Bflo Hiem CRN Kill ini NGUVCN -MOT Gini PHRP

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CNM

HOI NGHI KHOA HOC KY THUAT MO TOAN QUOC luU inu MA

Bflo Hiem CRN Kill ini NGUVCN - MOT Gini PHRP

PHAT TRIEN BEN VUNG NGANH KHAI THAC KHOANG SAN

T

ai nguyen khoang san tdn tai trong Idng dat dudi dang nhu'ng tieh tu ty nhien d thd rin, thd Idng va thd khi, ehung cd dac didm chung la tai nguyen khdng tai tao dupc (hoac thdi gian tai tao rit dai). TrCr lupng, ehlt lupng khoang san, cac didu kien dia chit md va cac ydu td vd ky thuat la didu kien d n thiet dd xay dung quy md va cdng nghe khai thac hpp ly cua mdi doanh nghiep. Tru lupng tai nguyen khoang san la mdt gia tri hCru han, ddn mdt thdi gian nao dd tai nguyen se khdng thd khai thac dupc nira, khi dd la tai nguyen da can kiet. Can kiet tai nguyen cd 2 loai:

• Can kiet tai nguyen tuyet ddi: La tai nguyen da hoan toan hdt trir lupng dja ehlt, khdng thd khai thac dupc nira.

•:• Can kiet tai nguyen tuong ddi: Tai nguyen khoang san bj coi la can kiet d mpt doanh nghiep khai thae khi doanh nghiep dd d vao thdi didm khdng cdn trir lupng kinh td dd khai thae.

Trii' luong kinh td dupe hidu la trCr lupng ma d dd vdi didu kien cdng nghe va thidt bj hien tai, ndu doanh nghiep tidp tuc khai thac se cd gia thanh san xult bing hoac cao hon gia ban san phim, do dd doanh nghiep se bj" lo va phai chim dCrt hoat ddng. Tru' lupng kinh td se thay ddi cung vdi sy phat tridn cua khoa hpc cdng nghe va gia ca tren thi trudng.

Can kiet tai nguyen tuong ddi cd 2 hinh thuc:

Mdt la: Can kiet tai nguyen da dupc dy bao trudc thdng qua cdng tac tham dd khao sat, trir lupng tai nguyen da dupc xac djnh chinh xac, tren co sd dd nha san xult da tinh trude dupc thdi gian tdn tai cua doanh nghiep, tCr dd cd chidn lupc phat tridn va bien phap khiu hao hpp ly sao cho thdi gian tdn tai cua doanh nghiep dung bing thdi gian can kiet tai nguyen.

Hai la: Can kiet tai nguyen khdng dupc dy bao trudc, khi dd can kiet tai nguyen xay ra trong qua trinh san xult ma doanh nghiep chua tinh dupc khi diu tu ban diu.

Cd nhidu nguyen nhan dan ddn can kiet tai nguyen khdng dupe dy bao trudc nhu: Cdng tae tham dd khao sat, danh gia trir lupng khoang san chua dat dupc chinh xac eln thidt da d i u tu; Cdng

CN. LE TIEN DAT, KS. BUI LE NA Vien Khoa hgc Cong nghe Md-TKV

tac chuin bj d i u tu thidu chu dao, khdng thye hien du eac bude; Trong qua trinh san xult gap nhu'ng nhu'ng khd khan khach quan khdng thd vupt qua dupc; Tinh hinh gia ca thj trudng-co bidn dpng Idn... dan ddn tai nguyen khoang san bj can kiet dot ngpt, doanh nghiep bupc phai ngCrng hoac thu hep san xult. Day la loai hinh rui ro d n dupc bao hidm.

Khi loai can kiet tai nguyen thCr hai xay ra cac doanh nghiep khai thac khoang san do vdn diu tu ban d i u rit Idn (nhu: nha xudng, thidt bj van chuydn, thidt bj khai thac, sang tuydn, dudng sa, him Id...) se la nhCrng doanh nghiep thiet hai d i u tien vi mpt khi vdn d i u tu chua thu hdi dupc da phai ngCrng san xult, Doanh nghiep se bj thua Id hoac pha san. Dly la thiet hai trye tidp va gay hau qua nghiem trpng nhit ddi vdi nha san xult.

odi vdi cac doanh nghiep su' dung tai nguyen khoang san lam d i u vao cho san xult (nhu nguyen, nhien, vat lieu...), khi can kiet tai nguyen khdng dy bao trudc xay ra, cac doanh nghiep eung bupc phai ngCrng hoac thu hep san xult, phai tim ngudn cung d p nguyen lieu khac thay thd, cd khi phai diu tu thay ddi cdng nghe mdi dd sCr dung loai nguyen lieu khac thay thd. Didu dd cung se anh hudng rit Idn ddn kd hoach san xult, tang gia thanh san xult cua doanh nghiep, d i n ddn thua Id, pha san. Dai bd phan ngudi lao dpng trong cac doanh nghiep tren phai nghf viec anh hudng rit Idn ddn ddi sdng va lam tang ty le thit nghiep cho xa hpi.

Khi nhu'ng doanh nghiep khd khan,'dinh tre san xult Nha nudc cung se m i t di mpt ngudn thu quan trpng. Trong nganh khai khoang da cd khdng it trudng hpp can kiet tai nguyen bj dpng da xay ra va gay nhu'ng hau qua va thiet hai Idn...

1. Bao hiem can kiet tai nguyen

Nhlm dd phdng va kjp thdi khic phuc hau qua cua can kiet tai nguyen khdng dy bao trudc, ngudi ta thudng dung nhdm cac bien phap tai trp rui ro trong dd bao gdm bao hidm can kiet tai nguyen.

Cung nhu cae loai bao hidm khac, bao hidm can kiet tai nguyen dua tren nguyen t i c ty nguyen va sd ddng bu sd it. Bao hidm la su chuydn giao rui ro tren

CONG NGHIEP MO SO 2 - 2009

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HOI NGHI KHOA HOC KY THUAT MO TOAN QUOC LAN THUf XIX

CNM

CO sd hpp ddng kinh td, thd hien cu thd la: Ben bao hidm cam kdt bdi thudng cho ben tham gia bao hidm trong tCrng trudng hpp xay ra rui ro thudc pham vi bao hidm vdi didu kien ben tham gia nop mpt khoan phi cho Ben bao hidm. Khi ben tham gia gap rui ro d i n ddn tdn thit, ben bao hidm l l y quy bao hidm dd trp c l p hoac bdi thudng thiet hai thupc pham vi bao hidm cho ben tham gia. Muc dich chu ydu cua bao hidm can kiet tai nguyen la gdp phin dn dinh kinh td eho ngudi tham gia bao hidm, nhanh chdng khdi phuc va phat tridn san xult, dam bao ddi sdng ddng thdi tao ngudn vdn cho phat tridn kinh td va xa hpi eua d i t nudc.

Bao hidm can kiet tai nguyen dap ung yeu d u chia se rui ro cua cac doanh nghiep khai thac va su' dung khoang san trong ndn kinh td nhidu thanh phin. Cac doanh nghiep khai thae va su' dung tai nguyen khoang san vi Ipi ieh kinh td cua minh se ciing tham gia bao hidm, tao nen mpt thj trudng bao hidm soi dpng. Hinh thanh them loai hinh Bao hidm can kiet tai nguyen khoang san ben eanh nhCrng loai hinh bao hidm hien cP, se tao nen mpt ngudn kinh phi Idn khdng ehi tCr cac doanh nghiep khai thac ma cdn bao gdm ca eac doanh nghiep chd bidn khoang san, khdng chi trong nganh than va khai thac khoang san ma cdn gdm eac nganh kinh td khac trong ndn kinh td qude dan. Tren co sd cd dupc ngudn vdn do bao hidm dem lai, chu dpng hd trp kinh phi va han chd thiet hai cho cac doanh nghiep khai thac va sir dung tai nguyen khoang san khi can kiet tai nguyen bj dpng xay ra.

Bao hidm can kiet tai nguyen, la mpt hinh thCre bao hidm thuong mai, la hinh thCre bao hidm gian tidp.

Day la mpt hinh thCre bao hidm mdi, dap Crng yeu c l u cua eac doanh nghiep khai thac va che bidn khoang san, thich hpp vdi hoat dpng cua cac doanh nghiep trong co chd thj trudng. Odng thdi cung la mdt trong nhidu bien phap nhlm dn djnh va phap tridn ben vCrng nganh khai khoang.

2. Phu'O'ng phap xac djnh mu'c bao hilm can kiet tai nguyen

od hinh thanh Quy bao hidm can kiet tai nguyen, cae doanh nghiep tham gia bao hidm d n ddng gdp mpt khoan kinh phi nhlm duy tri he thdng kinh doanh bao hidm va chi tra eho nhu'ng doanh nghiep khi gap rui ro. MCrc ddng bao hidm hang nam dupc gpi la Phi bao hidm can kiet tai nguyen. Phi bao hidm eln dupe xae djnh mpt each hpp ly, ndu thu phi cao qua eae doanh nghiep khdng ed kha nang tham gia, ndu thip co quan bao hidm khdng cd didu kien tai chinh dd chi tra. Vi vay mudn md rpng va phat trien loai hinh bao hidm nay d n xac djnh mCre phi bao hidm can kiet tai nguyen hpp ly.

Xac djnh phi bao hidm can kiet la mpt cdng viec phCre tap, vi vay, ehung tdi dd x u l t mpt phuong phap tinh nhu sau: Od xac djnh dupe phi bao hidm can kiet, trude hdt e l n xac djnh gia trj tai san dupc bao hidm. Trong khai thac tai nguyen khoang san, gia tri tai san e l n dupc bao hidm la tdng gia trj thye td cua tai san dupc bao hidm. NhO'ng tai san nay thuong cd gia tri r i t Idn nhu: nha eCra, cdng trinh, may mdc thidt bj, phuong tien van tai, dudng Id XDCB va chuin bj san xult... tuy cdn gia trj su dung nhung khdng dupc su" dung do khdng edn tai nguyen dd khai thac, ehe bidn.

Muc dich cua tinh phi bao hidm la dd xac djnh mpt mCre phi phu hop vdi mCre dp rui ro. Ndi each khac, doanh nghiep dupc bao hidm phai ddng gdp vao quy bao hidm chung vdi 1 ty le tuong Crng vdi kha nang xay ra rui ro va tuong Crng vdi gia tri tai san dupc bao hidm. Phi bao hidm can kiet tai nguyen dupc tinh theo ePng thCrc:

F = (SbXR) ^ (1) Trong dd: F - Phi bao hidm; Sb - Sd tidn bao hidm; R -

Ty le phi bao hidm (%)

Nhu vay, co sd di tinh phi bao hiem la:

1) sd tidn bao hidm: Sd tidn bao hidm (Sb) chinh bing gia tri bao hidm (Gjs)

Sb=GTs , (2) 2) Ty le phi bao hidm (R): dupe chia thanh 2 bp

phan dd la: ty le phi thuin Rj va ty le phi hoat ddng (hay phu phi) Rp

R = (RT + RP) , (3)

a) Phi hoat dpng Rp : bao gdm cac khoan:

•:• Chi phi cho cac hpp ddng mdi bao gdm: chi hoa hdng dai ly, chi kidm tra danh gia gia tri tai san,... eac chi phi nay phat sinh khi phat hanh hpp ddng bao hidm;

•:• Chi phi thu phi bao hidm: gdm cac ehi phi tra cho ngudi di thu phi va cac khoan phat sinh khi thu phi;

•:• Chi phi quan ly: Khoan ehi nay phat sinh trong sudt thdi han bao hidm dd quan ly hpp ddng, ching han chi phi I n chf, quan ly hpp ddng bing may vi tinh, chi phi theo ddi thudng xuyen va cac chi phi gian tidp khac...

<• Lpi nhuan dy tinh eua cdng ty bao hidm.

Ty le phi hoat dpng nay cP thd xac djnh dya theo ty le phu phi cua eac hinh thCre bao hidm da cd sin, thudng duoc tinh theo ty le phin tram nhit dinh so vdi tdng ty le phi bao hidm. Nen cac nha bao hidm cd thd de dang dua ra mdt mCre ty le phu phi Rp hop ly cho bao hidm can kiet tai nguyen.

Rp = (txRT). _ , (4)^

Trong dd: t la ty le phin tram so vdi tdng ty le phi bao hidm (%).

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CNM HOI NGH! KHOA HOC KY THUAT MO TOAN QUOC LAN THU M

b) Ty le phi bao hiem thuin Rf. Ty le nay phu thude vao r i t nhidu ydu td. Cdng ty bao hidm thudng phai can eCr vao sd lieu thdng ke vd tinh hinh can kiet tai nguyen va hau qua eua nhCrng tdn thit dd cua mdt sd nam trudc, sd tidn ma cdng ty bao hidm le ra phai ehi tra (dy tinh) ndu nhan bao hidm cho nhCrng rui ro nay.

Dd cd sd lieu thdng ke vd tinh hinh can kiet tai nguyen khoang san thi cac cdng ty bao hiem se phai lap mdt bang ty le can kiet tai nguyen va cd thd coi bang nay la co sd khoa hpc trong qua trinh djnh phi. Bang ty le can kiet tai nguyen la bang thdng ke dupe xay dyng tren co sd didu tra vd tinh hinh khai thac khoang san va tinh hinh can kiet tai nguyen ddi vdi tCrng loai tai nguyen khoang san trong mdt khoang thdi gian. Qua trinh didu tra dd xay dyng nen bang ty le can kiet tai nguyen phai dam bao quy luat sd Idn trong toan hpc.

Ty le can kiet tai nguyen la ty sd giCra sd cdng ty khai thac khoang san bj can kiet trong mdt khoang thdi gian nhit djnh tren tdng sd cdng ty khai thae khoang san tai thdi didm khdi d i u thdi gian dd.

Ty le gia tri tai san thiet hai do can kiet tai nguyen (%) la ty sd giCra tdng sd gia tri tai san bj thiet hai do can kiet tai nguyen tren tdng sd gia tri tai san cua eac doanh nghiep dupc didu tra d nam dd.Ty le can kiet d mdi nam, mdi loai tai nguyen khoang san khac nhau la khac nhau. Vidu: Lap bang ty le can kiet tai nguyen ddi vdi nganh khai thac khoang san K nao dd. Trong dd:

n - sd nam khai thac (n=1,2,3,...);

lx + d n - Tdng sd doanh nghiep nghien cuu didu tra d nam thCr n;

d n - sd doanh nghiep bj can kiet d nam thCr n;

In - sd doanh nghiep khai thac binh thudng d nam thu n;

Bang 1.

Tn - Tdng gia tri tai san thiet hai do can kiet tai nguyen d nam thCr n; •' 'H.^r

Gn - Tdng gia tri tai san cua cac doanh nghiep dupe didu tra d nam thCr n.

Mdi quan he giCra cac chi tieu cua bang ty le can kiet nhu sau:

'> Ty le cac doanh nghiep can kiet tai nguyen d namthCrxIa: .?•,

r ^ ^

qx = (5)

Ty le cac doanh nghiep van khai thac binh thudng d nam thCr x la:

^ 1 ^ • .: .

(6)

• Tacd: Px+qx=1-

Dya vao bang ty le can kiet, cd thd tinh dupc cac ham can kiet d cac khoang thdi gian khac nhau:

• Xac suit mpt doanh nghiep da khai thac dupc x nam va se khai thac tidp dupc n nam nira:

p ^ ix±n_ (7)

n' X I • ^ ' V 'x y

•> Xac suit mpt doanh nghiep da khai thae dupc x nam va can kiet trong vdng n nam la:

nqx =

L

⁽⁸⁾

Trong dd: pPx - Xac suit mpt doanh nghiep da khai thac dupc X nam va se khai thac tidp dupc n nam nira (ddn nam thCr x+n) thi se bj can kiet; nPx - Xac suit mdt doanh nghiep da khai thac dupc x nam va can kiet trong vdng n nam (trong khoang tCr nam thCr x ddn nam thCr x+n); (lx - Un) - Sd doanh nghiep bj can kiet giira nhirng nam khai thac thCr x va x+n.

Nam (n)

1 2 3 n

Tdng sd doanh nghiep

khai thac l i + d i l2 + d2 Is + da In + dn

So doanh nghiep khai thac binh thudng

li I2 is Ln

So doanh nghiep bj can kiet tai nguyen

di d2 da Dn

Tdng gia tri tai san thiet hai

T i T2 T3

Tn

Tong gia tri tai san

G i G2 G3

Gn

Ty le thiet hai tai san do can kiet

tai nguyen (Ti/Gi)x100%

(T2/G2)x100%

(T3/G3)x100%

(Tn/Gn)x100%

Dya vao bang ty le can kiet ta cd thd tinh dupc ty le phi thuin Rj (tinh cho trudng hpp bao hidm can kiet cd ky han):

Dieu kien:

+ sd tidn bao hiem tra 1 i l n khi doanh nghiep tham gia bao hidm bj can kiet tai nguyen trong thdi han bao hidm.

Ta cd cdng thCrc sau:

RT

ZT^I + r)

^-i+1

1=1

ZGiO + O

1=1

-.10

-i+1

(9)

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HOI NtiHI KHUA HOC KY THUAT MO TOAN QUOC LAN THlTXIX

Trong dd: Tj - Tdng gia tri tai san bj thiet hai do can kiet d nam thCr i; Gn - Tdng gia tri tai san cua cac doanh nghiep dupc didu tra d nam thCr i cua thdi han bao hidm; r - Lai ky thuat.

Trong hoat dpng bao hidm, ngudi ta sCr dung eae loai lai s u i t danh nghTa va lai s u i t thye td.

Tuy nhien, khi tinh phi bao hidm thudng tinh toan sd phi tren co sd d i u tu vdi lai s u i t nhd va nhd hon so vdi lai s u i t thye td eua cac khoan d i u tu dd dam bao chle c h i n . Loai lai s u i t nay dupc gpi la lai s u i t ky thuat.

Lai suit ky thuat dupc xac djnh tren co sd lai suit binh quan cac khoan cho vay cua Nha nudc, hoac lai s u i t tidn gCri tidt kiem khdng ky han. Trong didu kien d i u tu kem hieu qua va khdng chle chin, khdng thd djnh phi vdi lai s u i t qua cao vi edng ty bao hidm khd cd thd thye hien dupc tren thj trudng tai chinh. Nhu vay, tCr cac cdng thCrc (1), (2), (3), (4), (5) d tren ta cd cdng thCre tinh phi bao hidm can kiet tai nguyen nhu sau:

F =

iTiO + r)

^-i+1

ZG,(l + r)

^-i+1

i=i

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sd tidn bao hidm la gidi han bdi thudng tdi da cho ngudi tham gia bao hidm trong trudng hpp tai san dupc bao hidm bj tdn t h i t toan bp. Sd tidn bao hidm cd thd t h i p hon, b i n g hoac cao hon gia tri tai san bao hidm, tuy thupc vao sy thoa thuan giira hai ben.

4. K§t luan ; Bao hidm can kiet tai nguyen khoang san la mpt loai hinh bao hidm rui ro mang tich dac thu.

MCrc dp thiet hai do can kiet tai nguyen bj dpng gay ra dupc danh gia mpt each gian tidp va r i t khd djnh lupng, vi vay khi xac djnh gia tri thiet hai va phi bao hidm can kiet e l n cP nhCrng can bp cd trinh dp chuyen mPn sau. Vdi vai trd ehu dao trong ITnh vyc khai thac khoang san. Tap doan Cdng nghiep Than-Khoang san Viet Nam trye tidp thye hien cdng viec bao hidm nay se cd nhidu thuan Ipi tren cac mat: Ngudn vdn, Td chCre, Ky thuat, nghiep vu va Con nguoi.

Bao hidm can kiet tai nguyen khoang san la mdt ITnh vye bao hidm hoan toan mdi me, thich Crng vdi ndn kinh td thj trudng nhidu thanh p h i n , d n thidt vdi cac doanh nghiep khai khoang.

Ddng thdi la mpt cdng cu d i e lyc dd dn djnh va phat tridn bdn vu'ng nganh khai khoang. Vi vay e l n tidp tuc nghien cCru vd td chCre va co chd quan ly, dac biet e l n hoan thien hon ve phuong

phap xac djnh phi bao hidm hpp ly dd cd thd sdm tham gia thj trudng bao hidm Viet Nam, dap Crng yeu c l u cua cac doanh nghiep trong qua trinh hpi nhap.l!!J

TAI LIEU THAM KHAO

1. Le Tidn Oat; Bui Le Na. Nghien eCru phuong phap xac djnh phi bao hidm can kiet trong khai thac tai nguyen khoang san. Bao cao tdng kdt dd tai; Vien KHCN Md. 2006.

Ngudi bien tap: Dao Die Tao

1. Thu" thach idn nhat cua con ngudi la ICic thanh cdng riic rd. G. Wells.

2. Moi viec lam khdng cd nguyen tac deu d i n den do v5. W. Goethe.

3. Phai cd tri tue du nhd be cung dupc, nhung phai la tri tue cua minh. M Gorki.

4. Thay Idng lanh tii xa do la trang sCrc, cang gan cang sang dd ia hpc van. L§ Ky.

5. Nhiem vu quan trpng nha't cCia ndn van minh la day cho con ngudi biet tuduy. Edison.

6. Khi mang nhufng doa hoa di tang ngu'di khac thi hu'ong thdm se d lai trong tam hdn anh. Saadi.

7. 6 ddi nen tu lap, tu" trong, khong di theo chan ngu'di va ndi theo mieng ngudi. Rousseau.

8. Tren budc du'dng ddi, hanh ly con ngu'di can mang theo la: Idng kien nhan, tinh chju diing. V. Maiakovski.

VTH. suu tam