C8ng tic thin' djnh la nghiep vµ dad h6i tap kip ctia nhieu hoot dOng khic nhau,
lien kit chat the veri nhau did hOi ce mOt sv phin ding, sip xep, quy djnh quyen hot
vi trich nhiem cue cic ci nhfin, 1)0 ph#n thaw gia thim djnh, trinh tv lien hanh cling nhu m6i lien he gitta cic ci nhan va cic b0 ph#n trong qua With thtrc hien. Viec to
chirc diet hanh cong tac them djnh tai chinh dv in neu duqc 'city dvng kilos hqc, chit chi, phit huy duqc piing lye, sirc sang to ctia timg ca than va sirc math gip the too thanh mOt he thong doing 150 se ning cao chit luqng thin" atilt tai chinh dv in. Doing Uri, nem hang phi c6 co the kiem tra, &in sit chat the qui trinh them dinh &Si von timg ca nhan va be ph#n thim dinh. Tuy nhien, cic quy djnh tren khting dugc cling nhic, g6 be mat di tinh chti dung, sac sang too cos timg ca than lam giam chit luqng thim dinh dv an.
1.3.3.2. Nlan 14 khdch quan.
Tharp djnh dv an n6i chung va thim djnh tai chinh dtr in mai rieng bi chi ph6i bed nhieu nhfin t6 khach quan, d6 la nhUng thin t6 ben ngoai tic dOng vao dv an lam cho chit luqng thim djnh tat chinh dv an bi giam slit. Cic dv an thutmg c6 men thq dfli, do de rat ro ma cac than to khkh quan mang l3i la rat kW) dy bio nhu: tinh hinh kinh te, chinh tri, cic cc the chinh skh, phip lu$t cue nha nuOc... ma cic thin t6 nay in&
loon thay d6i va nim ngoai tam kiem soit cos ngan hang va chit dv in.
MOt nen kinh to cue mOt ow& gia phit then thieu ding b0, kh8ng On dinh, chua phit trien se hart the trong viec cung cap nhitng thong tin chinh xic phuc vtt cho viec thim djnh. Deng thai nhfing djnh hi:Ong, chinh sich, chief' luqc phit trien kinh te, xi hOi theo vimg, lath th6, nganh... chua duct xiy ding cv the, thing b0 va on dinh ding li met yeu t6 gay rtii ro trong phin tich, dinh gii va di den chip nh#n dv an. Nhieu yeu t6 nun ngoii tam dy bio ctia ngan hang nhu: thien tai, chien tranh , khting b6... lam cho ngan hang kh8ng the thu h6i duqc van bOi vi run ro nay anh hut:mg nghiem trqng den dv in va doanh nghiep khong the chting der duqc.
Mei trutmg phip ly voi &Cling ;Nem khuyet trong tinh hqp ly, dling bit vi hieu lye cda cic van bin phip ly, chinh sich quin 15, elm nhit mac deu tic dung xtiu den chit luqng thim djnh tii chinh du in cling nhu ket qui hoot dOng dm du in. Cic du an thuemg ceo then gian keo dii vi thubng lien quan den nhieu van bin luat, dueri luat ve cic rinh vuc nhu cic van bin ve quan ly tai chinh trong clic doanh nghiep, ck van bin ve thue, luot doanh nghiep, D6 de neu cic van bin lujt nay khong c6 firth On djnh trong then gian dii ding nhu ;thong re ring, mirth bach, chOng chto... Se lam thay doi
tinh khi thi mkt du in theo then gian cling nhu gay khe khan cho nem hing trong vier phin tich, dinh gii cic chi tieu hieu qui, du bio nii ro, lim dio lOn mqi con so tint' town inh hu?mg den lqi nhuon cila nein hang vi khi tang thu hoi nq elm nein hang.
Mitt thin t6 cling rat quan truing inh huemg den chit luqng theam djnh tai chinh du in thuOc vi phia doanh nghiep (chi) du in) do lit het so du in mi chi) du in trinh len ngan hang. Nang lye lap, thim djnh vi thyt hien du in cim chit diu tu yku kern se inh hu6ng khong nh6 den chit luqng thim djnh clia nem hing nhu thtri gian phan tich, dinh gii, thu thap thong tin, tinh toin keo dii. Nhieu khi, he) so du in chi) dau tu trinh qui so sii, thieu sue thieu phyc do tang lye qui yeu kern a khien ngin hing khan the chip nhon duqc. Nhat li d6i v6i cic doanh nghiep Viet Nam khi ml khi Wing quin
ly tii chinh vi tiem lye tai chink rat hat che, rui ro du in di vim boat d(mg khong hieu qui nhu du id& li rat km. Ben canh d6, tinh trung thurc cum ngueo'n thong tin mi chd
du in cung cap cho ngan hing trong cac bio cito tai chinh, tinh hinh sin xuit kinh doanh, khi Ming tii chinh hien c6 cim doanh nghiep cling inh huOng den chit luqng thim dinh tai chinh du in ctia nem hang trong vier quye't djnh tai trq cho du in.
CHIJONG 2. T111,1t TRANG CHAT WONG TRIM DINH TAI CHINII DV AN DAU TI! TRONG HOOT BONG CHO VAY CUA NGAN HANG THIrONG MAI CO PHAN SAI Gem — HA NQI — CHI NHANH BAC NINE
2.1. Tang quan host dung con Ngin hing thwung mai co phtin Sal Gin — Hi Ni — chi nhanh Bic Ninh. Ni — chi nhanh Bic Ninh.
2.1.1. Lich sit kink think vi ph& Irian cull Ngin king durang mgi a phin Sdi
Gdn - Hd Mai - chi nhdnh Bic Ninh.
Ngin hing thircmg mai c6 phin (NH TMCP) Sii Gen — Hi NOi (SHB) yeti ten quOc te: SAIGON — HANOI COMMERCIAL JOINT STOCK BANK, tien than la NH TMCP Ming then Nhan Ai, hoat (ging theo &ay chimg nhin ding 14 kink doanh s6
5703000085 do So ke hoach vi dau to Minh Ph6 Cin Thu cap ngay 10/12/1993 vi giay phip s6 0041/NN/GP do NHNN Viet Nam cep ngay 13/11/1993, SHB chink that giay phip s6 0041/NN/GP do NHNN Viet Nam cep ngay 13/11/1993, SHB chink that di vio hoat dOng tir new 12/12/1993. Ngly 20/01/2006 Thong Dec NHNN Viet Nan) di 14 quyet djnh s6 93/QD-NHNN ve viec chip thuon cho SHB chuy'en doi tir NH TMCP ding diem sang NH TMCP do thj.
Ngdnh vizi kink doanh :
—Huy dOng von ngin han, trung hurl vi dii han cira cac think phan kinh to vi din cu duei hinh thisic tilt girl kheing ky han vi c6 k5r han. Phat hinh kt phi& ce muc (Bch sau khi duqc NHNN cho phep.
—Tiep Wien win uy thic to vi phat trien ala t6 chirc vi ca nhan trong nubs vi ngoii nu& khi duqc NHNN cho phep.
—Vay yen NHNN vi cac t6 chirc tin dung Ichac.
—Cho vay ngin hen, trung han, dii han del voi cac t6 chat vi ca nhan sin xuit, kinh doanh tren dia ban thy theo tinh chit va kha ning ctia ngu6n von.