56
Nganhang 20
M6i~di 7
Ltfc h:iqng nhan vien ban hang tntc tie'p ciia C6ng ty 4 bao hi~m
Ban hang qua dic$n tho<,1i, Internet 2
Caclo<,1ikhac 1
(Ngu~n: Th6ng tin thi tn:tC1ng bao hi~m thang 11/2000)
Tuy nhien, d~ thanh c6ng trong vic$c da d<,1ng h6a kenh phan ph6'i dn c6 m9t s6' nhan t6' quye't djnh:
• Di~u kifn phdt triin kinh te'-xa hQi va Cd siJ h(f tdng la nhan to' Cd ban tdc
dQng tcli nhu cdu va Sf! [f!a chr;m cua ngu(Ji dan. Cdc djch v~ tai chinh nhu
ngan hang, t{n d~ng kem phdt triin thz Sf! da d(fng hoa se khong hifU qua.
Nh{jn thuc cua dan chung v~ BHNT rat quan trc;mg, giup hQ co thi nhanh
chong ra quyet djnh mua BHNT ma khong cdn trf!c tie'p tie'p xuc vcli d(fi ly bdo hiim.
• San phdm duqc phan phc/i qua cdc kenh nay la cdc san phdm dtYn gian,
huang tcJi mQt nhom khdch hang da dur;c phan lqai, phi thap, khong yeu
cdu cao v~ ddnh gid rui ro.
• Vifc da d(fng hoa dur;c thf!c hifn nh1im lap chd trdng tren thj truiJng horJc
vifc sit d~ng defi ly khong co hifu qua.
• Vifc da d(fng hoa drJt ra mQt yeu cdu cho cong ty BHNT phai co nhung
nghien cuu chi tiet khdch hang (moi truiJng sdng, thai quen, siJ thich ... ) di [f!a chqn san phdm va h'lnh thuc phan pho'i thich hr;p.
Nhln chung, vic$c da d<,1ng h6a kenh phan ph6'i la xu hu'dng va yeu c~u dn thie't trong di~u kic$n C<,lnh tranh.
• Nang cao khd nang ho{lt dqng kinh doanh bdng bi?n phdp tang vtfn:
V6'n ciia c6ng ty BHNT th~ hic$n kha nang tai chlnh, kha nang thanh toan
b~i thuC1ng ciia c6ng ty khi xay ra t6n th~t. D~ c6 th~ nMn nhung hqp d~ng
bot trach nhi~m cho cac cong ty tai bao hi€m. Ne'u khong tai bao hi€m thi khi xay ra riii ro, vi~c phai trii m9t s6 ti~n bao hi€m qua IOn (nha't Ia trong thai gian d~u s6 phi thu vao con tha'p) se c6 anh hudng IOn de'n ho~t d9ng cua cong ty bao hi€m. Kha nang v6n cang nho thl muc tai bao hi€m cang IOn, l<;H nhu~n giam, d6ng thai kha nang thanh toan ph~c v~ khach hang l~i
khong du<;sc chu d9ng (bj 1<$ thu9c vao quye't djnh cua cong ty tai bao hi€m) d€ ma't uy tin voi khach hang.
D€ tang v6n, cac cong ty bao hi€m thuong tie'n hanh nhil'ng phudng thuc sau:
./ Cac cong ty nho sap nh~p l~i d€ trd thfmh cac cong ty c6 v6n IOn . ./ Lien ke't ngang: gQi VcJn g6p tu cac cong ty lon t~o ra Slf. h<;Jp tac toan
di<$n va da d~ng theo mo hlnh "T~p dorm" tang cuong kha nang tai chinh va kha nang c~nh tranh, chie'm llnh thj truong. Day Ut mo hlnh dang phat trie'n t~i cac nude Dong A va Dong NamA.
• Hqp tac v(Ji quae te' vi sdn phdm, cong nghf tie'p th.i:
Day la va'n d~ rna cac nude dang phat tri€n v€ BHNT dang g~p phai. D€
giai quye't, cac cong ty c6 thf h<;fp tac hQC t~p thong qua cac td chuc bao hi€m qu6c te' duoi cac hlnh thuc: nghien cuu, h9i thao, du h<;>c ... Thuong thl cac cong ty n9i dja du<;sc srf. ph6i h<;Jp giup do cua Chinh phd.
• Xay d¥ng h? thdng qudn ly thea tieu chudn ISO 9002:
D€ the' hi~n ro cha't lu<;sng ph~c v~ khach hang, cac cong ty bao hie'm lon C1
Chau A-Thai Blnh Dudng d~u c6 gia'y chung nh~n quan ly cha't lu<;sng ISO 9002, la b9 tieu chuffn danh gia trlnh d9 ph~c v~ khach hang trong cac nganh tin d~ng, ti~n t~, bao hi€m. Day du<;sc xem nhu la m9t phudng ti<$n quang cao huu hi<$u lam tang uy tin cua cong ty bao hi€m ngoai vi<$c hoan thi<$n nang lrf.c ph~c v~ khach hang.
• Da dc;mg hoa sdn phdm bda hiim thea nhu c&u:
Thj truong BHNT hi<$n nay c6 khuynh huong phan h6a. Ra't nhi~u san phffm bao hi€m ra dai, nha't la cac san phffm c6 tinh tie't ki~m va bao toan v6n dap ung cho doi hoi cua nguoi dan trong khi nhil'ng san phffm bao hi€m khac chua du<;sc chu tr<;>ng. Xu huong trong thoi gian tOi, cac cong ty BHNT se chu tr<;>ng ca nhil'ng san ph«m bao hi€m khac d€ da d~ng nhu c~u cua dan chung.
KETLUAN:
Rui ro thl hi<$n di<$n d mQi ndi trong ba't ky hoC;J.t d(>ng nao, no la m(>t din b<$nh rna m6i ca nhan va t6 chll'c d€u phai do'i m~t voi.
Nganh bao hiem hiem nhan thQ con qua moi me d mtoc ta ca ly lu~n va thl,l'c tien nhung lC;J.i co t6c d(> tang trudng ra't nhanh chong va anh hudng dang ke de'n slf 6n dinh ke' hoC;J.ch tai chinh cua nhi€u tri<$u gia dlnh tC;J.i Vi<$t Nam va ca de'n doi so'ng kinh te'-xa h(>i cua ca qu6c gia. Do do, va'n d€ d~t ra Ia khong chi ban than doanh nghi<$p BHNT dn phai thie't l~p. trien khai va hoan thi<$n cong tac quan tri rui ro de giam thieu kha nang anh hudng toi doanh nghi<$p va xa h(>i rna cac t6 chll'c giam sat bao hiem cling phai theo doi va giam sat toan di<$n de bao vi$ quy€n va lqi ich chinh dang cua cac chu hqp d6ng va cac t6 chll'c ho~c ca nhan c6 lien quan. Qua do, cling de gop ph~n vao sv 6n dinh moi truong tai chinh de thu hut vo'n d~u tlt trong nuoc va nlioc ngoai cho sv phat trien cua da't nuoc.
Do lu~n van bi gioi hC;J.n ca khuon kh6 va thai gian rna n(>i dung d€ tai lC;J.i r(>ng, toi chi trlnh bay m(>t s6 ly lu~n d dC;J.ng co d(>ng. D€ tai nay c6 the duqc nghien cll'u sau hdn de hoan thi<$n cong tac quan tq rui ro trong cac doanh nghi<$p bao hiem nhan thQ co v6n d~u tu nlioc ngoai tC;J.i Vi<$t Nam noi rieng cling nhu cac t6 chtl'c khac n6i chung.
Tuy nhien, toi hy VQng lu~n van nay se dong gop m(>t ph~n nho trong vi<$c nang cao hi<$u qua quan tri rui ro cho cac doanh nghi<$p bao hiem nhan thQ co v6n d~u tli nude ngoai tC;J.i Vi<$t Nam noi rieng va cho cac t6 chtl'c kinh doanh khac n6i chung.
' A ?
TAl LI~U THAM KHAO:
Ti~ng Vi~t
1. David Bland, Bao hi~m: nguyen t~c va tht;tc hanh, H9c Vi~n Hoang Gia Anh (Song ngu Anh-Vi~t), NXB Tai Chfnh nam 1998
2. Hi~p h()i Bao hi~m Vi~t Nam, tho'ng ke cac quy nam 2001 va 2002. 3. TS. Ngo Thi Ng9c Huy€n-TS. Le Ta'n Bau-Th.S. Nguy~n Thi Hdng Thu-
Th.S. Bui Thanh Trang, Rtli Ro Kinh Doanh, NXB Tho'ng Ke nam 2001 4. Le Thi Thu Hilng (2000), Chie'n lu'<Jc phat tri~n nganh bao hi~m nhan th9
ctla Tdng cong ty Bao Hi~m Vi~t Nam de'n nam 2010, Lu~n van th~c si khoa h9c, Truong D~i h9c Kinh Te' TP.HCM
5. Le Thanh Hung (2001), Ke' toan Bao hi~m nhan thQ, Lu~n van th~c si khoa hQc, Truong D~i h9c Kinh Te' TP.HCM
6. Nguy~n Van Nam-Hoang Xuan Quye'n, Rtli Ro Tai Chfnh-Tht;tc Ti~n va Phttdng Phap Danh Gia, NXB Tai Chfnh nam 2002
7. Quo'c H()i, Lu~t Kinh Doanh Bao hi~m. Lu~t so'24/2000/QH10
8. B() Tai Chfnh, Nghi dinh so' 42/2001/ND-CP ngay 1/8/2001, quy dinh chi tie't thi hanh m()t so' di€u ctla lu~t kinh doanh bao hi~m.
9. B() Tai Chfnh, Nghi dinh so' 4312001/NH-CP ngay 1/8/2001, quy dinh che' d() tai chfnh do'i vdi cac doanh nghi~p bao hi~m va doanh nghi~p moi gidi bao hi~m
10.B() Tai Chfnh, Thong tu' so' 71/2001/fT-BTC ngay 28/812001 hu'ong dfin thi hanh Nghi dinh so' 42/2001/ND-CP
11.B() Tai Chfnh, Thong ttt so' 72/2001/fT-BTC ngay 28/812001 httong dfin thi hanh Nghi dinh so' 43/2001/ND-CP.
12.B() Tai Chfnh, Thong tu' so' 98/2004/fT-BTC ngay 19/1012004 thay the' thong tu' 71/fT-BTC 13 tren.
13.B() Tai Chfnh, Thong tu' so' 9912004/fT-BTC ngay 19/10/2004 thay the' thong tu' so' 721fT -BTC 13 tren
14. TS. Nguy~n Quang Thu (chtl bien), Giao trlnh Quan Tri Rtli Ro Doanh
Nghi~p truong DHKT TP.HCM, NXB Tho'ng Ke nam 2002
15.Nguy~n Quang Thu (chtl bien), Quan Tri Rtli Ro, NXB Giao Dt;tc nam 1998
16. TS. Nguy~n Van Tie'n, H9c Vi~n Ngan Hang, Danh Gia va Phong Ngua Rtli Ro Trong Kinh Doanh Ngan Hang, NXB Tho'ng Ke nam 2003
17. Tdng ct;tc tho'ng ke-So' li~u bao cao tai chfnh ctla 4 DNBHNT c6 vo'n DTNN nam 2002,2001
18. PGS.TS. Doan Thi Hdng Van, Quan Tri Rtli Ro va Khtlng Hoang, NXB Tho'ng Ke nam 2002
19.M()t so' tai li~u tren Internet:
b. http://www. vinafund.com/tongquan-ttck.htm c. http :1/www .,v~nafund.com/cty -ny .htm d. http://www~acb.eom.vn/laisuatl e. h.t1!EI.!.w.:w.w.,.~il2~t •. ~Q.m/J!:!i§.Y.~tti~.ng.g_i,_b.tm f. http://saigon.vnn.vn/read.php?id=1102 g. http://www.laodong.com. vn/plslbld/display$.htnoidung(37, 116220) h. http://www .mekongcapital.com/html/vietnam vn.htm
1. http://www .gso.,gov. vn/default.aspx ?tabid=388&idmid=3&ItemiD= 1017
J. http://www.gso.gov.vn/default.aspx?tabid=388&idmid=3&ItemiD= 1001
20. Va cac tai li<$u khac ...
Tie'ng Anh
1. Asian Development Bank (2002), Risk Management
2. Asian Development Bank (May 2002), Handbook for intergrating risk
analysis in the economic analysis of projects
3. Asian Development Bank (2003), Operations Manual & Bank Policies- Internal Audit policy, OM Section L21BP
4. Asian Development Bank, PPR rating system of early warning system for management implementation
5. Andrew D.Bailey; Audrey A.Gramling and Sridhar Ramamoorti (2002),
Research Opportunities in Internal Auditing, The Institute of Internal Auditors Research Foundation, USA
6. Byoung-Jo Chun, Shigeko Hattori, Xuechun Zhang, Jin W.Cyhn & Bui Trong Nghia (2003), Viet Nam Capital Market Roadmap: Challenges and Policy Options, Asian Development Bank
7. Committee Of Sponsoring Organizations of The Treadway Commission &
PricewaterhouseCoopers LLP (2004), Enterprise Risk Management
Framework
8. David Priebe and Paul Blumenstein, Summary of Sabanes Oxley Act 2002 (www .gcwf.com)
9. Harriett E.Jones & Dani L.Long (1999), Principles of Insurance: Life,
Health, and Annuities, Second Edition, LOMA's Associate, Atlanta, Georgia, USA
10. Harriet E. Jones and Monica R. Maxwell, Second Edition, Regulatary
Compliance: Companies, Producers and Operations, LOMA's Associate, Atlanta, Georgia, USA
12.KPMG, Sarbanes-Oxley Act 2002, Section 404, Management Assessment of Internal Control and The Proposed Auditing Standards
13.Matthew Leitch (2002), Designing Internal Control Systems
14.Prudential Corporate Asia (2004), Corporate Governance Manual 15.Prudential Corporate Asia (2001), Business Continuity Plan 16.Prudential Vietnam, Business Continuity Plan
17.Gene Stone (2000), Insurance Company Operations, LOMA's Associate,
Atlanta, Georgia, USA
18. Harry Waskiewicz, Roles of Risk Management in Customs Controls 19. Va cac tai li~u khac ...
~ ~ , A ?
PHU LUC 1: TONG QUAN VE PHAP LUAT KINH DOANH BAO
A? A
HIEM NHAN THO
Do BHNT anh hlidng de'n nhi€u nguai va anh hlidng Ion de'n slf 6n djnh kinh te'-xa h(>i nen cac nlioc tren the' gioi xay dlfng lu~tt rieng cho nganh BHNT
d nuoc ta, trlioc tlnh hlnh phat tri€n mc,tnh me ciia thi trliang bao hi€m khi cac DNBH nlioc ngoai duqc phep tham gia thi trliang trong nlioc, Chinh phii sau thai gian chu~n bi dai da trlnh lu~t kinh doanh bao hi€m tc,ti ky hQp thu 8 ciia Quo'c h(>i kh6a 10 va dliqc Quo'c h(>i thong qua vao ngay 8 thang 12 nam 2000.
MtJc tieu chinh ciia lu~t kinh doanh bao hi€m la nh~m:
• Bdo v~ quy€n va l{Ji fch h{Jp phap cua cac ca nhan, td chac tham gia bdo hilm va cac DNBH.
• Duy trl khd nang thanh toan cua cac DNBH d! dap ling nghia v~ thanh toan quy€n l{Ji bdo hilm.
• Thuc ddy ho(lt d9ng kinh doanh bdo hiim lanh m(lnh va h{Jp phap.
Tuy nhien, d€ tri€n khai thlfc hi~n lu~t. Chinh phii da ban hanh hai nghi djnh: Nghi d!nh so' 42/20011 NE>-CP quy djnh chi tie't thi hanh m(>t so' di€u ciia lu~t kinh doanh bao hi€m va Nghi dinh so' 43/2001/ND-CP quy djnh che' d(> tai chinh do'i voi cac DNBH va doanh nghi~p moi gioi bao hi€m. :E>dng thai B9 tai chinh cling ban hanh hai thong tli: Thong tli so' 7112001/fT-BTC huang d~n thi hanh Nghi djnh so' 42/2001/ND- CP va thong tli so' 72/2001/fT-BTC huang d~n thi hanh Nghi djnh so' 43/2001/N:E>-CP.
Moi day vao ngay 19/10/2004, B(> Tai Chinh vua ban hanh them hai thong tli moi la thong tli so' 98/2004/fT-BTC va 99/2004/fT-BTC d€ thay the' hai thong tli cu la thong tli 71 va thong tli 72 va co hi~u h,tc tu 15 ngay sau khi duqc dang cong bao, ngoc,ti tru c6 m(>t so' quy djnh moi
c6 hi~u llfc tu 1/1/2005 ho~c 1/1/2006.
Sau day la t6m t~t m(>t so' quy djnh chinh lien quan de'n hc,tch toan ke' to an va quan ly tai chinh do'i voi DNBH nhan thQ:
• VO'n phap djnh cua DNBH nhan thQ la 10 tri~u USD hoijc 140 ty d6ng va doanh nghi~p phai duy tri mac vO'n tO'i thilu nay trong suO't thai gian
hot;~t dqng. ( diiu 4, ND 43)
• DTJ phong nghi~p v~ nhan thQ bao g6m (diiu 9, ND 43):
a). DTJ phong toan hQc ( dTJ phong phi) la khoan chenh l~ch girla gia trj hi~n tt;~i cua sO' ti€n bao hilm va gia trj hi~n tt;~i cua phi bao hiffm se thu dU(/C trong tUdng lai, dU(/c slt d~ng dff tra tiin bao hiffm dO'i vai nhrJng trach nhi~m dii cam k{t khi xay ra STJ
ki~n bao hilm:
b). DTJ phong phi chua durfc huiJng ap d~ng dO'i vai cac hf!p d&ng bao hilm nhan thQ c6 thai ht;~n duai mqt nam, durfc si:t
d~ng di tra ti€n bao hilm se phat sinh trong thai gian con hi~u
lTJc cua h{/p d6ng bao hilm trong nam titp theo,·
c). DTJ phi>ng b6i thuang, du(/c si:t d~ng di tra ti€n bao hilm khi xay ra SIJ ki~n bao hiffm nhung d{n cuO'i nam tai chinh chUa dU(/c giai quytt;
d). DTJ phong chia liii, dU(/c si:t d~ng di tra liii ma DNBH thoa
thu~n vai ben mua bao hilm trong h{/p d6ng bao hilm;
e). DTJ phi>ng bao hiim can dtli, dU(/c si:t d~ng di tra ti€n bao hilm khi xay ra slJ ki~n bao hilm do c6 bitn dqng l{Jn v€ ty l~ ti:t vong, liii sudt ky thu~t.
• D&u tu v6n nhan rJi ta dTJ phong nghi~p v~ bao hilm theo ty l~ tO'i da quy djnh cho tang danh m~c d&u tu nhu sau ( di€u 13 ND 43 ):
./ Mua tnii phie'u Chinh phu, tnii phie'u doanh nghi~p c6 bao lanh, gii'i ti€n t<;1i cac t6 chrtc tin dt;mg khong h<;1n che';
./ Mua c6 phie'u, trai phie'u doanh nghi~p khong c6 bao lanh, g6p
vo'n vao cac doanh nghi~p khac to'i da 50% vo'n nhan r6i tu dlf phong nghi~p Vl,l bao hi€m,
./ Kinh doanh ba't dQng san, cho vay, uy thac d~u tu' qua cac t6 chttc ali chinh-tin dl;lng to'i da 40% vo'n nh~m r6i tu dlf phong
nghi~p Vl;J bao hiem.
• Ngoili ra doanh nghi?p phai drmh m9t khoan tiin khong thdp hdn 5%
tdng d¥ phong nghi?p v~ bao hilm va dur;c giii tt;zi cac trJ chac tfn d~ng
dl thanh toan tiin bao hilm thu&ng xuyen. ( diiu 12, ND 43 ).
• Kha nang thanh todn ( diiu 14,15 & 16 ND 43 ):
./ DNBH duqc coi la co du kha nang thanh toan khi da trich l~p
d~y du dlf phong nghi~p Vl;J bao hiem Va CO bien kha nang thanh toan khong tha'p hdn bien kha nang thanh toan to'i thieu quy djnh .
./ Bien kha nang thanh toan to'i thieu cua doanh nghi~p kinh doanh bao hiem nhan thQ:
a) Dffi vtii hr;p d6ng bao hilm nhan th9 c6 th&i hr;m 10 niim triJ xuffng bling tdng cua 4% d¥ phong nghi?p v~ bao hilm va 0,1% so' tiin bao hilm chju rui ro.
b). Dffi vtii hr;p d6ng bao hilm nhan th9 c6 th&i ht;zn tren 10 niim bling tdng cua 4% d¥ phong nghi?p v~ bao hilm va 0,3% sd tiin bao hilm chju rui ro .
./ Bien kha nang thanh toan cua DNBH nhan thQ du'qc tinh tren cd
sd ngudn vo'n de xac djnh bien kha nang thanh toan chia cho tdng dlf phong nghi~p Vl;l bao hiem Va so' ti€n bao hiem chju rui ro tt;ti thoi diem xac djnh bien kha nang thanh toan .
./ Ngudn vo'n de xac djnh bien kha nang thanh toan la ngudn vo'n chii sJ huu sau khi tru cac khoan dong gop de thanh l~p DNBH khac va cac khoan nq khong c6 kha nang thu hdi.
./ DNBH bi coi la ma't kha nang thanh toan khi bien kha nang thanh toan ciia DNBH tha'p hdn bien kha nang thanh toan to'i thieu.
• Doanh thu cua hot;zt d9ng bao hilm nhan th9 Ia sd tiin phai thu phat
Thu phf bda hilm gdc, thu ph( nh{jn tdi bda hilm, thu haa h6ng nhUc;Jng tdi bda hilm, thu hat;zt dqng ddu tu va cdc khadn thu khdc.
• Chi phf cua hat;zt dqng bda hiim nhan thq la cdc khadn phdi chi, phdi