24 25 ju 1.3.4 24 y th 1.3.3 Kinh yi pl ua al : 26 n 27 27 ll m 30 oi at nh 2.2 fu 2.1.2 27 n 2.1.1 va 2.1 31 z 32 2.2.2 33 ht vb 34 k jm 2.2.3 z 2.2.1 gm 2.2.4 35 om 2.2.5 l.c 34 a Lu 36 n 37 2.2.7 42 y 40 te re n 2.2.6 va 38 2.2.7.1 TTQT t to NH 42 ng 2.2.7.2 hi ep 43 2.2.7.3 w n 44 lo ad 2.2.7.4 y th ju 45 yi THANH TOÁN pl 2.3 ua al 45 45 n 2.3.1 va 46 n 2.3.2 fu ll 2.3.3 Nguyên nhân 53 m oi 53 at nh 2.3.3.2 Nguyên nhân khách quan 55 58 z z : vb ht 59 jm 3.1 k gm l.c 59 59 3.1.2 60 n a Lu 3.2 om 3.1.1 65 y 3.2.3 63 te re 3.2.2 Nâng cao trìn 61 n 3.2.1 va 61 t to ng 3.2.4 66 3.2.5 67 3.2.6 hi ep 70 3.2.7 w n 73 lo toán ad 3.2.8 75 ju 3.2.9 y th 73 yi pl 75 fu Ngân hàng nhà n ll 79 m 80 oi 3.3.3 77 n 3.3.2 va 3.3.1 77 n 3.3 ua al 76 at nh 81 z z ht vb k jm om l.c gm n a Lu n va y te re t to ng hi ep ACB Asia Commercial Bank (NH TMCP Á Châu) CF Chi phí DN Doanh thu w DT n International standard banking practice for the examination of lo ISBP ad ju y th Ngân hàng n ua al NH pl LN yi L/C va NHNN n ll fu NHTM oi m NH TMCP nh NK at TTQT z Uniform customs and practices for documentary credits ( URC Uniform rul URR Uniform rules for bank to bank reimbursements under documentary z UCP ht vb k jm n a Lu XNK om l.c gm XK n va y te re t to ng hi ep Trang 30 w -2011 n 32 lo ad 33 y th ju yi 37 7-2011 ua al ACB pl 36 -2011 n va 38 -2011 n L/C ACB giai ll fu 39 oi m 7-2011 nh at 40 z z -2011 vb 43 - 2011 ht 43 k jm 45 om l.c gm 2007-2011 n a Lu n va y te re t to ng hi ep Trong w n lo ad y th ju h ích khơng yi NHTM TTQT NH pl ua al TTQT không h n n va ll fu oi m at nh z z ht vb k jm NH TMCP om l.c gm TTQT âng cao y te re làm n va , n NH TMCP Á Châu a Lu v Vì -77- t to ng hi ep w n lo ad ju y th yi pl n ua al n va ll fu oi m at nh z z ht vb k jm om l.c gm n a Lu n va y thô te re th -78- t to an hành ng hi ep - w n , TTQT lo ad ju y th Chính yi pl n ua al pháp l n va lý ll fu oi m at nh z z ht vb k jm nên m om l.c gm n a Lu n va y te re ,t -79- t to ng hi ep NH w n lo ad ju y th yi pl Ng n va ll fu oi m at nh z z ht vb k jm om l.c gm n a Lu n TTQT va y te re , NHNN NH NH n ua al NHNN c th -80- DN t to NH TTQT, ng hi ep DN w n toán lo ad cho ju y th yi pl ý NH, n ua al va n lý fu ll ngân hàng oi m at nh lý z z ht vb t k jm có nguyên om l.c gm 3.3.3 n a Lu A y te re - n Nâng va - oài, -81- t to ng hi ep n kinh doanh w lo yi pl n ua al C n - va N ju - y th v ad ll phân tán fu oi m at nh N - T - z z ht vb k jm om l.c gm n y te re ACB va DN XNK n cho ACB ,c a Lu t to ng hi ep w n lo ad ju y th yi pl n va ll fu oi m at nh z , k jm ht vb om l.c gm - qua an Lu ACB z n va ey t re th r n ua al - TTQT óa - c t to ng hi ep w n lo ad ju y th yi pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re th t to ng hi ep w n lo ad 008 N ác y th Hà ju yi pl n ua 2009, 2010, 2011 al Báo cáo tài quý II/2012 n va ll fu oi m , quý II/2012 at nh Minh: z z ht vb jm k gm 10 2003 om l.c an Lu n va 11 Các website: t re http://www.acb.com.vn/gthieu/gthieu.htm 6620-4748-aee7-07b0233fdae6&ID=18434 - th http://www.customs.gov.vn/Lists/TinHoatDong/ViewDetails.aspx?List=d46d405b ey http://www.acb.com.vn/gthieu/gthieu-thanhtich.htm t to http://vneconomy.vn/20090709104935403P0C6/vi-sao-cang-thang-ngoai-te.htm ng http://vi.scribd.com/doc/37495713/Di%E1%BB%85n-bi%E1%BA%BFn- hi ep t%E1%BB%B7-gia-n%C4%83m-2008-2009-2010 w n TI lo ad International Chamber of Commerce, 2010 Incoterms 2010 y th International Chamber of Commerce, 2007 ISBP681 ju International Chamber of Commerce, 2007 eUCP, Version 1.1 yi pl International Chamber of Commerce, 2007 UCP600 ua al International Chamber of Commerce, 1996 URC522 n International Chamber of Commerce, 2008 URR725 va -2010 n ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re th t to ng hi ep w n lo C ju y th 1998 ad 1997 yi Street Journal pl ua al 1999 Magazine (USA) n Danh sách ll fu Châu Á n va 2001 oi m 2002 at nh z z ht vb k jm 2003 gm NH Wachovia n va tính cao an Lu NH Citibank om l.c 2004 ey t re 2005 th t to 2006 ng The Asian Banker hi ep NHTMCP Á Châu (ACB) w n lo ad ju y th 2007 n NH JP Morgan yi pl Chase al ua 2008 n 2009 n va ll fu m oi 2010 at nh 2010 z 2011 z k jm ht vb website om l.c gm an Lu n va ey t re th t to ng hi ep w n lo ad and Practice for Documentary Credits UCP) ju y th yi pl n ua al va 1951, 1962, 1974, n ll fu oi m at nh y 01/07/2007 z z jm ht vb k tín om l.c gm presentation - eUCP) an Lu Uniform Customs and Practice for Documentary Credits for electronic n va ey t re th t to - ng version 1.0 2002ICC), hi ep - -version 1.1 w n 2007ICC) lo ad y th ju (International standard banking practice for examination of documents under yi Documentary Credit ISBP) pl n ua al n va fu ll 645 oi m at nh z z k jm ht vb documents under D l.c gm om Uniform Rules for Bank-to-Bank Reimbursements under Documentary Credits an Lu URR) n va ey t re th t to ng hi ep URC) w n lo ad ju yi pl n ua al ll fu oi m at nh z z k jm Incoterms) ht vb n URC322 va om l.c gm an Lu n va I y th - ey t re th t to ng 1980, 1990, 2000, 2010 hi ep w n lo ad ju y th yi quan pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re th