BAI HOC QUOC TE TRONG
QUAN TRI RUI RO HE THONG NGAN HANG THEO HIEP iTCfC BASEL
• N G U Y I N THj NGUYET MINH
TOM TAT:
Hidn nay, cd rd't nhilu qud'e gia trdn thd' gidi da dp dung chuan Basel II vdo vide xdy dffng Id trinh tao sff vffng chac cho he thd'ng ngan hang cua nffdc minh. Tai Vidt Nam, Ngdn hang Nhd nffdc chpn 10 ngdn hang thi dilm trien khai Basel II va ydu cau td't cd cac ngan hang tai Viet Nam phai luan thu cac quy dinh nay vao nam 2020. Do dd, bdi vid't se trinh bdy ve nhii'ng kinh nghidm ma Vidt Nam thu dffdc iff qud'c id' trong vdn dung Basel n vao qudn tri rui ro tai cac ngan hang. Bai vie't cd ke'l ca'u 4 phan: Phan 1 ndu srf cin thid't dp dung Basel II trong quan tri rui ro ngdn hang; Phan 2 d l cap de'n ndi dung Basel II; Phan 3 dffa ra nhffng kinh nghiem qud'c Id' trong qud trinh van dung Basel II vd phan 4 Id bdi hpc Viet Nam thu drfdc tff kinh nghidm neu trdn.
Tiif khda: Basel, ngan hang thffdng mai, qudn tri rui ro, an loan vd'n.
1. Sii c^n thie't ap dung Basel II trong quan tri rui ro he thd'ng ngdn hang
Basel II la Hiep ffdc ve lieu chuan vd'n va do Iffdng vd'n, dffdc ban hanh bdi Uy ban gidm sat edc ngdn hdng Basel. Do vdy, Basel II chu trpng vao viec yeu cau cac ngan hang phai dap ffng ydu ciu td'i thieu vl vd'n vd dp dung cac bidn phap quan Iy rui ro Iffdng ffng. D l ddp ffng dffdc cdc yeu cau cua Hidp rfdc Base! II vdi cdc lieu ehuan qud'e te' ve an loan vd'n va thanh khoan, cac ngan hang se hoach dinh lai hoat dpng kinh doanh va cac chid'n Irfdc kinh doanh mdt each tich cffc hdn. Trong khudn k h i Basel, cdc cdng cu vd phffdng phdp quan ly rui ro lien lie'n dffpc triin khai dam bao cho nhffng ngan hang cd he thd'ng quan tri rui ro tdt giam thieu chi phi, tap trung phat trien cac mang nghiep vu kinh doanh mdi va hidu qua hdn trong cdc quyd't djnh phan bo ngudn vd'n kinh doanh.
Trien khai Basel giup cac ngan bdng hoat ddng an loan hdn, Idnh manh hdn do trinh dp quan tri rui ro dffdc tang cffdng, ede bidn phap quan tri rui ro, dac bidt Id md hinh rui ro va xlp hang npi bd dffdc chu ddng dp dung, dong thdi, nguln vd'n dffdc qudn ly mdt each hidu qua bdn.
Trong ITnh vffc tin dung, cdc NHTM se phai chuyin hffdng tdp trung vao danb gia mffc dp tin nhidm eua khach hdng, thay vi drfa chu yd'u vao tdi san bao dam. Hdn nffa, sau khi ap dung cdc lidu chuan qud'c te' ve an loan vd'n vd thanh khoan, he ihd'ng ngan hang Viet Nam se thu hut nhieu nha dau trf nrfdc ngoai hdn do ngdn hang boat ddng kinh doanh trong mdi irrfdng dat tidu chuan qud'c le'.
Ngodi ra, sau khi iriln khai Basel vdi cac chi so' von vd cac yeu cau v l tbanh khoan, quan tri rui ro dat chuan qud'c id', cac ngan hang Viet Nam
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se cd cd hdi vrfdn xa ra Ihi Irrfdng cac nrfdc phdt trien. Luc do, kbi md effa thi trffdng lai chinh theo cam kd't trong cdc Hidp dinh trf do thrfdng mai (FTA), cac ngan hdng Viet Nam khdng chi thu hilt them nbd d^u tff nrfdc ngodi md chinh cac ngdn hdng se Iff minh thdm nhdp cac thi trffdng phdt trien vd thu hiit vd'n lai cdc thi trffdng rdng ldn ndy.
2. Ndi dung Basel II
Basel II dffdc trinh bdy theo 3 tru cdt:
- Tru cdt 1: Yeu cdu vdn td'i thieu Basel n quy dinh ty Id an toan vd'n (CAR) > 8%.
Dilm khdc bidt cua Basel II vdi Basel I la cac rui ro dffdc de cap d day bao gom: Rui ro tin dung (RRTD), Rui ro boat ddng (RRHD) vd Rui ro thi rfrfdng (RRTT). Trong sd' rui ro cua Basel II chia 5 mffc Irfdng ffng vdi 5 nhdm nd: 0%, 20%, 50%, 100% vd 150%. Viec xac dinh trpng sd' tuy thudc vdo xd'p hang tin nhidm cua chu nd dd'i vdi tffng mdn nd. Basel II de xud't cdc phffdng phap liep can khac nhau de do Iffdng va xac dinh trpng so'rui ro ddi vdi RRTD, RRHD va RRTT.
- Tru cot 2: Qui trinh kiem tra, gidm sdt ngdn hdng
Basel II de xua'l 3 nguyen tac trong kiem tra, giam sat ngdn hdng nham dam bao:
+ NHTM phdi ludn dam bao duy tri mffc dp an todn vd'n;
+ Thil^tldp va thrfc thi cac chd'tdi cin thie't d l dam bdo cac NHTM ludn duy In mffc dp du vd'n;
+ Cd quan giam sat ngan hang phai thffc hien cdc chffc ndng gidm sdt d l quan 1^ mffc dd du vd'n cua cdc NHTM va dam bao cac NHTM ludn duy tri mffc vd'n khong dffdi mffc td'i thieu theo qui dinh.
Ngoai ra tru cdt 2 cung de cap dd'n cdc vd'n de cu the phai dffdc quan tam trong qua trinh kiem tra, giam sdt ngan hang: xdc dinh cac rui ro chrfa dffdc dl cdp trong tru cot 1, tinh minb bach gidm sdt, thdng lin lien lac va sff hdp tac tdng cffdng qua bidn gidi.
- Tru cot 3: Nguyen tdc thi trUdng Tru cdt thff ba nhd'n manh cac ngdn hang phai cong khai thdng tin theo nguyen tac thi trffdng.
Basel II de xua't mdt danb muc thdng tin dinh tinh vd dinh Iffdng cin cdng khai bao gIm: thdng tin ve cd cd'u vd'n, mffc dd du vd'n, mffc dp rui ro, he
thd'ng ndi bd do Iffdng, ddnh gid, xd ly rui ro dd'i vdi tffng loai rui ro cua ngan hang. Tru cdt 3 bo sung va bodn tbien cac yeu ciu cua tru cot 1 va 2. Tren cd sd cac ydu cau cua tru cdt 3, tinh minh bach theo nguyen tac tbi trffdng drfdc tuan thu, cho phep cac chu the tham gia tbi trffdng cd t b i giam sdl, ddnh gid rui ro trong boat ddng kinb doanh cua ngan bang.
Vdi nhffng cai lie'n cd ban ve ndi dung, each tinh hd sd' an todn vd'n (hodn thidn each xac dinh trpng sd'rui ro, bo sung rui ro boat ddng va lam rd hdn rui ro thi Irffdng, de xua't nhieu pbffdng phap do Irfdng rui ro), thffa nhan cac ky thuat giam thidu rui ro, de xudt cdc ydu cdu va xac dinbrd vai trd hoat ddng kiera tra, gidm sdt ngdn hang cung nhff ky lual tbi trffdng, Basel II da trd thanh mdt bd chu^n mffc trong quan tri rui ro cua NHTM.
3. Kinh nghidm quo'c td' trong quan tri riii ro he tho'ng ngan hang theo Basel II
3.3. Kinh nghiim cua Hdn Quo'c Trong qud trinh dp dung Basel II, Hdn Qud'c cd cac sffa doi cho phu hdp vdi cdc cbinb sach, ludt bien hanh.
+ CAR td'i Ihilu d mffc 8%
-I- Phrfdng phdp tinh RRTD: Phrfdng phdp SA va phrfdng pbap IRB.
-1- Phffdng phap linh loan RRHD: Phffdng phap BI, phrfdng phdp SA, phffdng phdp AMA (cac hffdng ddn vd ke' hoach dp dung van dang dffdc dff thdo bdi Cd quan tbanh tra giam sat ngan hang - FSS).
Thrfc tidn sff dung hidp rfdc Basel II tai Han Qud'c trong qudn tri rui ro cho ngan hdng drfdc the hien thdng qua:
Thit nhdt, sff dung md hinb hdp nhd't be thd'ng gidm sdt tai chinh nham phdt huy td'i da nang Irfc giam sat ngdn hang. Ddy Id md hinh cho phdp Han Qud'c cd the tbeo duoi viec dp dung todn dien cac nguyen lac giam sat cua Basel trong vide duy tri sff on dinh be thd'ng vd tinh ben vffng cua sff phdt trien dd'i vdi he thdng ngan bang.
Hdn thd', md binh bdp nhd't cho phep bd thd'ng giam sat tai chinh cd the phan ffng nhanh irffdc cac cu sd'c ciia khung hoang tdi chinh. Viec hinh thanh he ihd'ng giam sat hdp nhd't eho phep tdp irung vao nhffng vd'n de cua rui ro he thd'ng va
trdnh cho he thd'ng tdi chinh rdi vao cac dpi do vd vao ddt khiing hoang 1997 va saudd 2003 (ddt do vd kha nang thanh todn the tin dung do dff nd tin dung tidu dung tdng qua nhanh). Ben canh dd, cd che'bdp nha't cbo phep giai quyd't tridt de yeu cau chia se vd phd'i hdp thdng tin giffa cac cd quan gidm sat chuyen nganh trffdc ddy. Md hinh gidm sdt hdp nha't da chffng minh tinh hieu qua tai Han Qud'c trong sud'l giai doan tff nam 2004 dd'n nay. La cdng ty tff nhan, FSS cd kha ndng duy tri sff ddc lap cua minh ma khdng bi ehi phd'i bdi cac dp Iffc chinh tri trong khi iriln khai boat dpng gidm sdt cung nhff dffa ra cdc hinh thffc xii"
ly cac irffdng hpp vi pham.
Thd hai, Han Qud'c drfa trdn can cff la Basel drfa ra them nhidu quy dinh lien quan dd'n an loan he ihd'ng ngdn hang.
+ Tieu chuan ve vd'n: Uy ban giam sdl lai chinh Han Qud'c (FSC) drfa ra cdc lieu ehuan ve vd'n dieu chinh theo he so rui ro (trdn cd sd ty Id an todn vd'n cua Uy ban Basel) nhrf mdt thffdc do nffa ve dam bao mrfe an toan vd'n. Trdn thffc le, cac yeu cau ve an todn vd'n td'i thidu ddnh gid trdn cd sd riii ro can ban ve tin dung dffdc chinh tbffe dp dung tff cud'i nam 1995. Cac yeu cau ve an loan vd'n dffa trdn cd sd ddnh gid rui ro Ihi irffdng dffdc bo sung them vao quy dinh vl ty (e an loan vd'n cua Basel.
Hien nay, td't ca cdc ngan hdng trong nffdc phai duy tri ly Id an loan vd'n toi thieu la 8% dffa tren cd sd kd't hdp ddnh gid cde tidu chi v l RRTD va rffi ro thi irffdng. Cdc ngdn hdng ed ty Id an loan vd'n td'i thieu dal dffdi 8% tbi FSC se thffc hidn cac bien pbap ehinh sffa ngay.
FSC lien luc tbffe hien vide bo sung de nang eao linh hieu Irfc vd phd hdp dd'i vdi qud'c gia vd tang crfdng dp tin cay qud'c Id' dd'i vdi cdc quy dinh ve an loan vd'n. Ke't qua Id, cdc lieu chi vl an todn vd'n cua Han Qud'c da hodn todn nha't quan vdi cdc lieu chi qud'e td'do uy ban Basel quy dinh.
Thd ba, Han Qud'e da thrfc bidn quy dinh hidu qua ve edng khai lai chinh. Basel H drfa ra mpl danh sdch cac yeu cdu bupc cdc ngan hang phai cdng khai thdng tin, iff nhffng thdng tin ve cd ca'u vd'n, mffc dp day du vd'n de'n nhffng thdng tin lien quan de'n mffc dp nhay cam ciia ngdn hang vdi riii ro lin dung, rui ro thi trffdng, rui ro van hanh
va quy trinh ddnh gia ciia ngan bdng dd'i vdi iffng loai ruiro nay.
Trdn cd sd do, Luat Ngan hang yeu cau cac ngan hang cdng bd' cong khai bang long ke't tdi san ciia minh, bang bao cao thu nhap trong nam tdi chinh vd bao eao tdi chinh long hdp theo mau cua FSC. FSC cung dffa ra yeu ciu bit bupc vl cdng bo' cdng khai cdc thdng lin ve hoat ddng quan ly d l dam bao rang nhffng ngrfdi gffi lien, CO ddng va cac thanh vidn cua thi trffdng dffdc thdng tin day du ve tinh binh tai chinh ciia cac ngdn hang. Cac ngdn hdng trong nrfdc vd chi nhanh ngdn bdng nffdc ngoai deu phai cdng bd cdng khai linh hinh boat ddng cua minh iheo dinh ky. Cac thdng lin can cdng bd' theo dinh ky thffdng lien quan dd'n tinh hinh tai chinh ciia cdc ngdn hang trong nam gom cae thdng tin ve sff lanh manh v l tdi chinh, kha nang sinh ldi, nguln vd'n va sff dung vo'n... Td't ca cdc ngdn hdng phai cdng bd'cdng khai bd't ky mdt vafn de nao do phat sinh cd anh hffdng dd'n dd ldnh manh v l tdi chinh.
Cac thong lin do bao gdm nd xa'u, sff cd' ve lai chinh, cdc bidn phdp v l cai thidn ndng Iffc quan ly„. Cdc ngan hang cung phai cdng bd cdng khai thdng tin chi tie't khi ty Id ve kha nang chi tra thap dffdi 100%, khi ed mdt sff kidn nao dd cd tdc ddng lam thay doled ca'u vd'n cua ngan hang. Hiep hdi Ngdn hang Han Qud'e dffa ra edc hffdng din vl cac ydu cau cdng bd' thdng tin theo dinh ky va thdng tin khan cd'p.
3.4. Kinh nghiim cua Trung Qudc K l trf nam 1994, Ngdn bdng Trung ffdng Trung Qud'c da dp dung yeu cau ve mffc an loan vd'n td'i thieu dd'i vdi cac NHTM, phu hdp vdi Hidp ffdc qud'c td' ve do Iffdng vd'n vd eac lieu chuan vd'n, dffdc ban hdnh bdi Uy ban Basel thdng 7/1988. Ludt NHTM 1995 quy dinh hd so CAR cua NHTM khdng dffdc tha'p hdn 8%. Ludt NHTM sffa doi ndm 2003 tid'p tuc duy tri quy dinh nay. Thdng 2/2004 cdn cff tren eac quy dinh phap li lien quan va kinh nghidm qud'c td' v l quan li vd'n, Uy ban giam sat ngdn hang Trung Qud'c (CBRC) da ban hdnh Quy djnh "Quan li mffc day du vd'n ciia cac NHTM". Quy dinh nay de ra phrfdng phdp do Iffdng he so' CAR drfa trdn Hiep rfdc vd'n 1988, va dp dung Try cdt 2 va Tru cdtB trong Hiep ffdc vd'n Basel II.
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Cac ngan hang d Trung Qud'c ydu cau phai Ihie't lap he thd'ng quan li mrfe day du vd'n va phai dap ffng ydu cau ve mffc an toan vd'n td'i thidu 8%. CBRC giam sdt chat che va lien tuc sff tudn thu cua cac ngan hang dd'i vdi cdc quy dinh ndy vd hd trd cdc ngdn hdng cai thien cd che'tao vd'n.
Ddi vdi mpl ngan hang cu Ihl, CBRC ed the tdng yeu cau ve hd so' CAR len mffc cao bdn 8% ne'u can thie't dffa trdn trang thai rui ro vd hd thd'ng quan l^ thffc te'ciia ngdn bang. Bd'tki ngan bang ndo khdng dap ffng dffdc ydu ciu ve he sd' CAR toi thieu deu bi dp dung cdc hanh ddng chinh sffa.
Den cud'i nam 2006, phan Idn cac ngan hang cua Trung Qud'e dd tudn thu yeu cau ndy. CBRC da ban hanh can cff vdo Basel II dffa ra nhffng quy dinh phii hdp:
Mdt Id, cdc ngdn hdng vdi quy md khde nhau se cd nhffng yeu cau ve vd'n khdc nhau. Cdc NHTM d Trung Qud'c ra'l da dang ve quy md lai san, sff phffc tap trong boat ddng kinh doanh, trinh dp quan tri rui ro cung nhff mffc dd qud'c te' hda.
Do vdy, cdc ngan bang khac nhau se cd nhffng each thffc thffc hidn Basel II khac nhau va khdng bat bupc ta't ca edc ngdn hdng phai thffc hidn Basel II. Cu ibl, cdc ngan hang cd quy md vffa va nhd se dp dung cd chd' quy dinh ve vdn phu hdp vdi quy md va mffc do phffc tap trong kinh doanh de giam thilu chi phi cho vide tudn thu quy dinh vl vdn. Tuy nhidn, dd'i vdi ngdn hang cd quy md ldn, viec dp dung Basel II khdng nhffng se giup tang crfdng nang life canh tranh md cdn phuc vu cho cdc muc lieu phat trien dai ban.
Hai Id, vide dp dung Basel II trong he ihd'ng ngdn hdng Trung Qud'c se drfdc thrfc hidn ddn dan. Vi cdc NHTM Idn d Trung Qudc kbdng ding nhd't vl srf phdt trien cua he thd'ng xe'p hang npi bd, md hinh do Iffdng riii ro dinh Iffdng ciing nhff cac quy trinh t l ehffe dd'i vdi quan tri rui ro, nen CBRC nhan thffc dffdc rang cdc ngdn hdng ndy cung se khdc nhau vl thdi ban cd the ddp ffng dffdc cdc yeu cau cho vide thffc hien Basel II. Do vay, CBRC khdng chi khuyd'n khich cac ngdn hang hoan ihien he thd'ng quan tri rui ro va dp dung phffdng phdp do Iffdng vo'n nhay cam vdi rui ro ma cdn cho phep cdc ngan bdng dp dung Basel II vdi nhu'ng khung tbdi gian khdc nbau. Nguyen tac nay nhdm dam bao rang cac ngan hang chu^n
bi day du cdc dieu kien de triin khai vide thffc hien, do vay dam bao hidu qua trong viec dp dung Basel II.
Ba Id, cac ngdn hdng dffde phep ddp ffng cac ydu cau cua Basel Ii tffng bffdc mdt. Basel II dffa ra rd't nhieu dieu kidn dd'i vdi ede ngdn bang trong vide sff dung phffdng pbap do Iffdng vd'n nhay cam vdi rui ro, bao gdm rd't nhieu mat nhrf pban loai tai san, do Irfdng rui ro dinh Iffdng, quy trinh chinh sdch va to chffc bp may quan tri rui ro... Cac ngdn bang phai xdy dffng hd thd'ng xd'p hang npi bd dffa tren quy md, cd ca'u, tieu chuan vd phffdng phdp theo quy dinh tai Basel II. Dong thdi, cac ngdn hang phdi xdy dffng md hinh do Iffdng RRTD va riii ro thi trffdng cho danh muc ldi san cua chinh minh. Cac md hinh do Iffdng rui ro da dffdc xdy dffng phai dffde thff nghidm dd lang crfdng nang Irfc drf bdo va srf on dinh cua md hinh.
Bdn Id, xdy dffng he tho'ng thdng tin quan Iy (MIS), vd drfa ydu cau vl phdt triin kho dff lieu vd he thd'ng cdng nghd thdng tin theo yeu c^u cua Basel II vao chrfdng trinh lap ke hoach cdng nghd thdng tin long the de giam chi phi.
Ndm la, ydu cau cac ngdn hang hodn Ihien cdng tdc lifti trff vdn ban, tai lieu. Basel II dl ra tieu chuan cao ddi vdi he thd'ng quan tri rui ro ndi bd lidn quan ldi hd sd, tai lieu; do vdy, cac ngan hdng phdi cd cdc tdi lieu dd ghi nhdn quy trinh thie't ke'va chi tid't boat ddng ciia he ihd'ng IRB vd md hinh do Iffdng rui ro cung nhrf trang thai ciia cdc tidu chuan to'i thieu dffpc quan sdt.
4. Bai hpe cho Vidt Nam
Mot Id, tang cffdng he tho'ng kilm tra, kiem sodt npi bp trong quan tri riii ro. Ndng cao trach nhiem vd vai trd kilm tra, kiem soat npi bd Id bien phap d l ngan ngffa nhffng riii ro liem tang cd Ihl xay ra. Thdng qua hoal ddng kilm sodt cd the phat hien, ngdn ngffa vd chd'n chinh nhffng sai sdt trong qua trinh thffc hien nghiep vu. Ben canh do, can chd trpng tdng effdng boat ddng kiem soat nham phat hien, ngan chan nhffng riii ro dao dffc do cdn bd ngdn bdng gdy ra.
Hai td, tang cffdng ndng Iffc lai chinb. D l gia tang ty le vd'n chu sd hffu trdn long tai san, tang quy md von dieu le, dam bao ty le an loan vd'n td'i thieu theo chuan mffc qudc te', quy dinh eiia Ngdn hang Nha nffdc vd lieu chuan ciia Basel II, ede
NHTM Viet Nam can xac dinh mdt ty Id thich hdp ldi nhudn rdng dffdc giff tai hdng nam, d l tang vd'n dieu le vd hinh thanh nen mpt ngan bang cd nang Irfc lai chinh ldn hdn. Vide gia tdng ty le vd'n cbii sd bffu can cd Id trtnh vd pbffdng pbap phu hdp vdi tinh hinh cu the cua tffng ngan hdng, tranh gay dp Iffc trong vide duy tri sud't sinh ldi cho chu dau tff.
Cdc NHTM can chu trpng de'n viec md rdng quy md hoal ddng, cai tid'n cdng nghe va nang cao bidu qua hoat ddng cua quy trinh quan tri riii ro giup ngan hang phdt triin on dinh, ben vffng, tan dung Idi the' nhd quy md nham nang cao hidu qua sff dung ngudn Iffc. De md rpng quy md, cdc NHTM can xac dinh rd hrfdng di va hoat dpng kinh doanh chinh de tdp trung cdc ngudn Irfc hien cd phuc vu cho muc lieu u\i lien nay.
Can tranh phan bo nguon Irfc cho cac boat ddng kinh doanb khdc nbrf bd't ddng san, bao hiem vd cho thue tdi chinh qua nhieu... trf do cd Ihl phan bo lai cac ngudn Iffc diu vao nhff quy md lai san cd' dinh, quy md ting tien gffi khdch bdng d l sff dung cd hieu qua nhd'l.
Ba la, xff \^ cac ton dpng ve lai chinh. D l dap ffng cac yeu cau Basel II, cac NHTM Viet Nam can ddnh gid chinb xdc thrfc trang nd qua ban va nd xd'u lai ngan hang minh, xdc dinh dung ban chd't de xff ly nd xa'u bang vide chii dpng thu boi nd, giam dan nd qua ban va nd xd'u. Can phdn loai chi tiet nd xd'u theo cdc tieu chi nd xd'u do lac dpng khdch quan, do chii quan; phan loai theo mffc dp nii ro; phdn loai nd xd'u theo cde Hnh vffc nd xa'u de cd cac bien pbap xff ly phd hdp theo tffng lidu chi. Xay dffng ke' hoach, cd 16 trinh chi tid't di trien khai dam bao thodi vd'n dung quy dinh, gdp phan lao mdi trffdng lanh manh cho boat dpng ngdn
bang, ban ehd' rui ro do sff chi phd'i qua sd hffu chdo, giup ngdn hang boat ddng an todn hdn.
Bdn Id. cai lie'^n quy trinh quan tri riii ro. Quy trinh quan tri phai dffdc thffc hien dd'i vdi rieng tffng rui ro vd dd'i vdi loan bd danh muc riii ro.
Trong quan iri riii ro, cac NHTM can thffc hien quan tri rui ro dd'i vdi tffng khoan tin dung va dd'i vdi loan bd danh muc lin dung; Phai cd he thong giam sat chat Iffdng cua toan bd danh muc phu hdp vdi tinh chd't, quy md vd tinh phffc tap ciia danh muc. Ben canh dd, de lang cffdng quan tri riii ro cdc ngdn hdng can phai hodn thien he thd'ng giam sal ngan hang theo hffdng sau: Nang cao chd't Irfdng phdn tich tinh hinh tdi chinh va phdt trien he tho'ng canh bao sdm nhffng tiem ^n trong boat ddng eiia ngdn hang minb, gIm phan lich bao cao tai chinh vd xac dinh cac "dilm"
nhay cam; Phat trien vd thd'ng nha't edch thffc gidm sat ngan hdng tren cd sd ly luan va thffc lidn; Xay dffng each tid'p can tdi edng vide ddnh gid chd't Iffdng quan Iy rui ro trong npi bd ngan bang; Nang cao ky thuat trong trich lap dff phdng nii ro; Xdy dtfng he thd'ng va cdc bien phap kiem soat ludng vdn quoc te va nd nrfdc ngodi,
5. Ke't lu^n
Theo ddnh gid cua cac to chffc Ngdn hang The' gidi (World Bank - WB), Quy tien te qud'c t l (International Monetary Fund - IMF) va ca nhffng td chrfc ddnh gia tin nhidm ldn, cd uy tin tren the' gidi vl nganh Ngan hang Viet Nam nhff Filch Ratings va Moody's tbi edng tdc quan tri ndi chung va quan tri rui ro ndi ridng cua h^u hit cac NHTM dang boat dpng tai Viet Nam la iff ye'u den rat ydu. Do dd, triin khai giai phap vdn dung Basel II vdo quan tri rui ro he thd'ng cho ta't ca cdc ngan hang la vide can thie'l •
TA! LIEU THAM KHAO:
7. Basel Committee on Banking Supervision (2006), "Basel II: Su thdng nhdt qudc ti've do ludng vd cdc ttiu chudn vdn - Cd'u triic khung sda doi phiin bdn lodn dien ndm 2006". (Biin dich theo ndi dung cua uy ban Basel ve gidm sdt ngdn hdng), NXB Vdn hoa - Thdng tin.
422 So 2-Thang 2/2019
TAI CHiNH-NCAN HANG-BAD HIEM
2. Nguyin Thi Loan (2010), "Ndng cao hiiu liXc gidm sdt tdng vdn tgi cdc NHTMCP Viet Nam", Ky yi'u hdi thdo khoa hpc Hiiu lUc cua Hi thd'ng gidm sdt tdi chinh Viet Nam, NXB Tdi chinh.
3. Ngan hdng Nhd nUdc Viel Nam (2009), "NhSng vdn de ve tU do hda cdc giao dich vo'n vd sU dn dinh khu vUc tdi chinh Viit Nam: Dinh hUdng vd khudn khd chinh sdch de'n ndm 2020" Hdi Ihao khoa hpc cdp ngdnh.
Ngay nhan bai: 18/1/2019
Ngay phan bidn danh gia va siJa chii'a: 28/1/2019 Ngay chap nhSn dang bai: 8/2/2019
Thong tin tdc gid:
ThS. N G U Y I N THI NGUYET MINH
Khoa Quan tri kinh doanh - TrifoTng Dai hpc Kinh td' Ky thuSt Cong nghidp
INTERNATIONAL EXPERIENCE OF IMPLEMENTING BASEL STANDARDS INTO MANAGING RISKS
OF THE BANKING SYSTEM
• MA. NGUYEN THI NGUYET MINH Faculty of Business Management, University of Economic and Technicai Industries
ABSTRACT:
At present, many countries are applying Basel II standards into sustainably developing their banking systems. In Vietnam, the State bank of Vietnam pilots the Basel II standards at 10 banks and requires all Vietnamese banks to apply these standards in 2020. Therefore, this article is to present intemational experience of applying Basel II standards into managing risks that Vietnam can apply. This article has four parts. In detail, the Part I is to present the necessity of applying Basel II standards into managing risks at banks. The part II presents the content of Basel II standards. The part III introduces intemational experience of implementing Basel II standards and the part IV mainly focuses on presenting lessons that Vietnam can learn about implementing Basel II standards.
Keywords: Basel, commercial banks, risk management, capital safety.
