H v a n g t a i a p dung
''cdc nguyen tdc cc bdn phdt trien
he thdng bdo hiem tien gui hieu qud''
DANG DUY CirCTNG
Hoat ddng Bdo hiem tien gid (BHTG) & Viet Nam trong nhiing ndm qua da gdp phdn tich cue trong viec khdng dexdy ra do v& ngdn hdng, duy tri long tin cua ngu&i gui tien vd ddm bdo he thdng ngdn hdng hoatt ddng on dinh trong bdi cdnh khimg hodng tdi chinh. Ket qud dd, cd the khang dinh, mot phdn la nh& he thdng BHTG nuoc ta dd cd nhung tudn thii nhdt dinh ddi v&i cdc nguyen tdc cobdn phdt trien he thdng BHTG hieu qud.
H e t h o n g BHTG t a i V i e t N a m sau 1 0 n a m
hoqt dong
Hoat ddng BHTG cd mat tien t b i gidi tir nhiing nam 30 ciia the ky XX, sau dai suy tbpai 1929 - 1933. Sau han 70 nam hoat ddng, BHTG da trd thanh mdt trong nhiing giii phap quan trpng dupe nhiiu qudc gia lua chpn de giai quyit cac van d i khd khan trpng hpat ddng ngan hang.
Muc dich cua chinh sach BHTG la cd lap cac boat ddng xau, cac dd vd tiong boat ddng tai chinh-ngan hang n h i m gdp p h i n d i m bap chp he thd'ng tai chinh dn dinh, b i p ve ngudi giii tiin.
Tai chau A, sau khiing hpang tai chinb 1997-1998, cae qudc gia trong khu vuc ASEAN da nhan thay su cin thiet phai cai each hoac thanh lap td chiic BHTG. Ngan hang phat trien Chau A (ADB) da cd du an hd trp ky thuat cho Viet Nam nhim cii each tdng thi khu vuc tai chinh. ADB da cung cip hd trp ky thuat cbo
viec nghien ciiu xay dung he thd'ng BHTG tai Viet Nam, ddng thdi cung cap khoan vay uu dai de Chinh phu Viet Nam cap vd'n diiu le cho BHTG Viet Nam (BHTGVN) vdi sd tiin 1.000 ty ddng.
Vdi vai trd la ca quan b i o ve ngudi giii tiin va gdp p h i n vao su phat trien an toan, lanh manh cua be thd'ng ngan hang, boat ddng nghiep vu ciia BHTGVN gin chat vdi vdng ddi ciia cac td cbiic tin dung. Khi td chiic tin dung dupe thanh lap va cd huy ddng tiin giri, BHTGVN se thuc hien cip chiing nhan
BHTG. Trpng qua trinh td chiie tin dung hpat ddng, BHTGVN thuc hien thu phi, giam sat tir xa va kiem tia tai chd. Trpng trudng hpp td chiic tham gia BHTG gap khd khan, BHTGVN cd chiic nang hd trp tai chinb nhim khdi phuc boat ddng, ngan ngira do vd. Trpng trudng hpp ngan bang do vd, BHTGVN thuc hien chi tri tiin b i o hiim cho ngudi gui tiin, ddng thdi thuc hien vai trd chu np dpi vdi ngan bang dd vd tren sd tien da chi tra cho ngudi giii tiin.
Co' the ndi, boat ddng BHTG d Viet Nam trong
BIEU DO 1: HOAT DONG NGHIEP VU CUA BHTGVN GAN V a i VONG D a i CUA TO CHLTC THAM GIA BHTG
Tnjbi thanh lap
- Thu phi dinh ky - Gam sat tif xa - Ki6m tra tai cho
- Bau tu' C h i m dirt thanh ly
- H 6 tro. iu v^n \
- Nghiep vu l<hac \ N H N N cap phep Ch4m dirt hoat dong \
/ C h o v a y ho tro Thu h6i giSy chimg \ i
n^^^^^ ^^^^^^^^I^P^^^^IH
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BHTGVN / iThanhly cap giay chLfng nhin / Quin ly Tai:
Chi tra ngirdi giri t i n san
Tai chinh THANG 9/2010 49
I T H | TRU-Q-NG T A I C H I N H
nhung nam qua da gdp p h i n tich cue trong viec duy tii niim tin, dam bao dn dinh boat ddng ngan bang, tao diiu kien thuan Ipi chp viec buy ddng vd'n nhan rdi qua be thd'ng ngan hang. Diiu nay the hien tren mdt so khia canh sau:
- Thuc bien BHTG cho cac Ipai binh td chiic tin dung, gdp p h i n thiic day canh tranh va duy tri dn dinh he thd'ng. Hien nay, tdng sd td cbiic tin dung dupe bip hiem la 1.118 dem vi, bap gdm cac NHTM qudc doanh, NHTM cd phin, ngan bang lien doanh, chi nhanh ngan hang nudc ngoai, cdng ty tai chinh, cdng ty cho thue tai chinb va he thdng quy tin dung nhan dan.
Pham vi td chiic dupe BHTG kha da dang, giiip cac td chiic tin dung quy md nhd duy tri khi nang canh tranh, dac biet trong Hnh vuc huy ddng tiin giii tir dan cu, vdi cac td cbiic tin dung quy md ldn.
- Tich liiy dupe ngudn tai chinb can thiit phuc vu cdng tac xir ly ngan hang, chi tri tiin giii cho ngudi giii tiin. Tren co sd ngudn vd'n diiu le 1.000 ty ddng do Chinh phu giao, BHTGVN da tiin hanh thu phi va den bet nam 2009 da tich liiy dupe tdng ngudn vd'n len tdi 5.000 ty ddng. Tir nam 2004, 100%
ngudn thu phi bio hiem dupe bd sung Quy nghiep vu BHTG de cbi tri bio hiem. Ngudn vd'n quy dupe md rdng tao co sd ban d i u cbo viec xii ly ngan bang dd vd va chi tri tien bio hiem cbo ngudi giri tiin, lam giim siic ep ddi vdi ngan sich nha nudc trong trudng hpp td chiic tin dung gap khd khan.
- Thuc hien tdt cdng tac kiem tra tai chd, giam sat tir xa; thi diem thuc hien hd trp tai chinh chp mdt so td chuc tham gia BHTG gap khd khan thanh khoan tam thdi. Ben canh dd, BHTGVN da va dang tich cue triin khai nghien ciru cac boat ddng giam sat riii rp, tiip nhan xii ly theo thdng le qud'c t i tdt nhit.
- Chi tra diy dii va kip thdi tiin giii dupe bio hiem cho ngudi giii tiin. Tinh din bit nam 2009, BHT-
BIEU DO 2: SO LU-gNG TO CHU'C THAM GIA BHTG GIAI DOAN 2000 - 2008
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2000 2001 2002 2003 2004 2005 2007 2008 2009
BIEU DO 3: KET QUA THU PHI BHTG GIAI DOAN 2000 - 2008 (TV DONG)
950,5
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2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
GVN da chi tri cho 1.509 ngudi giii tiin tai 37 quy tin dung nhan dan co sd vdi tdng sd tiin da thuc hien chi tri la 18,7 ty ddng.
Cd the ndi, boat ddng ciia BHT- GVN, cimg vdi vai trd quan trpng ciia CP quan quan ly nha nudc trpng Hnh vuc tai chinh ngan hang, da gdp phan tich cue trong viec khdng d i xiy ra dd vd ngan hang, duy tri Idng tin ciia ngudi giii tien va d i m bio he thdng ngan hang boat ddng dn dinh trong bdi cinh khung bping tai chinh.
BHTGVN v a viec dp dung
"Cdc n g u y e n tdc co bdn phdt t r i e n h e t h o n g BHTG hieu q u d "
He thd'ng BHTG dupe xay dung dua tren hai muc tieu chinh la bio ve ngudi giri tiin nhd, it hiiu biit ve he thd'ng tai chinh ngan hang; va gdp phin duy tri dn dinh he thd'ng tai chinb. Tuy nhien, bien chua cd
mdt md hinh BHTG chung, ap dung thd'ng nha't. Cac qud'c gia thudng dua vao muc tieu chinh sach cong ciia Chinh phu, dac tbii va tiinh do phat trien ciia he thdng tai chinh de xay dung md binh BHTG tai nudc minh theo mdt phupng tbiic doc lap. Diiu nay cd the kep dai thdi gian nghien eiiu, tang them cbi phi tai chinh va chi phi ca hpi cho viec thiet lap he thd'ng BHTG. Do do, van d i dat ra la can thiit lap mdt he thdng nguyen tic chung nbat, dugc nghien ciiu ky ludng va cd kha nang lam CO sd dinh hudng chuan cbo cac qud'c gia trong viec xay dung he thdng BHTG.
Cac nguyen tac co- ban phat trien he thong BHTG hieu qua...
Bao cao ciia Diin dan dn dinh tai chinb (FSF) v i tang cudng kha nang phuc hdi ciia thi trudng va cac td cbiic ban banh ngay 7/4/2008 cung da khuyin nghi: "Cac co quan nen
50 THANG 9/2010 Tai Chinh
thd'ng nhat mdt bd nguyen tic qud'c te n h i m xay dung he thd'ng BHTG hieu qua. Nhiing nguyen tic nay ciing cin ghi nhan r i n g cd nhiiu md hinh khac nhau cho cac ca che BHTG n h i m dap ung muc tieu ma cac nguyen tic d i ra, va do dd se thich ling dupe vdi diiu kien cua nhiiu qud'c gia khac nhau. Viec xay dung cac nguyen tic can tinb den nhung dac diem rdng hon cua cac CO chi mang an toan tai chinh, bao gdm dac diem ciia khung quin ly va giam sat hay dac diem ciia cac ca che xii ly td chiic dd vd". Thang 6/2009, Uy ban Basel v i giam sat ngan hang va Hiep hdi BHTG qudc te (lADI) da phdi hpp ban banh tai lieu "Cac nguyen tic co b i n phat trien he thd'ng BHTG hieu qui".
Muc tieu chii yeu cua bd nguyen tic nay la nham dam bao cac qud'c gia xay dung dupe cho minh mpt he thd'ng BHTG hiiu hieu, dua tren ca sd ap dung cac thdng le tdt nbat.
Cd the ndi 18 nguyen tic phat trien he thd'ng BHTG hieu qua va phuong phap danh gia tuan thii chinh la kim chi nam cho hoat ddng BHTG, hien da dupe ap dung d nhiiu nudc. Cac nguyen tie nay nhim tang cudng hieu q u i boat ddng cua be thd'ng BHTG; Phin anh va phu hpp vdi cac dac diem va mdi trudng vi md khac nhau ciia mdi nudc va chii yeu dupe diic ket tir kinh nghiem thuc te ciia cac td chiic BHTG. Cac co quan chiic nang ciia mdi nudc cd the ap dung cac bien phap bd sung cin thiet de phat tiiin boat ddng BHTG bieu q u i trpng mdi trudng phap ly hien tai cua nudc dd. Ong David Walker, Vu trudng Vu Chinh sach bao hiem va hpp tae qud'c ti, Tdng cdng ty BHTG Canada, Cbii tich Uy ban nghien ciiu hudng d i n cua lADI dae biet nhin manh mdt sd nguyen tic cdt ldi, dd la Muc tieu chinh sach cdng;
Quyen ban; Quan tri; Md'i quan be vdi cac tbanh vien mang an toan tai ehinh; Phat hien sdm, can thiep xii ly kip thdi va Quy trinh xii ly dd vd bieu qui.
Budc d i u tien trong viec thiet k i he thd'ng BHTG hoac cii each be thd'ng hien tai la xac dinh rd muc tieu chinh sach cdng phu hpp cin dat duoc. Nhiing muc tieu nay cin phii dupe chinh tbiic hda va tich hop vao thiit ke cua he thdng BHTG. Muc tieu chinh cua he thdng BHTG la gdp p h i n duy tri su dn dinh ciia he thd'ng tai chinh va bao ve ngudi giri tiin. Mat khac, quyin ban va trach nhiem cua he thd'ng BHTG cin dupe xac dinh rd rang va quy dinh chinh thiic trpng luat. Mdt td chiic BHTG can phai cd tat ci nhiing quyin ban can thiit d i hpan thanh chiic nang, nhiem vu ciia minh. Tit ci cac td chiic BHTG dupe lap quy phuc vu cdng tac chi tra, tham gia ky kit hpp ddng, xac dinh cac quy trinh va ngan sach hpat ddng ndi bd va ed the tiep can kip thdi, chinh xac cac thdng tin de d i m b i o r i n g he thdng BHTG cd the thuc bien nghia vu ddi vdi ngudi giii tiin mdt each kip thdi.
Vi quin tri, td cbiic BHTG cin bpat ddng mdt each ddc lap tuong ddi. Diiu dd cd nghia td chiic nay cd the Sli dung quyen ban va cac cdng cu dupe giao ma khdng bi anh budng qua miie tir cac don vi ben ngoai, gdm cac luc lupng chinh tii, nganh dich vu tai chinb hay cac thanh vien khac tipng mang an tpan tai chinh. Td chiic BHTG dupe cap vd'n thep mdt each thiic khdng lam suy yeu di tinh tu chu bay ddc lap cua minh va hoan toan dupe phep Sli dung ngudn vd'n dd de hpan thanh nhiem vu ciia minh.
Trpng mdi quan he vdi cac thanh vien Mang an toan tai chinh, cin xay dung mdt khudn khd phu hpp de phdi hpp chat che va chia se thdng tin dinh ky ciing nhu lien quan den mdt sd ngan hang cu thi, giira td chiic BHTG va cac thanh vien khac ciia mang an toan tai chinh. De cd the phat hien sdm, can thiep va xii ly kip thdi cac ngan bang gap khd khan, co quan BHTG nhit thiit phii la bd phan cua mang an toan tai chinh.
Ddi vdi ngudn vdn, he thd'ng BHTG cin cd san cac co c h i tao vd'n n h i m dam bio chi tia kip thdi cho ngudi giii tiin, bao gdm ca each tbiic huy ddng ngudn tai chinh du phdng bd sung cbo muc dich thanh khoin khi cin. Chi phi BHTG trudc bet phii do cac ngan hang chiu bdi chinh ngan hang va khach bang cua hp true tiip hudng lpi tir he thdng BHTG boat ddng bieu qui. Ddng thdi, dii ap dung hinh thiic thu phi trudc, sau hay kit hop khi ap dung each thuc thu phi theo miic dp riii rp, cac tieu cbi dupe sii dung trong he thdng thu phi nay cin phii minh bach ddi vdi tat ci cac tbanli vien tham gia.
Cac quy trinh xii ly dd vd bieu qua trong bd tai lieu ciing se giiip td chiic BHTG thuc hien cac nghia vu cua minh ddi vdi ngudi giri tien kip thdi, bao gdm viec cbi tri nhanh chdng, chinh xac va cdng bing;
giim thiiu cbi phi xir ly va tranh i n h budng d i n thi trudng; tdi da hda gia tri thu hdi tai sin; va tang cudng ky cupng thi trudng.
...va viec ap dung tai Viet Nam
Tren ca sd dd'i chieu co sd phap ly hien tai va thue t i boat dpng ciia BHTGVN vdi eac nguyen tic do Uy ban Basel v i giam sat ngan hang va lADI ban hanh, cd the thay, BHT- GVN v i ca ban da dap iing nhiing nguyen tic co ban de phat trien he thd'ng BHTG hieu qua. Trong dd bien Viet Nam mdi ap dung 6 nguyen tic, 12 nguyen tic cdn lai mdi ap dung mdt p h i n hoac chua ap dung. Mpt sd nguyen tic Viet Nam rat cin hoc tap kinh nghiem qud'c t i nhu: giim thiiu rui ro dao diic (nguyen tic 2); quyin ban ciia BHTGVN (nguyen tic 4); quin tri be thd'ng (nguyen tic 5); pham vi bao hiem (nguyen tic 9); xii ly eac ben vi pham tiong dd vdngan hang (nguyen tic 14) va dac biet la phat hien sdm, can thiep va xu ly kip thdi cac rui ro; quy trinh xii ly dd vd cac ngan hang sao cho bieu qua (nguyen tic 15, 16)... Ddi sanh vdi
Tai Chinh THANG 9/2010 51
TH| TRLJ-6-NG TAI CHINH
DANH GIA SCT BO VE MLTC DO AP DUNG CUA BAO HIEM TIEN GLTI VIET NAM
TT
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
No! dung chinh cua cac nguyen tic
Xac dinh ro muc tieu chinh sach cong can dat du-gc ciia he thong BHTG. Cac muc tieu chinh la gop phan duy tri sir on djnh cua he thong tai chinh va bao ve ngu-ai gu-j tien
Rill ro dao dire du-gc gidm thieu thong qua viec ddm bao ring h§ thong BHTG co cac d§c dilm thiet ke phu hgp
Nhiem vy ciia td chirc BHTG can du-gc quy djnh ro rang, chi tiet
Td chirc BHTG cSn co tat cd nhirng quyen han can thiet de hoan thanh nhl?m vu, tdi thieu bao gom quyen lap quy phuc vu chi trd, ky hgp dong, xac djnh cac quy trinh hoat dpng
Td chirc BHTG can hoat dong ddc lap, minh bach, co trach nhiem gidi trinh va khdng bj tac ddng bdfi he thdng chinh trj va ngan hang
Can CO eg che phdi hgp, chia se thdng tin chinh thirc giira td chirc BHTG va cac thanh vien khac ciia Mang an toan tai chinh qudc gia
Khi can thiet, thdng tin can du-gc trao ddi giira cac td chirc BHTG, giira td chirc BHTG va cac thanh vien mang an toan tai chinh thudc cac qudc gia khac nhau
C5n dp dung eg che BHTG bat bupc ddi vgi tat ed cae td chire tai ehinh nhgn tien giri ciia cac doi tu-gng can du-gc bdo ve
Can quy dinh ro loai tien giri du-gc bdo hiem, mirc BHTG can bdo ve phan lan ngu-o-i giri tien Vi#c chuyen tir BHTG toan phan sang cd han mire nen du-gc thirc hien nhanh chdng do bdo hiem loan phdn gay riii ro dao dire
He thdng BHTG phdi cd cac ca che tao vdn nham ehi trd kip thai cho ngu-cri giri tien; trien khai thu phi theo mirc do riii ro
Cdng ehiing phdi du-gc cung cdp thdng tin mdt each thu-dfng xuyen vfe eac Igi ich eung nhu- han che ctia he thdng BHTG
Cdn bd lam viec cho td chirc BHTG phdi dirge bdo ve khi thi/c hien cdc hdnh ddng "thien y" khi thiTC hi^n nhiem vu.
Td chirc BHTG phdi du-gc trao quyfen yeu eau cdc ben gay ra dd vg ngan hang bdi thu-drng theo luat djnh.
Td chirc BHTG nhat thiet phdi la thanh vien Mang an todn tai chinh de phat hien sam, va xir ly kjp thai cdc ngan hang gap khd khan.
Cae quy trinh xir ly dd va ngdn hang hieu qud giiip tang cu-dfng khd nang cua to chirc BHTG thi/c hien cac nghia vu ciia minh.
He thdng BHTG phdi du-gc tiep can sd'm thong tin ve nguai giri tien.
Td chire BHTG can dirge tham gia nhan cae khodn thu hoi du-gc trong qud trinh thu hoi tai sdn ciia ngan hang bi dd v&.
Daap dgng
V
V
V
V V
V V
Ap dgng mpt phin
V
V V V
V
V V
Chua ap dung
V
V
m
V V
18 nguyen tic co bin phat tiien he thd'ng BHTG ndi tren, thi d nude ta, cd mpt sd nguyen tic chua dupe thuc hien diy dii. Vi nhu d nguyen tic "Quin tri", van de hpat dpng ddc lap va ed trach nhiem giii trinh chua dupe xac dinh rd, khi ma Luat Ngan hang Nha nudc (NHNN) quy dinh: NHNN Viet Nam quan ly nha nudc ddi vdi BHTG theo quy dinh eua phap luat trong bdi cinh hien nay chua cd Luat BHTG. Hay d nguyen tic 6 "Mdi quan he vdi cac tbanh vien Matig an toan tai chinb".
O Viet Nam bien nay, Mang an toan tai chinh gdm cd 4 thanh vien la: Uy ban giam sat tai chinh qud'c gia, NHNN, Bd Tai ehinh va BHTGVN, tuy nhien khai niem "Mang an toan tai chinh" vin chua duoc xac dinh
chinb tbiic. Quy dinh v i phdi hpp vdi cac CO quan giam sat khac chua cd hpac cd nhung hieu luc chua cao.
Do dd, van d i dat ra ddi vdi BHTGVN trong giai doan hien nay la: (i) he thd'ng luat phap v i BHTG cin phii cu the, dac biet luat BHTG cin dupe thiet ke theo hudng bio ve tdt nhit ngudi giii tiin; (ii) Su phdi hpp giiia BHTG vdi cac ca quan giam sat khac nhu NHNN, Bd Tai chinh can dupe quy dinh rd; (iii) Cin cd CO che xii ly dd vd ngan hang hieu qui phii hpp vdi thuc t i hien nay la he thdng ngan hang dang phat trien nhanh, manh nhung di kem vdi dd la nhung bat dn trpng kiem soat rui ro.
Cac van d i tren cin hoan thien trong qua trinh cii each co sd phap
ly diiu chinh boat ddng be thdng tai chinb ndi chung va BHTG ndi rieng.
Ben canh dd, ddi vdi boat dpng BHTG, cin thuc hien danh gia mot each cd be thd'ng cac thanh tuu da dat dupe, nhirng ban che cin khic phuc n h i m xac dinh budng cii each mdt each ddng bd, cd ke thira va d i m bap thuc hien tdt nbat muc heu chinb sach cdng dupe Chinb phii
giap. $ Tdi lieu tham khdo:
1. Basel Committee on Banking Supen/i- sion, International Association of Deposit Insurers, (2009), "Core Principles for Ef- fective Deposit Insurance Systems"
2. Tai lieu HQI thAo quoc te (2010)"Cac nguyen tic ca bAn phat then he thong BHTG hieu qua va so sanh v&i tfii/c tiSn tai Viet Nam"
3. tVlpt so Bao cao chuyen de cua BAo hiem tien gwi Viet Nam
52 THANG 9/2010 Tai Chinh
