cudng cdng tac kiem tra, kiem soat trudc, trong va sau khi cho vay, nang cao chdt lugng cdng tac thdng tin phdng ngira riii ro, thyc hien tdt cdng tac giam sat cho vay, de ban che n[r]
(1)So 8(73)/2009
NGHIEN Cflu TRAO Bdi
Tang ciroTig cong tac quan trj tai san co tai ngan liang Cong tliirong Viet Nam
, BAG THI CHINH (*)
Thue trang tai san Co cua md, co cdu tai san Cd ciia hang Viet Nam Co cdu tai san Cd Ngan hang Cong thuong Vipt VietinBank nhimg nam gdn ciia ngan hang dugc chuyin dich Nam (NHCTVN) nhirng nam day dugc bieu Jiien qua bang sau: theo hudng an toan va hieu qua
Tdng tai san Cd ciia ngan hang tang trugng ea ve quy md va chat lugng, tinh den thdi diem gan day
Vdi mye tieu da dang hga danh mue tai san Cd nham giam thieu
ban Den bet nam 2008 tdng du ng cho vay va dau tu kinh doanh chiem ty trgng 93% so vdi tdng tai Quy mo vd ca cau tdi sdn Co cua NHCTVN tir ndm 2006 - 2008
Chi tieu
Tien mSt, vang bae da quy t^iquy
Tien gui tai NHNN
Tien, vang giri va cho vay cac TCTD khac
Dau tu vao tin phieu NHNN, tin philu KB
Chiing khoan kinh doanh Cdng cu tai chinh phdi sinh va tai san tai chinh khac Cho vay khach hang Chirng khoan dau tu Gop von, dau tu dai han Tai san co dinh
Tai san Co khac Tong tai san
Nam 2006 So tien (Tr dong)
1.436.603 5.620.312 26.229.341
-867.393
-80.142.030 17.329.218 510.211 1.157.037 2.150.375 135.442.520
"A
1.06 4,15 19,37
0 0,64
59,17 12,79 0,38 0,85 1.59 100
2007 So tien (Tr dong)
1.743.604 8.496.135 12.841.040
-739.381
258 100.482.233 37.404.891 684.138 1.214.196 2.507.095 166.112.971
%
1,05 5,11 7,73
0 0,45 ^0 60,50 22.51 0,41 0.73 1,51 100
2008 So tien (Tr dong)
1.986.601 5.957.738 18.420.980
15.346.698 -119.959.936
25.651.010 1.843.294 2.720.120 2.505.798 194.392.175
%
1.02 3.06 9,48
7.89 0 0 61,71 13.20 0,95 1,40 1.29 100 (Nguon: Bdo cdo thuang nien NHCTVN ndm 2006, 2007, 2008)
nii ro hoat ddng kinh doanh, 31/12/2008 dat 194.392 ty ddng san Cd; Du np eho vay va cac ciing vdi sy gia tang dn djnh ciia tang 17% so vdi nam 2007, chiem khoan phai tra cua khach hang la ngudn vdn huy ddng tao dieu kien tren 10% tdng tai san toan nganh xdp xi 62% tdng tai san, tang 16% thu|n lpi de VietuiBank da dang ngan hang Viet Nam va la mdt so vdi nam 2007
hoa danh mye sir dung vdn Quy sd cae NHTM cd quy md tai Nhirng nam gan day, ngan hang
(2)GHIlN cflu TRAO Bdl So 8(73)/2009 vay, giam dan ty trpng eho vay
trung va dai ban de phii hgp vdi eg cau ngudn vdn huy ddng (nam 2007 du ng cho vay trung - dai ban chiem 38,9%) tdng du ng, nam 2008 la 39% dat mye tieu dl la tri chg vay trung - dai ban ddi 40%) tdng du ng), tang du ng cho vay ddi vdi cac doanh nghiep vira va nhd va ddi vdi eae khach hang la ca nhan hd gia dinh (chiem tren 60% tdng du ng cho vay); Sang Igc khach hang, giam thieu khach hang cd tinh hinh tai chmh yeu kem nen ty le ng xau tai ngan hang giam Chat lugng tin dung tiep tue dupe cai thien va ddi mdi co cau theg hudng dam bag cac ty le an toan vdn, hieu qua hon:
- Nam 2007: + Ty le ng xau (ng nhdm 3, 4, phan Igai theo QD493): 1,02% nhd hgn sg vdi mue tieu de la dudi 3%)
+ Ty le chg vay ed tai san dam bao: 72,67%
- Nam 2008:
Ng nhdm - Ng du tieu chuan: 117.355.850 trieu ddng chiem 97,83% tdng du ng
Ng nhdm - Ng can chii y: 1.267.913 trieu ddng chilm 1.07% tdng du ng
Ng nhdm - Ng dudi tieu chuan: 545.031 trieu ddng chilm 0,45%) tdng du ng
Ng nhdm - Ng nghi ngd: 278.437 trieu ddng chilm 0,23% tdng du ng
Np nhdm - Ng cd kha nang mdt vdn: 495.071 trieu ddng chiem 0,38% tdng du no
Tren thj trudng lien ngan hang, NHCTVN ludn giii vai trd la mdt dinh che tai chmh ldn tham gia tich cyc vao thj trudng, ho trg khoan he thdng NHTM, giir dn djnh kha nang toan eho NHCTVN ndi rieng, nganh ngan hang ndi chung
Danh mue dau tu tren thj trudng tien te va thj trudng vdn dugc ngan hang quan tam Tuy nhien, nam 2007 va 2008, boat ddng kinh dganh ed ky ban ngan tren thj trugng lien ngan hang ed ban che hgn sg vdi nam 2006, dg nen kinh te Viet Nam rgi vag tinh trang lam phat cao nen NHNNVN da thyc thi chinh sach tien te that chat, vi vay nhung thang eudi nam 2007 va dau nam 2008 hau het eae NHTM deu thieu vdn kha dyng
Dau tu vao chiing khoan nam 2007 tai ngan hang chiem ty trgng 22,5%) tdng tai san tang gap gan 2,2 lan sg vdi nam 2006, nam 2008 ty trgng chiing khoan dau tu giam ngan hang phai danh mpt sd vdn tuong ddi ldn de mua tin phieu NHNN bat budc nham thyc thi bien phap "that chat" tien te, giam lam phat cao cua NHNN
Tien mat tai quy, tien giri dy trii bdt budc (DTBB) va tiln giri toan tai NHNN nam 2006 gdn 7.056 ty ddng chilm 5,21%) tdng tai san Cd; Nam 2007 la 10.240 ty ddng, bang 6,2%) ngudn vdn huy ddng va chiem 6,2%) tai san Cd, tang 3.183 ty ddng (+45%) so vdi nam 2006, sd tiln dy trii bdt budc (DTBB) tang cao; Nam 2008, la 7.944,3 ty ddng chilm 4,08%) tai san Cd
Mpt so kit qua dat dupe Mpt la, NHCTVN da da dang hoa cac hinh thiic kinh doanh vdn hay ndi each khac la da dang hoa danh mue tai san Cd, da dang hoa cae khoan mue cho vay va ddu Ur: ddu tu vdn tren thj trudng lien ngan hang, thj trudng tiln giii va ngoai nudc, ddu tu vao cae loai gidy td cd gia, ddu tu vdn vao cac cdng ty kinh doanh von tryc thude, gdp vdn ddu tu lien doanh lien kit, tao dilu kien dl
ngan hang san se nii ro
Hai la, vl quan tri dy trii va khoan:
Trong nhimg nam gdn day, cimg vdi su phat triln ciia thj trudng tai chinh, NHCTVN da da dang hga danh mue tai san Cd, ben canh dy trii sg cap, ngan hang da tang tai san dy trii thii cap, tren nguyen tac dam bao an toan va tang kha nang sinh ldi cho tai san Mac dii nam 2007 va nam 2008, thj trudng tai chinh, tien te cd nhieu bien ddng khd ludng gay khd khan ve khgan chg cae ngan hang nhung NHCTVN van tri kha nang khoan cao Thyc hien day dii cac quy dinh ve DTBB cua NHNNVN, lap bao cao ve kha nang chi tra day dii theo QD457/2005/NHNN NHCTVN dugc danh gia la mdt ngan hang da tri kha nang khoan cao, thudng xuyen tri 30 ngan ty ddng tham gia tich cyc tren thj trudng vdn, thj trudng lien ngan hang ho trg cac NHTM khac
Ba la, NHCTVN da xay dung dugc hp thdng khudn khd co chi chinh sach ro rang, thi hien: Khung chinh sach cho vay kha ro rang, bao gdm quy djnh gidi han tm dung va tham quyen quyet djnh gidi han tin dung, quy che Hpi ddng tm dung, cac quy djnh ddng tai Up, quy djnh phan loai ng, trich lap va sir dung dy phdng nii ro, cac quy djnh cho vay, quy djnh bao dam tiln vay, quy djnh mien, giam lai,
Chinh sach tin dung hudng tdi phuc vu nhu cau hgp ly cua khach hang va dam bao kiem soat riii ro: Md rpng doi tugng edp tin dung den mpi doi tugng khach hang, beii canh cae khach hang thude khdi doanh nghiep, ca nhan, VietinBank cdn cho vay ho trp ngan sach tinh, cac dem vj su nghiep cdng lap, cac dinh ehi tai
(3)So 8(73)/2009
NGUIlN Cflu TRAO Bdi chinh Cac khach hang dugc ddi
xii binh dang khdng phan biet phan kinh te ma dya tren cac tieu chuan ve nang lye tai chinh, hieu qua kinh doanh, phuang an/dy an dau tu ciia khach hang, bien phap dam bao tien vay, Cd chinh sach uu dai ddi vdi cae ddi tae chien luge, cac khach hang mang lai lai ich ldn, dam bao lgi the canh tranh ciia VietinBank, da dang hoa cae san phdm eho vay NHCTVN da da dang hoa boat ddng eho vay theo hudng md rdng cho vay ddng tai trp cae Du an ldn cimg vdi sy tham gia cua nheu NHTM khac Tang ty trpng eae khoan eho vay cd tai san dam bao, giam ty trpng cho vay eae doanh nghiep nha nudc nhat la cac doanh nghiep Nha nude dia phuang cd tinh hinh tai chinh thieu lanh manh, hoat dpng kem hipu qua, tang dan ty trpng eho vay eae doanh nghiep vira va nhd va cac doanh nghiep cd vdn dau tu nude ngoai
Bon la, cac quy trinh nghiep vy
cho vay dugc chuan hga theg tieu chudn ISO 9001:2000 va cac tai lieu hudng dan nhu: Sd tay tin dung, phan tich dam bao ng vay, quy trinh quan ly chg vay tren he thdng INCAS Cae riii ro duge kiem soat qua trinh cap quan ly gidi han cho vay, khoan cho vay cu the thdng qua qua trinh tham djnh cho vay, tham dinh riii ro, giam sat lien tuc qua trinh sir dung vdn, tai san bao dam, hgp ddng tin dung va nang lye tai ehinh ciia khach hang Hgat ddng cho vay dupe dien thdng nhat toan he thdng, dam bao cac gidi ban chap nbAn nii ro thdng qua cac tieu chuan cap tin dyng, cung nhu cac bi$n phap quan ly khoan vay
N5m la, Ngan hang da kien quyet xir ly np xau, np tdn dpng
trudc day thdng qua cac nhieu bien phap, vi vay chat lugng cho vay dugc phan anh thyc chdt ban, rd rang hon va dugc nang len Ty le ng xdu nam 2007 la l,02%o, nam 2008 d dudi mue 1,1%, ngudn trich dy phdng rui ro chua sir dung cdn lai den eudi nam la
1.500 ty ddng
Sau la, Ve he thdng CNTT va he
thdng thdng tin quan ly:
Trong nhiing nam gan day, ciing vdi viec sir dung nhdm cae he thdng CNTT cii dugc trien khai mdt each phan tan, NHCT VN bat dau irng dung he thdng mdi INCAS va trien khai mdt each tap trung He thdng dugc trien khai la mdt phan ciia dy an tdng the Hien dai boa ngan hang va he thdng toan dugc tai trg bdi ngan hang the gidi va da hgat ddng tir nam 2003 Vdi tat cac mgdule: Quan ly he thdng, Thdng tin khach hang, Tien giri, Tien vay, Tai trg thugng mai, Vdn, Sd eai, Khg dii lieu va Chuyen tien, qua ba kenh phan phdi (he thdng ehi nhanh, Internet, ATM) Vdi he thdng INCAS cd kha nang tao khdng chi cae bao cao cho NHNN va Bd Tai ehinh ma edn ca cae bao cao quan ly phye vy eho cdng tae quan tri dac biet dd la he thdng thdng tin phye vy eho viec quan ly danh mue cho vay ciing nhu phuc vu eho cdng tac danh gia hoat ddng va quyet dinh kinh doanh
Nhirng ban che
- Ve quan ly khoan, ben canh eae quy djnh ciia NHNN, he thdng hien tai eiia ngan hang van chua tao cae bao eao ky dao han edn lai va edng ng de diing eho mye dich quan ly khoan Ty trgng du ng cho vay trung - dai ban d mire 40%)/Tdng dy ng eho vay van d mirc eao Vi thyc te, co
cau ngudn vdn huy ddng ciia ngan hang chil yeu la ngudn vdn ngan ban, dieu kien thi trudng tai chinh tien te ludn dien bien phirc tap, dieu dd ed the gay riii ro khoan cho ngan hang
- Sd tay tin dung hien dang sir dung van cd nhiirng ban che ve mire ro rang cac phan chinh sach va quy trinh qua chi tiet Han nira, sd tay tin dung hien thdi tap hgp tir nhieu quy trinh rdi rac cua cae phdng ban, khac nhau, vi vay toan bd cac quy trinh ve ban chat la nhu va ehi khae biet CO ban ve cac van ban dugc yeu cau, vi vay edn cd nhu:ng chd triing lap khdng can thiet
- Ve hp thdng thdng tin quan ly: He thdng thdng tin quan ly tap trung eiia ngan hang mdi dang giai doan dau xay dyng va hoan thien, vi vay ngan hang van ehua cd mdt hp thdng thdng tin quan ly tap trung, tai dd tap trung tat ca cac thdng tin eua hmg chi nhanh va eiia loan he thdng Mdi phdng ban ed mdt each thu thap, xir ly va tri thdng tin khae phye vy cho cac mue dich chuyen mdn cua tirng bd phan cho nen van xay tinh trang khdng nhat quan va thieu chinh xac Hon nira, ngan hang chua cd he thdng de danh gia hoat ddng theo tirng bd phan kinh dganh, timg loai san pham va tirng danh mye tai san Thdng tin phye vu cho cdng tac quan ly va bao cao ve rui ro cdn ban che
- Ve md hinh td chirc va quan ly hien tai van edn nhieu nhuge diem:
(4)NGHllN cflu TRAO Bdi So 8(73)/2009
(HDQT) gdm ehii tich HDQT va mdt sd vien chuyen trach, lam viec theo che dp tap the Ve nguyen tae, HDQT thue hien chire nang quan ly ddi vdi mgi boat ddng cua ngan hang, chiu trach nhiem bao toan va phat trien vdn; ban hanh dieu le, quy che td chirc va boat ddng ciia ngan hang Cap quan ly kinh doanh: la Ban dieu hanh gdm Tdng giam ddc, cac Phd tdng giam ddc, Ke toan trudng va cac phdng ban tham muu giiip viec tai Hdi sd ehinh cap tryc tiep kinh doanh gdm cac dgn vj hach toan ddc lap, eae ehi nhanh hach toan phu thude, cac don vj sy nghiep va don vj hiin vdn kinh doanh
- Theo QD493/2005/NHNN, thi ty le ng xau tai VietinBank rat thap, song neu danh gia bang can ddi ke tgan dd theo eae tieu chuan khac (tieu chuan ke toan qude te IAS) thi se thay sd lieu cd sir khap khieng hon nhieu, nguy co tiem an nii ro tin dung edn ldn Chuyen dich co cau cho vay eiia ngan hang van cdn cham chap, du ng chg vay ddi vdi cac doanh nghiep nha nude d mire cao
- Tuy danh mue tai san Cd da cd sy da dang, phong phii hgn nhung cac tai san chimg khgan dau tu, chung khoan Ivinh uoaiih, van chiem ty trpng rat thap, cdng tac quan tri danh mue dau tu van ehua duge quan tam dimg mire, vi vay hieu qua kinh doanh tu cac hoat ddng van cdn ehua eao
- Viec sir dyng cac edng cy tai chinh phai sinh de ban che riii ro lai suat, nii ro khoan, nii ro tin dyng, cdn nhieu ban chi
Mpt so giai phap
De tang cudng va nang cao hieu qua quan trj tai san Cd tai NHCT thdi gian tdi can mdt sd giai
phap ehil yeu la:
Thii' nhat Can xay dyng qua trinh quan trj tai san Cd cd chat lugng Ndi dung can thiet cua mdt qua trinh quan trj tai san Cd bao gdm: Cac quy dinh quan trj tai san Cd; Mye tieu va nhiem vy eiia quan tri tai san Cd; Uy ban quan ly tai san Cd va tai san Ng; Quy dinh ve quan trj dy tru va khoan; Quy djnh ve cho vay va dau tu; Quy dinh md hinh boa quan trj tai san Cd nham lugng hoa va phan tich nhiing nii ro lien quan den danh mue tai san Cd: nii ro khoan, riii ro tin dyng, nii ro dau tu
Thu hai, Da dang hoa hinh thire kinh doanh va sir dung vdn
Thu ba Tang cudng quan trj dy trii va quan ly khoan tai ngan hang: Duy tri tai san dy trii d miic hgp ly; Xay dyng quy trinh quan ly khoan; Lap bao cao khoan
Thu tu Tang cudng va nang cag hieu qua quan trj chg vay: Trudc mat can chu trgng tdi cac ndi dung: (/) Can tiep tyc ddi mdi chinh sach eho vay ciia ngan hang; (//) Can tiep tuc thyc hien soat Sd tay tin dung, xay dyng mdt khung mdi cho mdt cudn Sd tay tin dung minh bach hon dam bag tinh nhat quan hgn, phii hgp vdi dieu kien cy the ciia ngau hang; (///') Xay dyng h? thdng xip hang tin dyng ndi bd, nang cao hieu qua quan trj riii ro tin dung (RRTD) theo thdng le tdt nhdt, phil hgp vdi ban chat, quy md va mirc phirc tap ciia boat ddng cho vay; (iv) Phai tuan thii nghiem hie quy trinh tin dung, quy chi chg vay va djnh hudng boat ddng tin dyng ciia Hdi ddng quan tri NHCTVN; (v) Nang cao chdt 1-ugng tham dinh va phan tich tin dyng ddi vdi timg khoan vay, tang
cudng cdng tac kiem tra, kiem soat trudc, va sau cho vay, nang cao chdt lugng cdng tac thdng tin phdng ngira riii ro, thyc hien tdt cdng tac giam sat cho vay, de ban che nhu'ng rui ro tin dyng phat sinh, nang cao chat lugng tai san cho vay; (v/) Xay dyng hp thdng dinh gia khoan vay cd dieu chinh nii ro tren co sd xac djnh ehi phi su dung vdn, chi phi hoat ddng, chi phi vdn chu sd hiru (CSH), chi phi nii ro va lgi nhuan ky vgng; (vii) Tiep tyc ddi mdi md hinh td chirc bd may quan ly tin dyng theo thdng le qude te, theo lap bp phan quan ly np de thyc hien viec giai ngan, thu no va quan ly du lieu tren he thdng phan mem; (viii) Tiep tuc giai quyet dirt diem ng xau tdn dpng tai ngan hang
Thu nam Tang cudng quan tri danh mue dau tu, xay dyng quy trinh quan ly danh mye dau tu: Xay dung mue tieu dau tu; Xay dung ehinh sach phan bd tai san dau tu mdt each hgp ly; Lya chpn chimg khoan dau tu; Lya chpn chien luge quan ly danh mye dau tu hieu qua
Ngoai cac giai phap chii yeu tren, can mdt sd cae giai phap hd trg nhu: Hoan thien he thdng cdng nghe thdng tin va he thdng thdng tin quan ly (MIS) ciia ngan hang; Tang cudng cdng tac kiem tra, giam sat, hoan thien co che kiem soat ndi bg; Tiep tuc thue hien co cau lai bd may td chirc va hoat dgng; Thanh lap bp phan quan trj tai san Ben canh dd, dl tang cudng va nang cao hieu qua hoat dgng quan trj tai san Cd cua NHCTVN can ed sy quan tam, ho trg cua NHNN Viet Nam, Chinh phil va cac Bd, Ban, nganh ddi vdi NHCTVN ndi rieng va he ihdng NHTM Viet Nam ndi ?hung./