iANO TRONG SU PHAT TRIEN CUA THUONG MAI

V A N Bt HdM NAY

BAN VE THANH TOAN DIEN TIJ QUA NGAi iANO TRONG SU PHAT TRIEN CUA THUONG MAI B0 TU

PGS. TS. Mai Vdn Ban ^

Tom tat: Trong dieu kien cong nghe so va nen tang each mang cong nghiep lan thii 4 da va dang m d ra m6t nen cong nghe ky thuat cao thi thanh toan qua ngan hang vdi cac p h u a n g tien, p h u a n g thirc thanh toan hien dai ciing phat tnen manh me, t u a n g thich vdi nen cdng nghe cao do. Muc dich cua bai viet lam ro the nao la t h u a n g mai dien tu, thanh toan dien tu qua ngan hang trong thuang mai dien tu, ciing nhu nhiing riii ro co the xay ra trong thanh toan dien tu qua ngan hang va nhirng bien phap chii yeu nham han che nhiing riii ro, tdn that cd the xay ra.

Tir khoa thuang mai dien tii, thanh toan dien tii, thanh toan ngan hang.

Abstract: In the context of digital technology and fourth industrial revolution which have been ushering in a high-tech technology, the payment via banks with modem means is developing vigorously.compatible with the high-tech technology.

The article aims at clarifying what e-commerce is, what electronic payment via banks in e-commerce as wel as possible risks in electronic payment via banks is, and the fundamental measures to restrict possible losses and risks.

Keywords: E-commerce, electronic payment, bankpayment.

1. T h u o n g mai dien t u

Trudc het can xac lap chinh thong, thong nhat quan m e m ve t h u a n g mai dien tir [1].

Khai niem "Thuo-ng mai dien tir"

(Electronic commerce) ra ddi ciing su phat trien cua Cong nghe thong tin, vdi nhieu ten gpi khac, nhu "Thuang mai tr\rc tuyen"

(Online trade), "Thuang mai dieu khien hgc" (Cyber trade), "Kinh doanh dien tir"

(Electronic business), "Thuang mai phi chirng tir" (Paperless commerce),

Theo Uy ban ve luat thuang mai quoc te cua Lien hgp qudc (Ucitral), thi theo nghTa rgng, thuat ngir " T h u a n g mai" bao

gom cac van de phat sinh tir cac moi quan he mang tinh chat t h u a n g mai (cd hay kh6ng CO hgp ddng), nhu cac giao dich, trao doi hang h6a, dich vu, thda thuan phan phoi, dai dien hoac dai ly t h u a n g mai, bao thanh toan, cho thue tai chinh, xay dung cong trinh, tu van, d i u tu, cap von, ngan hang, bao hiem, thoa thuan khai thac, chuyen nhuong, lien doanh, chuyen chd hang h6a, hanh khach, v v.

Theo Uy ban Chau Au (EU), thi

" T h u a n g mai dien tir" la her,- r 6 n g kmh doanh qua cac p h u a n g tie -•, ^LV d u a tren viec xu ly va truyen ^,^^^:^

dang chir, am thanh, hinh a

^- Pho Chii nhiem khoa Ngan hang

Trudng DH KD&CN Ha Npi Kmh doanh vd Cor.

V A N DE H O M NAY Theo To chiic thuang mai the gidi

(WTO), "Thuang mai dien tii" bao gom san xuat, quang cao, ban hang, phan phoi san pham, thanh toan tren mang internet, nhung duac giao nhan hiiu hinh cac san pham cu the, ciing nhu thdng tin so hda qua mang internet.

Theo Td chirc hgp tac phat trien kinh te (OECD), "Thuang mai dien tir" la cac giao dich thuang mai dua tren truyen dii heu qua mang truyen thong internet

Nhu vay, noi dung chii yeu cua

"Thuang mai dien tu" la viec trao doi thong tm thuang mai hoac thuc hien cac giao dich tai chinh va thuang mai bang phuang tien dien tu, ma khdng can in ra giay bat cii cdng doan nao cua toan bd giao dich.

2. Dieu kien thuc hien thuong mai dien tir

- Ve nhgn thuc, khi thuc hien thuang mai dien tir se lam thay ddi each thuc giao djch, van hanh giiia cac thanh vien trong xa hpi, tir ngudi san xuat tdi ngudi tieu thu san pham, van hanh he thdng cac nha cong nghe va phat trien san pham, cac co quan quan ly. Vi the, can phai nhan thirc day du, dung mirc rang thuang mai dien tir mang tinh "each mang" ve mgi "giao dich", phai hieu, phai quen thuoc, phai c6 kha nang thanh thao van hanh va c6 dpi ngii chuyen gia am hieu cong nghe khi trien khai va phat trien thuang mai dien tir.

- Ve hg tdng cong nghi, phai dam bao cac dieu kien hien dai, tucmg thich ve vien thong, internet, dien tii, . ciing dpi ngii nhan luc dugc dao tao, to chirc dao tao va tieu chuan cong nghe.

3. Thanh toan dien tii'

Thanh toan dien tu la khau cuoi cimg, quan trgng nhat trong thuang mai dien tu va ban than thanh toan cung la mot hinh

thai ho&t dong cua thuang mai dien tir Thanh toan dien tu la viee thue hien lenh, hoan tat lenh tir ngudi tra tien cho tdi ngudi nhan tien hoan toan tu dpng va phi chimg tir Ngugc lai, thuang mai dien tii chi ton tai khi da tdn tai mpt ca che thanh toan cho phep thuc hien cac gi?.o dich thanh toan hoan toan tu dong.

Ngoai nhiing dieu kien tren, thuang mai dien tu mu6n phat trien can co cac dieu kien khac rat quan trong, nhu bao ve sd hiiu tri tue, bao ve quyen tieu dimg, tieu chuan hang hoa eong nghe, thuang mai, an ninh, an toan thuang mai dien tir, bao ve mang thdng tin, cac dir lieu tren mang, giai quyet tranh chap, an ninh qudc gia, .

4. Thanh toan ngan hang Cling vdi su phat tnen cua thuang mai dien tii, thanh toan ngan hang trong thuang mai dien tu [2] cirng dang thay doi, phat trien nhanh chdng tren pham vi toan can vdi nhieu phuang tien, phuang thirc thanh toan hien dai, vdi tdc dp nhanh va dp an toan cao.

Hieu mpt each gian dan, thanh toan la viec chuyen quyen ve sd hiiu tai san tir mpt ben nay sang mot ben khac Viec chuyen giao cd the thuc hien bang each chuyen giao gia tri djnh luong bang giay bac ngan hang hoac so du tien giri tai mot dinh che tai chinh hoac Ngan hang trung uong, Thanh toan c6 the thue hien dudi nhung hinh thirc v6 cimg gian don ton tai dudi dang trao doi vat chat, nhu hang ddi hang, chi tra bang tien mat, hoac thuc hien mot giao dich thanh toan phi vat chat, thanh toan dien tu phi chimg tir.

Thanh toan dien tir duoc hieu la viec thanh toan lien thong qua mot thong diep dien tu thay cho tien mat (doi vdi thanh toan bang tien mat) hoac chung tii' giay.

Su md rong viec xu ly dien tir trong toan

Tap chi ] ] Kinh doanh vo Cong nghe

So 04/2019

V A N Bi HOM NAY

bp cong doan cua qua trinh thanh toan - quyet toan den khaeh hang dan tdi su phat trien ciia mpt p h u a n g tien thanh toan mdi - Tien dien tir. D6ng thai vdi nhiing lgi ich mdi, p h u a n g tien dien tu ciing mang theo nhiing riii ro, ton that mdi, nhirng van de ve phap ly mdi, ciing nhu nhirng van de khac cd lien quan phai giai quyet. Trong qua trinh phat tnen t h u a n g mai dien tir, thanh toan dien tii ngan hang ddng vai trd ngay cang quan trong, bdi vi kh6ng ai khac, ngoai ngan hang, co the cung ling cac p h u a n g thirc thanh toan dugc thira nhan rpng rai vdi chirc nang trung gian thanh toan n6i chung va hoat dong thuang mai dien tii noi rieng.

Thanh toan ngan hang trong thuang mai dien tir cd nhiing dac trung rieng, khac vdi nhung phuang thuc thanh toan ngan hang truyen thong ve ket cau san pham, dich vu, nhiing rui ro hen quan va nhiing van de xay ra khac.

a) Ngi dung chu yeu cua thanh todn ngdn hdng trong thuang mgi diin tu

G6m nhu'ng van de sau:

Phuang lien thanh todn trong t h u a n g mai dien t u ciing c6 chirc nang trung gian trong viec chuyen giao gia tri til' sd hiru cua ngudi nay sang sd hiru ciia ngudi khac. Nhijng diem khac biet can ban cua p h u a n g tien thanh toan sir dung trong t h u a n g mai dien tir la gia trj chuyen giao la gia tri dien tir d u a c luu trii' phi vat chat tren cac thiet bi dien tir P h u a n g tien thanh toan dac trung nhat trong thanh toan t h u a n g mai dien tir c6 ten gpi thong dung la "Tien dien tir". Ban chat Ciia tien dien tir dugc xac dmh la san pham gia tri luu trir hoac gia t n tra trudc, trong do ghi Iai sd tien hoac so tien danh cho ngudi sir dung d u o c luu trir tren mot thiet bl dien tii thuoc sd hiiu cua ngudi d6. Gia tri dien tii d u g c sir dung " m u a

lau tni bl dien dich ban" gia tri dien tii nay di khi khach hang su dung cac ih tir nay trong viec tra tien hang ' o a vu hoac rut tir cac may ATM, i^oac tnuc hien cac giao dich khac. _ -

- Ky thudt (hanh todn ngdn hdng V e mat ly thuyet, ky thuat co the cho phep

; san pham tien dien tu co nhtrng dac tinh giong nhu tien mat, nhung khong^de Iai dau vSt giao dich thanh T.^gn. la cong cu thanh toan kliong gh, tn. • di sd hiiu, CO the chuyen nhugng gia tri cho bat cir ngudi nao khac trong bat ky tinh hudng nao, ma khong co su can thiep hoac tham gia ciia bit cii ben thir ba nao khac. Tuy nhien, tren thuc te chua cd mgt san pham nao nhu vay ton tai va tien dien tir mac dii mang mot so dac tinh chung n h u tien mat, song lai CO nhiing diem khac biet ldn so vdl tien mat, neu xet tren g6c do thiet ke san pham, each thirc thuc hien giao dich nhu luu trii gia tri, chuyen n h u o n g gia trj, nhiing iing dung cua san pham, c a cau phat hanh, cap phep true tuyen, ghi nhan thong tin giao dich, irng dung thiet hi, dong tien thanh toan, phat hanh va truy nap, thanh toan va chi tra,. .

b) Thanh todn ngdn hdng trong thuang mgi dien tu

C6 b a m o hinh:

Thii' nhdt, m o hinh chung, gom ba khu vuc khac nhau trong he thdng thanh toan dien tir:

+ Khu vuc thanh toan bii trir va quyet toan, trong d6 c6 cac dinh che tai chinh trung tam thanh toan bii trir va Ngan hang trung u a n g hoan tat cac nghTa vu tai chinh lien ngan hang.

+ Khu vuc phat hanh, thanli /...an van hanh, trong do c6 m6t cau ^ j , , yjg„

phat hanh, thanh toan cac j_ ,., ^^

va tuong tac vdi khu vuc t; i • trir va quyet toan.

Kinh doanh vd Con^

So 04,

VAN oi H 6 M NAY + Khu vuc ban le, trong do cac luu

chuyen ve gia tri dien tir giua nhQng ngudi sir dung dien ra dudi cac hinh thiic nap tien (hoac phat hanh), thanh toan, giri tien

Thu hai, mo hinh he thong mot nha phat hanh tien dien tir: cac luong luu chuyen gia trj tuong tu nhu trong cac he thong thanh toan thdng thudng lien quan den mgt dinh che phat hanh (nhu Ngan hang trung uang, he thdng ngan hang thuang mai, he thdng mua ban le) Mpt nha phat hanh duy nhat tao ra tien dien tir va va phat hanh cho cac dinh che tham gia.

Thii ba, mo hinh he thong da nha phat hanh: cac chii the chinh trong khu vuc phat hanh / thanh toan / van hanh la cac nha phat hanh, ngan hang thanh toan, nha van hanh he thdng. Tren thuc te, mdt dinh che tai chinh thudng cd ca chuc nang phat hanh va thanh toan.

c) Dieu kien thuc hiin thanh todn ngdn hdng trong thuang mgi dien tir

- Dieu kien kinh te la cac yeu td lam phat sinh nhirng dpng luc cua cac chii the tren thi trudng khien cac chu the nay tham gia vao hoat ddng thanh toan ngan hang. Nhung chii the khac nhau tham gia thi trudng se co nhirng dpng ca khac nhau khi tham gia thanh toan ngan hang.

Doi vdi cac nha phat hanh tien dien tir, thi dpng lire thiic day la cac khoan thu nhap tir viec thu duac cac Ioai phi, tir dau tu von. Doi vdl cac nha ngan hang con la viec tiet giam nhiing chi phi bao quan, van chuyen va kiem dem tien mat neu tien dien tir cd kha nang thay the tien mat vdi khdi lupng Idn

Doi vdi ngudi sir dung tien dien tir, nhu cau sir dung tien dien tii trudc het tiiy thupc vao kha nang dap irng duoc yeu cau ciia ho, nhu phi sir dung tien dien tu, kha

nang an toan, bao mat, su thuan Igi, de dang trong sii dung cac thiet bi dien tir, su san sang chap nhan phuang tien dien tu trong thanh toan.

D6i vdl ngudi ban hang, mirc do san sang chap nhan tien dien tii cua hp trong chi tra hang hoa, dich vu lien quan den phi phai tra cho nha phat hanh, nha van hanh he th6ng, chi phi cho cac thiet bi ngoai vi va mirc do tiet kiem chi phi so vdi giii tien mat, va kha nang chap nhan ky thuat mdi cua ngudi ban.

Diiu kiin ve ca che chinh sdch vd ca s& phdp ly Day la yeu to rat quan trpng de phat trien thanh toan ngan hang trong thuang mai dien tir. Ve chinh sach, CO sd phap Iy bao ve ngudi tieu diing la khung phap ly phii hgp, khuyen khich cae hanh vi trung thuc, tao co sd cho cac thda thuan giiia cac ben lien quan trong thanh toan tien dien tir, den rui ro trong thanh toan tien dien tii, dp an toan, bao mat, tinh minh bach, cong khai thong tin.

Ve ca che chinh sach va co sd phap ly phong ch6ng toi pham, phai xay dung khung phap Iy nhu cam gia mao, lira dao, chong rira tien,, . Ca che chinh sach va dieu kien phap Iy d6i vdi cac dinh che thanh toan trong thuang mai dien tii. Co hai xu hudng phap Iy doi vdi cac dinh che phat hanh tien dien tii, nhu viec phat hanh tien dien tu c6 the xem nhu nhan tien giri khdng ky han va cac quy dinh ve giam sat viec nhan tien giri ap dung chung cho ca tien dien tu. Viec phat hanh tien dien tii dugc coi nhu mot hinh thiic hoat ddng dac biet, nen phai cd nhii'ng quy dinh dac biet

- Ria ro cd the xay ra doi vdi thanh toan ngan hang trong thuang mai dien tir thudng duoc phan thanh hai loai co ban, tuy thupc nguon gdc phat sinh-

4- Rill ro tir hanh vi cd tinh gian Ian (chii quan), nhu sao chep thiet bi, sua doi

Tap chi ;| I 3 Kmh doanh vd Cong ngh§ j

So 04/2019 j

V A N D i HOM NAY

hoac sao chep phan mem, dir lieu, sua doi blic dien, lay trom thiet bi, khong ghi Iai giao djch,..

+ Riii ro do sir co ngau nhien trong hoat dgng hoac bi mat cac dii lieu tren thiet bl, mdt chiic nang nao do ngimg hoat ddng do nhieu nguyen nhan gay ra,...

+ Rui ro doi vdi ngudi tieu dung tham gia thanh toan ngan hang trong thuong mai dien tir Ngoai nhimg nii ro mat an toan khi sir dung phuang tien dien tir de thanh toan thi cd the gap rin ro nhu chi tiet giao dich khong ghi Iai day dii, sai s6t, nha phat hanh lam vao pha san, hoac mat kha nang chi tra, ngudi sii dung do khong the hoan tat vdi so tien, thdi gian va noi nhan nhu du dinh chang han do sii dung the tin dung qua han mat hieu luc, sec ca nhan hi tir ch6i, V v , ngudi su dung c6 the gap van de ve bao mat thong tin, bi gian lan

+ Riii ro doi vdi cac nha phat hanh tien dien tu la khi phat hanh tien dien tir dong nghTa vdi su hinh thanh tai san n o tren bang can doi cua nha phat hanh, d6 chinh la nhirng khoan ma nha phat hanh phai tra theo menh gia phat hanh cho cac chu the chap nhan tien dien tir trong thanh t o a n - D i e u do la yen to tao ra rin ro hoat dpng va riii ro mat kha nang thanh toan ciia nha phat hanh Ngoai ra nha phat hanh con chiu riii ro ve tin dung, rin ro thi trudng, cac rui ro tai chinh khac co lien quan den phat hanh tien dien tir.

+ Kha nang bi lai dung do cac hoat dpng gian Ian, phi phap, nhu t6i pham tan cong vao he th6ng an toan ciia thanh toan ngan hang, t6i pham lgi dung he thong thanh toan de rtra tien, tron thue, danh bac phi phap, V V.

d) Kit qud hogt dong he thong thanh todn diin tu-

lle thong thanh toan dien tir hen ngan hang (IBPS) ciia Viet Nam thdi gian qua

thuc chat la he thdng thai quoc gia. Ngoai he thon.

1 d i e n Ll sii duag trong thanh toan hgp phap i ' ^ ' • Viet Nam, khong cd he th6n ^anh toan dien tu nao khac. N h a nu.^. :^'ao,^^°

Ngan hang Nha n u d c Viet Nam^chu t n thuc hien thanh toan dien tii hen^ngan hang He thong thanh toan nay ket noi tat ca cac to chirc. cac dmh che tai chinh CO tham gia thanh iOau ^ - - don vi cung trng dich vu thanh. toan} f; - '-^m vi toan quoc Day la he th6ng thani. .. . dien tir true tuyan, hien dai, xay dung theo ehuan quoc th, la kenh thanh toan nhanh nhat, thdi gian cua mdt lenh thanh toan chi dien r a k h 6 n g q u a 10 giay.

H e thdng bat dau d u g c xay dung tir nam 1995 va khai t r u a n g hoat dong tir nam 2002 tai tru sd chinh ciia Ngan hang Nha n u d c Viet N a m va 5 chi nhanh ngan hang tinh, thanh pho. N a m 2008 hoan tat giai doan II cua D u an hien dai h6a ngan hang va he th6ng thanh toan, dap irng nhu cau c a ban ciia cac to chirc tin dung ve thanh toan, tdc do dung l u a n g xir Iy giao dieh, do an toan, bao mat Day la co sd de cac td chirc cung img dich vu thanh toan phat trien eac p h u a n g tien, dich vu thanh toan cho khach hang, m d rong thanh toan khong dimg tien mat M a n g ludi hoat dong ciia IBPS gom mot trung tam thanh toan quoc gia (NPSC) dat tai so nha 64 pho Nguyen Chi Thanh va mdt trung tam du phong dat tai Ba Vi, T P Ha Npi.

Cac trung tam hoat ddng 24/24 gid Co 5 trung tam xir Iy khu vuc (RPC) dat tai cac chi nhanh Ngan hang Nha :^c thanh pho Ha Noi, Hai Phdng, B , „ ^ ^ p u j Minh va Can T h o .

He thdng thanh toan 6 ;,,,., ^ hang d u g c thiet lap hoat di' . i-^^^u toan ddng thdi g6m ba tieu - ^

he thong thanh toan gia tt ,.,

Kinh doanh va Cor

V A N f>i HOM NAY vdi gia tri xir ly thanh toan tren 500 trieu

dong, Tieu he thong gia trj thap vdi gia tri thanh toan dudi 500 trieu dong khdng doi hdi cap thiet ve thdi gian, Tieu he thong xir ly tai khoan thanh toan (tieu he thong xii ly quyet toan v6n).

Thanh vien tham gia he th6ng thanh toan dien tu lien ngan hang la tat ca cac td chiic cung img dich vu thanh toan trong toan quoc va phai tuan thu cac dieu kien nhat dinh cua he thdng thanh toan nay

Theo bao cao tai cudc hpp bao cua Ngan hang Nha nudc ngay 7/1/2019, thi he th6ng thanh toan dien hi lien ngan hang da va dang van hanh vdi hieu qua tdt, dam bao an toan, thong sudt, thanh toan bii trir da hoan thien va dua vao van hanh ehinh thirc hi nam 2008

Cuoi thang 12/2018, he th6ng thanh toan dien tii lien ngan hang da xir ly 137 544 giao djch vdi gia tri 73 trieu ty dong, gap 13 lan, GDP tuang irng tang 25%sovdinam2017tang24%. S6 Iugng va gia tri giao dich binh quan he thong xir ly dat tren 544.000 giao dich/ngay vdi tren 289.000 ty dong/ngay.

Den cudi thang 9/2018, toan quoc da cai dat 18.173 may ATM, 296.000 may POS tang tuong img 4,5% va tang 13,5%

so ciing ky nam 2017.

Thanh toan the ndi dia dat 167 trieu giao dich, tang 21 % so cimg ky nam 2017, vdi gia tri giao dich dat 442.000 ty ddng.

Ve thanh toan dien tu qua internet, tinh den thang 9/2018, so luang giao djch tai chinh tren mang dat 178 trieu giao dich, vdi gia tri 11 trieu ty dong, tuong ling tang 33% va tang 18% so vdi ciing ky nam 2017. Giao dich qua kenh dien thoai di dpng la 122 trieu giao dich, vdi gia tri 1,1 tneu ty ddng, tang 29% ve sd luang giao dich va gia tri tang 128% so vdi Cling ky nam 2017.

e) Nhimg bien phdp chu yeu nhdm phong ngira, hgn che rui ro

Nhieu bien phap khac nhau dugc sir dung nham dam bao an toan trong thanh toan dien tu. Cd the chia thanh ba nhdm chinh

- Nhom biin phdp bdo ve. Cac bien phap bao ve duoc sir dung nham lam cho su xam nhap tir ben ngoai vao mpt trong nhirng cau phan cua he th6ng thanh toan dien tir bi ngan can trudc khi mot gian lan CO the thuc hien duac. Cac thiet bi dien tir duoc su dung trong cac phuong tien thanh toan dien tii trudc tien phai chong Iai su xam pham tir ben ngoai Doi vdi he thong the, viec xu ly hen quan den su an toan duac thiet ke phan ben trong cua the, chang han nhu cac the thong minh chira mpt mach vi xu ly co chiic nang nay. Cac thiet bl dam bao an toan cho ngudi ban cung c6 the la mpt the thong minh. Mot cau phan may tinh c6 chirc nang an toan duoc cai dat vao thiet bj ngoai vi xir ly thanh toan cua ngudi ban, ..

Mat ma la mot trong nhiing cau phan quan trpng nhat trong viec ngan chan gian lan trong tat ca he thdng tien dien tir hien hanh.

Cac he thong tien dien tii cd the dua ra nhieu tang bao ve bd sung nham ch6ng Iai cac hanh vi gian Ian, ngan ngira su co thiet bj,..

Cdc bien phdp phdt hien. Tai hau het cac he thong, ban than thiet bi luu lai thong tin day du hoac van tat ve nhiing giao dich da thuc hien Cac thdng tin duge thuc hien nay sau do c6 the dpc dugc tir mot he th6ng trung tam hoac nhtrng giao dich cd nghi ngd de ed the kiem tra bat thudng .

Cdc bien phdp kiem che. Cac danh sach n6ng ghi Iai sd sen eua cac thiet bi c6 nghi ngd do nha van hanh he thdng cung

Tap chi j ] 5 Kmh doonh vd Cong nghe

36 04/2019 !

V A N e i HOM NAY

cap va no cung c6 the duac cung cap cho nguoi ban de ngan chan cac khoan chi tra tir cac thiet bi co nghi ngo.

- Nhom bien phdp qudn ly nii ro doi vol ngum tham gia thanh toan Cac khach hang tham gia thanh toan dien tu phai ap dung cac bien phap tu bao ve, nhu dam bao an toan the, may tinh ca nhan co luu thiet bl dien tu, cac chia khoa mat ma, ma

,1 sol so nhan dang de truy cap.

ma ho luu giu,. .

- Nhom bien phdp k .;. '"' " ' d6i voi nha phat hanh tien ':" ^f'rt"

nha phat hanh thigt lap moi ^o' che kiem soat noi bo du manh de ngan chan sir gian lan noi bo, thilt kg cac bien phap va thu tuc dam bao an toan nghiem ngat, ngan chan su lita dao, dam bao an toan.-- Tai lieu tham khao

1. Chinh phu. Nghi dinh so 101/2012/ND-CP ngdy 22 112012 vi thanh todn khong diing tten mat. Ha Noi, 2012.

2 Tap chi Ngan hang so 22, Ha Noi, 2018.

3 Ngan hang Nha nuoc Viet Nam. Bdo cdo kit qua thanh todn dien tungdn hdng tgi cuoc hgp ngdy 7/1.'2019 Ha Noi, 2017.

4. D8 tai khoa hoc cip nganh Ma s6 KNH-2001-15, Ngay n h | n bai: 20/7/2019