THlTC TIEN PHAP LUAT
QUY DjNH PHAP LUAT VE QUAN TRI NGM HANG THlfdNG SIAl CO PHAN
Phan Phtidng N a m *
'TS.Ph6triJ'6nq Khoa Luat Thuang mai -TrUdng Oai hoc Luat TP. Ho Chi" Minh Thong tin bai viet:
Tit khoa ngan hang thuong mai co phk, quin tri ngin hang, dao diic Dghe nghiep, kiem soat ngi bo.
Ijcli su bdi viet:
Nhanbai : 15/07/2019 Bieot^p : 25/07/2019 Duyelbai : 05/08/2019
Article infomation:
Keywords: joint stock commercial bank; banking governance, professional ethics, internal control Article History-
Received : 15 Jul 2019 Edited : 25 Jul. 2019 Approved : 05 Aug. 2019
D
e dap ling nhu clu ve v6n, ben canh viec huy dpng von true tiep thong qua phat hanh chung khoan, cac chii the CO nhu cau ve von co the vay von tit cac t6 chirc tin dung (TCTD)'. Do vay, T o m tat:Hoat dong quan tri ia mot boat dpng dong vai tro quan trong cho sir t6n tai va phat tndn cua ngan hang thuong mai co phan. Vi vay, viec nghien ciiu cac quy dinh diSu chinb hoatdpng quan tri cua ngan hang thuong mai c6 phan cung la mot yeu cau mang tinh thiet thuc. Bai vi8t tap trung vao cac vin dh: (i) nban dien quan tn ciia ngan hang thuang mai c6 phSn; (ii) phan tich thirc trang phap luat quy dinh ve quan trj ciia ngan hang thuong mai co phan va cbi ra nhijng diem bat cap, ban ch^ trong cac quy dinh do va (in) dua ra nhirng kien nghj niiam hoan thien cac quy djnh phap Iuat vk quan tri ngan hang thuong mai CO phan.
Abstract
Corporate governance is an activity as an important role for tbe operation and development of a joint stock commercial bank.
Therefore the studies ofthe regulations on tbe corporate governance of joint stock commercial banks is crucially required. This article focuses on the issues: (i) corporate governance of joint stock banks, (li) analysis o f t h e status of laws on joint stock commercia! banks and pointing out the shortcomings m such regulations and (in) recommendations for improvements of the legal regulations on corporate governance of joint stock commercial bank.
hoat dpng cua TCTD anh hucmg khong nho den su phat trien ciia nen kinh te voi tu each la chii the trung gian tai chinh". Trong cac loai hinh TCTD thi ngan hang thucmg mai c6 phan (NHTMCP) van dong vai tro la chti
Tmong Cao d3ng Ngoai ihuong, Giao trinh Th, tmong Tai chinh Nxb ^ a Nan^ ^- 28.6% so vol cu6i Tuoi nam 2017, cung iing v6n cho n6n kmh te tir he thdng tai chmh iroc khoang ^ll'^^y^^^^^^ ' ,. g-^
riim 2016 Trong do, v6nt'beth6ng TCTD tang 18,1%, von tu thi trucmgyon tang 66.4/0 ov^^^^^^^^^^
cio T6ng quan fhi tnrong tai chinb nam 2017 ciia Uy ban Giam sat ta. chmh quoc gia, http //nfsc.gov vn/vi/bao giain-sat/bao-cao-tong-quan-tbi-truong-(ai-chinh-2017-2/ truy c^p ngay 20/12/2U18
NGHICH euu I CQ S6 15(391)T8/2019 V L A P PHAPl " * '
THlTC TIEN P H A P LUAT
the lon, quan trpng, cung c i p ngudn v6n doi dao cho nen kinh te. Tuy nhien, de cac NHTMCP CO the tiep tuc t6n tai, phat triin va cung ung nguon von cho su phat trien cua nen kinh te trong c^ua trinh hpi nhap thi mgt trong cac van de can duac quan tam do la hoat dpng quan tri. Bai le neu hoat dpng quan tri ciia NHTMCP duoc quan tam va thuc hien mpt each co hieu qua se gop phSn giup cho NHTMCP co the tranh dupc nhirng rui ro tiem an trong qua trinh hoat dpng, giam thieu tinh trang co nguy c a hoac m4t kha nang thanh toan, lam anh huong bit Ipi cho thi truang tai chinh noi rieng va sir phat trien cua nen kinh te^ Viet Nam noi chung.
1. Nhan dien q u a n t r i ngan hang thu'otig mai co p h i n
NHTMCP la ngan hang thuang mai (NHTM) dupc to chuc dual hinh thuc cong ty CO phan"*. Cho nen, quan tri NHTMCP ve c a ban cung xuat phat tir hoat dpng quan tri cong ty, nhung co them mot vai diem khac biet nhat dinh xuat phat tu su dac thit cua NHTMCP vai tu each la mpt chu the hoat dpng trong ITnh vuc tai chinh.
Thuat ngir qudn tri cdng ty xuat phat tu thuat ngu "corporate governance". Tuy nhien, thuat ngii "corporate governance"
van con co nhieu each hieu va dinh nghTa
khac nhau^. Tai khoan 1 Dilu 2 Nghi dinh 71/2017/ND-CP ngay 06/06/2017 cua Chinh phii Huang ddn vi qudn tri cdng ty dp diing vdi cdng ty dgi chiing (Nghi dinh 71/2017/
ND-CP) xac dinh: "Quan tn cong ty la he thong cac nguyen tSc, bao gom; a) Dam bao CO ciu quan tri hpp ly; b) Dam bao hieu qua boat dpng ciia Hpi ddng quan tri (HDQT), Ban kiem soat; c) Dam bao quyen loi ciia co dong va nhiing nguai co lien quan; d) Dam bao doi xu cong bang giiia cac co dong; d) Cong khai minh bach mpi hoat dpng ctia cong ty".
Do vay, chiing toi cho rang, qudn tri NHTMCP Id todn bd cdc nguyen tdc dieu chinh mdi quan he giUa cdc bd phdn trong ca cdu td chirc cita NHTMCP. mdi quan hi giira cdc cd ddng vdi nhirng nguai cd lien quan den NHTMCP nhdm thtrc hien mot cdch cd hieu qud hogt dgng qudn ly, diiu hdnh n^dn hdng, bdo ve cdng bdng vd hgp ly quyin lgi cua cdc chu the liin quan vd ddm bdo tinh cdng khai, minh bgch trong moi hogt dgng cita NHTMCP.
Voi each hieu nhu tren, quan tri NHTMCP se co nhihig dac diem sau:
i) Quan tri NHTMCP phai dilu chinh cu the ve ca cau to chiic, quan ly, dihu hanh ciia NHTMCP nhSm dam bao tinh hop
Le Thi Thu Thiiy, Nang cao bieu qua thuc thi phap luat ve quan tri NHTMCP; http://lsvn.vn/nghien-cuu-trao-doi/
phan-tich-nghien-cuu/nang-cao-hieu-qua-thuc-thi-phap-luat-ve-quan-tri-ngan-hang-thuong-mai-co-phan-28169.htmi truy ceip ngay 26/12/2018.
Theo khoan 3, DiSu 5 Nghi dinh so S9/2009/KD-CP ngay 16/07/2009 cua Chinh phu vS to chiic va hoat dpng ctia ng^n hang thucmg mai.
Andrei Shleifer va Robert W. Vishny cho rang: "quan tri cong ty la moi lien he gifta rat nhieu chii th^ tham gia vao qua trinh dinh huong ve hoat dpng ciia cong ty Trong do, cac co dong, ban diSu hanh va HDQT la nhiing chu thg truoc tien" [theo Andrei Shleifer and Robert W. Vishny (1997), "A Survey of Corporate Governance", Journal of Finance Vol 52, No 2, 737-735]
OECD khong dua ra m6t dinh nghia ro rang, siic tich ma da mo td rang. "Quan tn cong ty la mpt ySu t6 then ch6t dl day manh hieu qua thi truong, phat trien kinh ti ciing nhu iSng cuong long tm cua nha dau tu. Quan tri cong ty hen quan toi mot tap hpp cac moi quan he giua Ban Giam doc, HDQT. co dong va cac ben co quyin loi lien quan khac Quan tri cong ty cung thiet lap co cau qua do giiip xay dung myc tieu ciia cong ty, xac dinb phuang tien dl dat duoc cac muc tieu do. va giam sat hieu qua thirc hien muc tieu. Quan tri cong ty tot can tao duoc sir khuyin khich doi voi HBQT va Ban Giam dfic dl Ihirc hien cac muc tieu vi lgi ich cong ty va co dong, va phai tao dilu kien giam sat hieu qua"; xem OECD (2004), Cac nguySn tac quan tri cong ty cua OECD, trang 1! dang tai tren https;//wv™' oecd orB/da&
ca/corporategovemanceprincip1es/45034702.pdftruy cap ng^y 21/12/2018
541
L A P P H A P - / So 15(391)18/2019 CUU ,THirc TIEN PHAP LUAT ly va hieu qua trong hoat dong cua ngan
hang, dam bao quyto quan ly va quySn diSu binh CO sir tac dpng, h6 trg nhau.
ii) Quan tri NHTMCP phai dam bao tho viec dinh huong boat dong va kiem soat boat dpng ngan hang ciia co dong.
iii) Quan tri NHTMCP pbai giai quy^t hai hoa nhttng xung dot lgi ich trong hoat dpng cua ngan hang.
iv) Quan tri NHTMCP phai gop phjn dam bao sir cong khai, minh bach cua ngan hang va nang cao muc tin nhiem cua nguai dan, xa hpi doi vai ngan hang.
2. Tbirc tr^ng phap lu^t quy dinh ve quan trj ngSn hang thirong maivanhungbat cap Hien nay, dieu chinh ve quan tri NHTMCP CO cac van ban sau: Luat cac TCTD nam 2010, Luat sua doi, bo sung rapt so dieu cua Luat cac TCTD nam 2017, Nghi dinh 59/2009/ND-CP ngay 16/07/2009 ciia Chinh phu Ve to ehtic vd hoat dong ctia ngdtt hattg thuang mgi:': Thong tu 06/2010/
TT-NHNN ngay 26/02/2010 ciia Ngan hang Nha nuac (NHNN) Huang ddn ve to chiic.
quan tri, diiu hdnh, von dieu le, chuyen tiiiii^g CO phdn, bdsung, stia ddi gidy phep, siu le cua NHTM do NHNN Viet Nam ban Mmh (Thong tu 06/2010/TT-NHNN); Thong III 13/2018/TT-NHNN ngay 18/05/2018 cua NHNN Quy dinh vi he thdng kiem sodt noi
&o cua NHTM, chi nhanh ngdn hdng nudc
»goai (Thong tu 13/2018/TT-NHNN). Ben canh cac van ban tren, do NHTMCP cung la tong ty CO phjn nen van phai chju su dieu thinh boi quy dinh cua Luat Doanh nghiep
•im 2014. D6ng thai, cac NHTMCP hien
nay con la cong ty dai chiing nen boat dong quan tri cua NHTMCP con cWu su d i k chinh cua Nghi dinh 71/2017/ND-CP ngay 06/06/2017 ciia Chinh phu Hudng ddn vi qudn Iri cdng ty dp dting vdi cong ty dai chting va Thong tu s5 95/2017/TT-BTC ngay 22/09/2017 ciia Bo Tai chinh Vi viec hudng ddn mot sd diiu cita Nghi dinh 71/2017/ND- CP ngdy 06/06/2017 cua Chinh phii.
Ve CO ban, phap luat hien hanh di^u chinb v8 boat dpng quan tri NHTMCP da dat dugc nbung kSt qua sau:
Thu nhdt. phap luat da lira chpn mp hinh to chuc, quan ly, dieu hanh kha phii hgp cho NHTMCP. Theo do, ca cSu t6 chiic, quan ly, dieu hanh ciia NHTMCP la: Dai hpi dong CO dong, Hpi dong quan tri (HDQT), Ban kiem soat (BKS), Tong giam doc (Giam doc)^ Trong mo hinh nay, viec to chuc quan ly NHTMCP co su phan cong, phan nhiem va giam sat giua cac ca quan quan ly, dieu hanh va ki^m soat ngan hang. Mo hinh nay duac danh gia la mo hinb quan ly phu hgp va hieu qua doi vai loai hinh cong ty dai chiing* nhu la NHTMCP.
Thu hai, phap luat da co nhirng quy dinh nham bao ve quyen lgi cua co dong thiiu s6 va dam bao tinh khach quan, bao ve lgi ich t6ng thS cua ngan hang thong qua quy dinh vS s6 lugng, tieu chuan thanh vien dpc lap^ vii nhimg van lien quan.
Thii ba, phap luat da cc nhirng quy dinh cu thi hgn v l dam bap tinh ccng khai, minh bach trpng qua trinh hoat dpng ciia ngan hang, ngan ngila va gcp phln han che cac xung dpt Igi ich trpng qua trinh boat dpng cua ngan hang.
' Vi. ban na, da hll h,e„ te .heo quy dinh cua Nghi dinh s6 42 /lOlSMB-CP ngiy 12/03/2018 » a Chinh Phu vS Mi l>6nghj dinh trong ITnh vuc ngan hang.
: X ^ ; t c S ' l t J " ^ ; S L v l , u . „ h i c a „ . . y n . ™ y ^ , . . n X ^ ^ ^
' C ; ^ ' i " : : t ? h S l e n , vl .h^nh « . „ d ^ , 1 . h . d . n . ir^n h „ p s : / / „ w « h . a „ o n „ . e „ n / 3 4 7 n / D e - h . e u - lhem-ve-thanh-vien-doc-lap.html truy cap ngay 22/12/2018.
^ NGHlEN Ciru So 15(391)18/2019 \ _ L A P PHAP
,155
THlTC TIEN PHAP LUAT
Thir tu, phap luat da co nhiing quy dinh cu the ve hoat dong cua kiim toan noi bg va kiem soat npi bo nhSm giam thigu rui ro trong hoat dpng ciia NHTMCP. Day cGng chinh la dac thu cua NHTMCP so vai cac cong ty dai chung khac. Cac quy dinh nay nham cu the hoa cac tru cot cua Basel II vao trong hoat dpng cua NHTMCP noi rieng va cac TCTD noi chung.
Thir nam, phap luat da co nhimg dinh huong CO ban npi dung cua dao due ngh^
nghiep ciia nhirng chu the trong thanh vien BKS, kiem toan vien npi bp va can bp nhan vien cua NHTMCP. Theo do, vh ca ban khoan 1 Dilu 67 Thong tu 13/2018/
TT-NHNN cua NHNN da xac dinh nhung npi dung ca ban cho quy tac dao diic nghe nghiep ciia thanh vien BKS, kiem toan vien npi bp trong NHTMCP. Tren c a sa do, bp phan kiem toan npi bp cua NHTMCP xay dung de trinh BKS ban hanh, sua doi, bo sung chuan muc dao due nghe nghiep ciia thanh vien BKS, kiem toan vien npi bp.
Tuang tu khoan 3 Dieu 15 cua Thong tu 13/2018/Tf-NHNN cGng xac dinh ring HDQT NHTMCP phai ban hanh chuSn muc dao due nghe nghiep dam bao nguyen tac: i) Can bp, nhan vien a cac cap thuc hien nhiem vu, tham quyen duac giao mpt each trung thuc vi lai ich ciia NHTM, chi nhanh ngan hang nuac ngoai; khong loi dung dia vi, chuc vu, sii dung thong tin, bi quyet, ca hpi kinh doanh va tai san ciia NHTM, chi nhanh ngan hang nuoc ngoai de thu loi ca nhan hoac lam ton hai tai lai ich ciia NHTM, chi nhanh ngan hang nuac ngoai; ii) Cac ca nhan, bp phan CO trach nhiem bao cao kjp thai voi cap CO tham quyen khi phat hien hanh vi quy dinh tren va cac hanh vi vi pham quy djnh npi bp, quy dinh ciia phap luat. Dieu nay vira
tao ca sa cho cac NHTMCP xay dung chuan muc dao diic nghd nghiep cho phu hap cung nhu tao ca sa phap ly cho viec NHNN xac dinh chuSn muc dao due do NHTMCP ban hanh da dat hay chua dat, da phii hap hay chua phu hap.
Tuy nhien, ben canh nhung uu diem tren, quy dinh \h quan tn ciia NHTMCP cung con co nhiing hkt cap sau:
Mgt la, quy dinh vi hogt ddng kiem sodt ngi bd vd kiem todn ndi bd chua dugc cdc NHTMCP thuc hiin ddy du. Truac nam 2018, Thong tu s6 44/2011/TT-NHNN ngay 29/12/2011 ciia NHNN Viet Nam quy dinh ve he thong kiem soat npi bp va kiem toan npi bp cua TCTD chi nhanh ngan hang nuac ngoai da quy dinh ve npi dung nay. Tuy nhien, tren thuc tg, nhigu NHTMCP thuc hien chua tot quy dinh nay dan den xay ra nhieu sai pham gay that thoat tai san ciia ngan hang'". Nguyen nhan dSn den bat cap nay la do chiing ta ehua thiet lap dugc ca che kiem soat tii phia NHNN nham bao dam cho cac NHTMCP tuan thu day dii quy dinh phap luat ve hoat dpng kiem soat npi bp va kiem toan npi bp nham giam thieu rui ro cho hoat dpng ciia ngan hang.
Hai Id, chudn muc dgo dire nghe nghiep cua thdnh vien HDQT, nhimg ngudi lanh dgo dieu hdnh trong NHTMCP chua dugc xde dinh cu thi. Mac du phap luat hien hanh khi quy dinh ve tieu chu^n, digu kien doi vai nguai quan ly, nguai digu hanh ctia NHTMCP luon doi hoi nhiing chu thg nay phai CO "dao diic nghg nghiep"". Tuy nhien, thg nao la "dao diic nghe nghiep" thi cac quy djnh hien hanh chua xac djnh cu thg.
Digu nay da tao ke h o cho viec lua chpn nguai khong dii pham chat vao vi tri nguai lanh dao, digu hanh NHTMCP, din dgn
10 Nhijng vu viec xay ra gan day 6 rat nhieu NHTMCP c6 hen quan xuat phat ni tinh kem hieu qua ciia hoat dflng kiem soat nfli bo va kiem toan n^i bo nhir vu viec len quan den sai pham tai Ngan hang Dong A ciia flng Trgn Phirong Binh cac VII viec lien quan dSn Huynh Thi Huygn Nhu cua Ngan hang TMCP Cflng thucmg Viet Nam .
j 1 Diem b khoan I digu 50 Luat cac TCTD nSm 2010.
161
NGHitN euru , LAP P H A P - / S6l5{391}T8/2019THUt TIEN PHAP LUAT cac vu viec cua ACB, OceanBank, VNCB,
GPBank, Sacombank, Dong A B a n k ' ^ . . Ba Id, chua bdo ddm tinh khdch quan.
3oc IQP cm BKS. Theo khoan 1 Dieu 18 Nghi dinh 71/2017, "HDQT ciia cong ty niem y£t phai bo nhiem it nhat 01 nguoi lam cac nhiem vu ciia Nguai phu trach quan tri cong ty". Trong khi do, diem b khoan 3 ciia di§u 18 lai xac dinh rang, "nguai phu trach quan trj cong ty co quygn va nghia vu sau:...
chuin bi cac cuoc hpp ... BKS ...". Quy dinh nay khong bao dam tinh khach quan, doc % ciia BKS. Boi le, BKS se la c a quan thay mat co dong dg giam sat hoat dpng cua HDQT, T6ng giam doc (Giam doc) trong hoat dgng quan ly, dieu hanh NHTMCP.
N^u cho phep nguai quan tri la thanh vign HDQT chuan bi cac cupc hpp ciia BKS thi lieu rang tinh khach quan, doc lap la vi thg v6n CO cua BKS co con hay khong dg thuc liien cong viec cua minh.
Bon la. quy dinh cua mdt sd vdn bdn phap lugt ve cdng ty dgi chung chua thdng nhat. Theo quy dinh ciia Luat cac TCTD nam 2010, Thong tu 06/20I0/TT-NHNN, HDQT phai thanh lap it nhat 2 uy ban la Uyban Quan ly nii ro va Uy ban Nhan sy'^
Trong khi do, khoan 1 Digu 17 Nghi dinh 71/2017/ND-CP quy dinh, "HDQT cong ty niem ygt co thg thanh lap cac tigu ban ho tro boat dpng cua HDQT Id tiiu ban nhdn Sf, tieu ban luang thudng vd cdc tieu ban Mc... Viec thanh lap cac tieu ban phai
%c SIT chSp thuan ciia Dai hpi dong co
^ong". Nhu vay, giira cac van ban neu tren Wiong thong nh4t vg mo hinh to chuc va tgn goi cua cac bp phan trong ca c4u t6 chuc cua TCTD, trong do co NHTMCP. Digu nay gay kho khan cho t6 chiic va hoat dong ciia NHTMCP.
3. Kien nghj
De bao dam nang cao chdt luang quan tri NHTMCP, chiing toi dg xxxkt mot s6 kign nghi sau:
Mot Id, bo sung quy dinh xac djnh cu thg trach nhiem ciia NHTMCP noi rieng va TCTD noi chung trong kigm soat npi bp.
Hai Id, bo sung quy djnh cu the ve chuan muc dao diic nghg nghiep ciia thanh vien HDQT, nhung nguai lanh dao, digu hanh trong NHTMCP noi rigng va TCTD noi chung lam ca sa cho viec ban hanh MSu chuan muc dao diic nghg nghiep.
Ba la, siia doi khoan 1 digu 18 Nghi dinh 71/2017 theo huong bo quy dinh:
"Nguai phu trach quan tri cong ty co quygn va nghia vu sau:... chuan bi cac cupc hpp ...
B K S . . . " .
Bdn Id, can ra soat bao dam sy thong nhat trong Nghi dinh 71/2017/ND-CP va quy dinh cua cac van ban phap luat co lien quan vg quan tri NHTMCP.
Tdm Igi, hoat dpng quan tri NHTMCP la mpt trong nhimg hoat dpng dong vai tro quan trpng cho sy ton tai va phat trien ciia NHTMCP noi rigng va su phat trien ciia nen kinh tg noi chung. Do vay, neu nhiing quy dinh trong hoat dong quan tri NHTMCP co nhiing hkt cap, han chg thi se lam anh huong dgn tinh hieu qua ctia cong tac quan tri va hoat dpng cua chinh NHTMCP. Vi vay, viec danh gia, xac dinh han chg, bdt c^p va dua ra kign nghi tren chi nhSm gop phan dam bao cac quy dinh phap luat ngay cang hoan thien va gop phan tac dpng tich eye vao hoat dgng ciia NHTMCP dg no thyc sy la kgnh trung gian tai chinh t6t, dap ung dupc nhu cau vg v6n ciia ngn kinh tg •
» Khoin 6 B , S S U i t cac TCTD „Sm 2010 va khoan 1 Dieu 8 Thong h, 06/2010/Tr-NHNN.
HGHl£N CtfU I CT 56 15(391)18/2019 ^ L A P PHAPl " '
