(^Sg 04 (165)-2017) TAI CHINH DOANH NGHIEP
Chi tieu danh gia chit luong tin dung ban le cua ng§n hang thuong mai
Ha Minh Sorn* - Le Thuy Hing, Nguyin Thi Hu^**
T6MTAT
Chdt luong tin dung bdn li Id chi tieu tong kgp phdn dnh ket qud hogt dpng tin d{ing bdn le cda ngan hdng thuofng mgi. Chat lugng tin d^ng bdn le thi hi$n ndng luc qudn ly hogt dgng tin dung bdn le nhdm dap ung yiu cdu phdt triin kinh te vd han che rui ro ddm bdo an todn ve von vd khd ndng sinh l&i cua ngdn hdng.
• T u k h o a : tin dung bdn le, chat luffng tin dving bdn le, chi tiiu ddnh gid chat lugfng tin dgng bdn le.
ABSTRACT
Retail credit quality is an indicator reflecting the results from the retail credit activity of commercial banks. Retail credit quality demonstrates management capabilities of retail credit activity to ensure banks' capital and profitability, limit risks and economic development.
• Keywords: retail credit, retail credit quality, indicators of retail credit quality assessment.
Tin dung lai cac ngan hang Id quan he chuyan nhugng quyen su dung v6n tu ngan hang sang cho khach hang trong mgl thdi gian nhdt dinh vdi mgt khodn chi phi nhii djnh. Ndi each khac, boat dgng lin dung lai ngdn hdng la quan he tin dung giira ngan hdng vdi cdc td chuc, ca nhan dugc thuc hien dudi hinh Ihuc: ngdn hdng dung ra huy dgng von bang tien vd cho vay vdi cdc d6i lugng tran.
Tin dung bdn le ciing vdi tin dung bdn bu6n la hai bg phan edu thanh nen hoat dgng tin dung ciia ngan hang thuong mai. Hien nay, d nudc ta vdn chua cd mgt khdi niem thong nhdt ve tin dung ban le. Tin dung ban le Id hinh Ihuc cho vay true ticp den cac ngudi vay cuoi cimg, chii yeu la eac ed nhan, hg gia dinh.
Cdp lin dung bdn le la viec cap tin dung cho khach hang ban le bdng cac nghiep vu cho vay, chiet khdu. bdo lanh va cac nghiep vu khdc. Trong do, khaeh hang ban le Id ca nhdn (ngudi Viet Nam
\a nude ngoai). ho gia dinh eo nhu cau sii dung cac san pham. dich vu eiia ngan hang thuang mai.
Niut \a>. tin dung ban le la hinh thirc cho vay nia ngan hang tam thdi chuyen nhuang quyen sir
dung vdn cho khaeh hang la ca nhdn hodc hd gia dinh vdi mue dich nhat djnh, vdi thdi gian dugc lh6a Ihuan trong hgp ddng theo nguyen tac hodn Ira ddy dii cd goc va lai.
Dac diem ciia tin dung ban le bao gom: khodn cho vay c6 gid trj nhd nhung s6 lugng cac khoan vay Idn; cdc chi phi lien quan Idn; lai suat thudng cao hon so vdi lai sudt ciia cdc khoan vay khac;
cdc khodn cho vay co do riii ro cao.
Chdt lugng san phdm hoac djch vu Id "su phii hgp vdi muc dich vd su su dung", la "mgl trinh dg du kien trudc va do ddng deu vd dg lin cdy vdi chi phi thap va phii hgp vdi thj Irudng" hay chdt lugng Id "nang lire cua mgl san pham hoac mgl djch vy nham thoa man nhirng nhu cau ciia ngudi su dung".
Khi ddnh gid chat lugng san pham hay dich vy ngudi la ihudng xem xet d cdc khia canh:
+ Su hai long ciia khach hdng;
+ Su hoan hao ciia sdn phdm/djch vu;
+ Su gia tang ciia quy mo, thu nhdp, thi phdn, kha nang canh tranh.
Chat lugng san pham/dich vu se tao nen uy lin va danh tieng cho nha cung cap. Tin dung la
"^ PGS. IS - Hoc vien Tdi chinh; "SJC
Tap chi nghien ciifu Tai chinh ke toan <65/
TAI CHINH DOANH NGHlgP (S^04(165)'2017j)
m6t dich vu cda ngan hang. Trong hogt dpng tin dung, niu chat lugng tfn dung cao se lim cho khach hing gin bd liu dii vdi ngan hing, dem lgi ket qua kinh doanh cho ngan hing. Bdi vgy, chat lugng tfn dyng la sy dip dng yeu cau cua khich hang, dim bao su tdn tgi v i phat triin cua ngin hing va phu hgp vdi sy phit trien kinh te - x i hpi.
- Doi vdi khach hang: chit lugng tin dyng dugc the hien d cho cie dich vy cua ngan hing Ihoa man dugc nhu cau khich hing, so tien ma ngdn hang cho vay phai co lai suat v i ky han hgp ly, thu tuc don giin, thuan lgi, thu hut dugc nhieu khaeh hang nhung vin dam bao nguyen tac tin dung.
- Doi vdi ngdn hang thuong mai: chat lugng tin dung dugc the hien d muc tieu lang Irudng, an toan va sinh ldi vl vdn kinh doanh phu hgp vdi myc tieu ke hoach va cdc quy djnh phap luat trong timg thdi ky. Thu hiit dugc nhieu khach hdng nhung van dam bao nguyen tac tin dung.
Cu thi:
+ Muc do an toan ve vdn: de ddm bio an toan cho dong vdn vay, ve su an todn cua von, ddi hdi trude khi cdp tin dung cho ngudi vay ngdn hang thuong mai phdi xem xet than Irgng nang luc phdp Iy, nang luc lai ehinh, kha nang dap umg cae dieu kien vay von, ka hoach su dung vdn ciia ngudi vay... D6ng thdi ngan hang phai danh gid muc do tin nhiem ciia khdch hang vay v6n. Neu muc dp tin nhicm ciia khaeh hang vay von Ihap dong nghTa vdi viec riii ro cao, dieu ndy co nghTa la chat lugng tin dung thap.
+ Mue do sinh Idi: boat dgng tin dung phai cd hieu qud, co nghTa la ngdn hang phai thu dugc g6c vd lai khi eho vay. Bdi vdy, viee han che thap nhat cac khodn ng xau se dem lai lgi nhudn cho ngdn hang, giiip ngan hang md rgng quy md, mang ludi hoat dgng.,.
Chat luong tin dung bdn le id chi tieu tong hgp phdn dnh ket qua hoat dgng tin dung bdn le ciia ngdn hang thuang mai. Chdt luong lin dung ban le the hien nang luc qudn ly boat ddng lin dung ban li- nham dap ung yeu cdu phat Iriln kinh le va han che riii ro ddm bao an loan ve von va kha ndng sinh hVi ciia ngan hang.
Tir nhung quan diem Ircn, bai viit xdy dung quan diem mgt sdn pham lin dung ban le co chdt
lugng bao him ba ylu t l ca bin, dd la; (a) tfnh cdng dyng cua sin pham thi dyng ban le; (b) ngin hang c^p tfn dung phii cd khi ning thu hii dugc ng vay dung hgn ddng thdi vin duy tri dugc toe do ting trudng du ng vay on dinh theo thdi gian;
va (c) khich hing cim thay hii long khi sd dung sin phim tin dyng ban le cda ngan hang, hay ndi mgt each khac li sin phim tin dyng ban le cua ngan hing da dip ung dugc nhu cau su dun^ cua khach hing. Day se li quan diim xuyen sudt de thyc hi?n myc tieu nghien cdu cua bii viet.
Chit lugng hogt dpng tin dyng ban le ed quyet djnh rit Idn din sy ton tgi, phat triin hay pha sin eiia moi ngan hang. Tit e i eac quy trinh tin dung, thu tuc h i so giii quyet vin de khich quan, ehu quan da dam bao han che thap nhat riii ro tin dyng, ting cudng va nang cao hieu qua chdt lugng cho vay. Vi the, chat lugng tin dung ban le ludn la mgt bai toan khd cua cac nha qudn Ii kinh te trong hoat ddng ngan hang.
Trong hoat dgng tin dung ban le, mac dii cdc khodn vay ciia khdch hang thudng cd gia trj nhd nhung so lugng khdch hang lai ddng dao nhdt nan doanh s6 lir hoal ddng nay van chiem mgt ty Ie cao trong doanh sd cho vay ciia m6i ngan hang.
Ben canh do, lai suat cho vay trong tin dung bdn le thudng cao hon so vdi lai sudt cho vay cdc doanh nghiep. Vi vay, neu ngan hang thuc hien tot c6ng lac cho vay va qudn ly mon vay ddi vdi cac khdch hang ed nhdn, hd gia dinh... thi day se la mgl nguon Ihu khong nho vdi moi ngan hang.
May ndi cdch khdc, ngan hang phdi khong ngimg gia tang ve mat so lugng vd nang cao \t chdt lugng doi vdi hoal dgng tin dung ban le.
Hoat dgng tin dung bdn le cd chat lugng lot se la CO hgi thuan lgi cho su phdt trian, mang den nhieu tiem nang kinh doanh hap dan va hieu qud cho m6i ngdn hdng. Viec nay nang cao hinh dnh va uy tin eiia ngan hang doi vdi khach hang, tu do tao ddng lire giiip ngan hdng ngay mgt chu dao vd sdn sang dua ra nhimg djch vu phdt trien lot nhdt doi vdi khach hang ciia minh.
Ben canh do, khi chat lugng tin dung ban le dugc ndng cao se lam tang kha nang sinh ldi ciia cdc sdn pham, gidm ehi phi nghiep vu, chi phi quan li hay mgt so nhirng ehi phi khde. Vice ndng cao chal lugng tin dung d6i vdi KHCN mang lai
<66^ Tap chi nghien ciifu Tai chinh ke toan
(jo 04 (165)-2017^ TAI CHINH DOANH NGHlgP
ngudn lgi nhuin tuong doi cho ngin hing, dim bio kha nang thanh toan vi nang cao the mgnh cgnh tranh cua ngan hing.
Vi v^y, viec ning cao chit lugng tfn dyng bin le li rit quan trgng va cin thilt doi vdi sy ton tgi v i phat triin liu dai, bin vung cda ngan hang thuong mgi.
Chit lugng tfn dung ban le li mgt chi tieu ting hgp, dugc danh gia dya tren nhdng chi tieu khdch quan. Bh danh gii chit lugng tin dyng ban le ciia ngan hang thuang mai ddi hoi phai CO su phan tich tong hgp cac thdng tin mdt each chinh xdc. Vi^c danh gia nay dugc thi hipn thong qua mgt sd eac chi lieu djnh tinh va djnh lugng nhu sau:
Thu nhit, cac chi lieu dinh lugng Chat lugng hoat dgng tin dung ban le dugc xem la ddm bdo khi dugc tai trg bdi nguon von on dinh, thuc hien dugc cac muc lieu tin dung, khach hang su dung von dung muc dich, co hieu qua, hoan trd goc va lai cho ngan hang dimg thdi han. De danh gid chdt lugng cho vay dudi goc do ciia ngdn hang, ta cd the xem xet cdc chi lieu cu the sau:
* Nhom chi lieu phdn dnh quy mo tin dung bdn le *
- Du ng lin dung bdn le: chi tieu nay phan anh nguon von cho vay cua ngan hang thuong mai cho khach hang vay von tai thdi diem xdc dinh. Du ng lin dung ban le dugc xac djnh theo cong thirc:
Du no cuSi ky • dau ky
Doanh so Doanh so cho vay thu ng trong ky trong ky
- Toe dg ting du ng tin dyng bin le:
T6cd$
13ngdu TU) TDBL
Du Dff TDBL ky Unh toan - Du ng TDBL k^ tnrac DunpTDBLkylrudc
Chi tieu niy cho ta biet ty 1? tang trudng tin dung ban le ciia ngan hang thuong mgi. Neu cac ngan hing thuang mgi day nhanh toe dg tang trudng tin dung bin le qua cao trong thdi gian ngin se din din rui ro tin dung anh hudng den chat lugng tin dyng.
- Ty trgng du ng tin dung ban le so vdi t6ng d u n g tin dyng:
Ty trong dirng
TDBL Tong du ng tin dung
Chi tieu nay phan dnh tap Irung vdn dau lu vdo ddi tugng khdch hang eiia ngan hang lai limg thdi diem, qua dd danh gid muc do da dang hoa khdch hang cho vay ciia ngan hdng thuong mai.
* Nhom chi tieu phdn anh khd nang sinh lai tir hogt dong tin dung bdn le
- Lgi nhuan tu hoat dgng tin dung ban Ie Lgi nhuan tu hoal dgng tin dung bdn le la Igi nhuan hang nam tu hoal dgng cho vay doi vdi khach hang ca nhan, hg gia dinh ciia ngdn hang.
Chi tieu nay cao hay thdp phan anh chdt lugng tin dung ciia ngdn hang tot hay xdu.
- Ty trgng Igi nhuan tu hoat dgng tin dung bdn le so vdi t6ng Igi nhuan cua ngdn hdng
Ty trpng lgi nhua 111 hoat dgng
TDBL
Lgi nhuan tir hoat dgng TDBL l o n g lgi nhuan ciia ngan hang
Neu du ng cho vay doi vdi khdch hdng cd nhdn cao the hien viec ngdn hang co uy lin, djch vu cho khach hang da dang vd phong phii. Ngugc lai. du ng cho vay thdp chirng 16 ngan hdng khong eo khd ndng md rgng mang ludi khach hang, boat dong tin dung bdn le eon chua lit. Hieu qua ciia hoat dgng lin dung ban le ehinh Id co sd dl lang du na cho vay, vi the ehi tieu t6ng du ng cho vay doi vdi khach hdng cd nhdn eho biel mot phdn v£
dial luang hoat dong nay. Tuy nhicn, dicu nay khong CO nghia la du ng cdng cao thi hicu qud clio \av \on cdng cao
Chi lieu nay danh gia kha nang sinh Idi tu hoat dgng lin dung bdn le, qua d6 thay dugc tdm quan trgng ciia no de co bicn phdp nang cao chal lugng ciia hoat dgng cho vay doi vdi nhom KHCN. Ty trgng lgi nhuan tir hoal dgng tin dung ban le cang cao cang chimg Id chdt lugng lin dung ban le cdng cao va ngugc lai.
* Nhom chi tieu phan dnh miic do rui ro - Ty le ng qua ban (in dung ban le Ng qua han la hien lugng phdt sinh ti: moi quan he tin dung khong hoan hao khi nguai di
Tap chi nghien ciifu Tai chinh ke :a3n
TAI CHI'NH DOANH NGHlgP (S^ 04 (165)'2017^
vay khdng thuc hi?n dugc nghTa vy tri ng cua minh cho ngin hang dung hgn.
Ty 1^ ng qua hgn tin dung bin le li Xy 1$ phan tram giira muc ng qui han trong hogt ddng tfn dung bin le v i tdng du ng tfn dyng ban le cua ngan hing thuang mai d mdt thdi diim nhit dinh, thudng la cudi thing, euli quy, cuoi nim v i dugc tinh theo edng thuc:
Ty 1| no No qua h ^ TDBL qua han ^ : ^ 100 TDBL Tong du np TDBL Xel ve mat ban chat, tin dung la sy hoan tri, do do tinh an toan li yeu to quan trgng bac nhat de cau thanh chit lugng tin dyng. Khi mgt khoin vay khong dugc tra diing han nhu da cam ket ma kh6ng CO ly do chinh ding thi nd se bi chuyen sang ng qua hgn vdi lai suit eao hem tai suat binh thudng. Tren Ihuc te, phdn Idn cac khoan ng qui ban la cac khoan ng cd van de ed khi nang mat von. Nhu vay, ty le ng qua han tin dyng ban Ie cdng cao Ihi ngan hang thuong mgi cang gap khd khan trong kinh doanh vi se c6 nguy co mat von, gidm lgi nhuan, tuc la ty le ng qua ban cang eao, chdt lugng tin dung ban le cang thap.
- Ty la ng xau trong hoat dpng lin dung bdn le:
Tyl?
ngxau
Ng xiu TDBL Tong du ng TDBL
Ty le ng xau trong hoat dgng tin dung ban Ie la mgl trong nhijng chi tiau quan irgng de danh gid chdt lugng tin dung bdn le ciia ngdn hang.
No phdn anh nhirng riii ro tin dung ma ngan hdng phai d6i mat. Neu chi lieu ndy cao, ngan hang se bj ddnh gid la cd chat lugng tin dung ban le thap va ngugc lai. Tuy nhicn, ng xau Id mgt van dt kh6 trdnh khoi trong boat dgng tin dung noi ehung vd lin dung ban Ie noi rieng. Do do, dieu quan trgng la ngan hdng thuang mai cdn duy tri ly le ng xdu d mire thdp nhat c6 the chip nhan dugc.
Thir hai, eac chi lieu dinh tinh
Cae chi lieu dinh tinh la nhirng nguyen Idc lien quyet de thuc hicn t6t chat lugng cho vay vd la chi tieu kho xdc dinh chudn muc hon cac chi iicu dinh luang nhung gop phan quan Irgng vao
vi§c dinh g i i chit lugng cho vay cua ngin hing thuang mai. Mpt s6 chi tieu dinh tinh bao gom:
* Sir h^ ly cda quy trinh tin diflig Vdi mgt quy trinh cho vay chuin, vi§c thyc hi?n cac budc m^t cich nhanh chdng ma vSn dim bao dung nguyen tic chinh l i thudc do danh gia cao chat lugng cho vay cua ngin hing thuang mgi. Diy Ii chi tieu quan trpng cd inh hudng tien quylt din chat lugng tin dung.
* Thai dp phi^c vu vd trinh dp chuyen mon cua nhdn vien ngdn hdng
Thai dg phyc vu cua dgi ngu nhan vien het sdc quan trpng doi vdi mdi ngin hing thuong mgi. Vi$c phuc vu t$n tinh giup ngin hing co dugc cii nhin thi?n cam tu khach hing cung nhu cac nhi dau tu. Ben cgnh dd, trinh dp chuyen mdn eung li ylu to rit quan trpng. Trinh dp chuyen m6n ciia dpi ngu nhan sy cang dugc ning eao se lim lang lgi the canh tranh cua ngan hang, hoat dpng kinh doanh ciia ngan hang se Ihuan Igi hon. Dpi ngu nhan su chuyen mon cao se nhgn thuc dugc vai trd, trach nhiem eua minh giup ngan hang tranh dugc nhung rui ro ve dao due va lam tang do hdi Idng ciia khdch hang khi su dung san phdm.
* Thii tuc cho vay
Day la mpt trong nhimg ehi lieu phan anh tdt chat lugng tin dyng ban Ie cua moi ngan hang thuong mai. Thii lyc vay don gidn cung nhu thdi gian giai quyat h6 so nhanh chong cd vai trd rat quan Irgng bdi Ie ngudn tai chinh dugc dap img kjp thdi se giup cho khach hang nam bat dugc co hdi kinh doanh hieu qua hon. Thdng qua ehi tiau nay, cac ngdn hang se danh gid dugc muc do hai long cua khdch hang d6i vdi hoat dgng tin dung ban Id, tir dd c6 co sd de xem xet, nang cao chat lugng tin dung ban le.
Tai lieu tham khao:
Ngdn hdng Nhd nuoc Viet Nam (2001), Quyit d/nh 1627/200l/QD-NHNNvS quy che cho vay ddi v&i khdch hdng. Hd Npi.
Ngdn hdng TMCP Ddu lu vd Phdt tnen i 'lei Nam (20]6). Cdm nang hu&ng ddn Irien khai quy trinh cap tin dung bdn le, Hd Ngi
\&Q^ Tap chi nghien ciifu Tai chinh ke toan
