TAI CHINH DOANH NGHIEP
NHAN BIET RUI RO TJN DUNG - KHAU QUAN TRONG NHAT TRONG QUAN TRI TJN DUNG CUA NGAN HANG THUQNG MAI
Ths. Nguyin Van Lp-i*
Quan tri tin dung i^ qu^ thnli xay dt^g vd th\K Vii cdc ci\ien luiyc, chinh sdch quin tii vd kinh doanh tin dung cija ngin hdng thwmig m?i nham toi da hda Ityi nhu$n trong ph^mvimiFC riii ro c6 the chap nh^n.
KMu dau tien trong quin tri tin dung d6 Id nh$n biit riii ro tin di/ng, trin ca sii nh$n biet rui ra cdc nhd quin tri se tiep ti/c thirc hi^n cic k h i u tiep theo, day ii m^t trong cic npi dung quan (rpng nhit trong cong tic quan trj tin dung.
. TO kh6a: nli ro tin dung, quin til tin dung, nhin biit rCii ro tin dung.
Credil management Is Ihe process of building and Implementing the credit management and business strategies and policies of commercial banks to maximize profits within an acceptable nsk level. The first stage in credit management IS to lecognlze credit risks, on the basis of recognizing the risk that managers will continue to perfonn the next steps, this is one of ffie most important contents in the credit management
• Keywords; credit risk, credit management, credit risk Identification
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Ngiy nh$n bii: 12/4/2019 Ngay chuyen phin bi(n: 15/4/2019 Ngiy nban phin bi$n: 22/4/2019 Ngay chip nhin ding: 25/4/2019
Riii ro tin dung la kha nang xay ra tSn that, thiet hai v8 Icinh te ma ngan hang thirong mai phai ganh chiu do Idiach hang vay von khong thuc hien nghTa vu hoan tra ng g6c va lai hoac hoan tra khong dung han.
Co nhieu each phan loai va tiSp can RRTD khac nhau, neu can cir vao giai doan phat sinh nii ro, chia lam ba nhom: (I) Rui ro triroc khi cho vay: Riii ro xay ra khi ngan hang phan tich, danh gia sai vS khach hang dSn den cho vay cac khach hang khong dii di6u kien dam bao kha nang tra ng trong tuong lai. (2) Riii ro trong khi cho vay: Riii ro nay xay ra trong quy trinh cap tin dung. Cac nguyen nhan din ddn riii ro nay bao g6m: (i) viec
giai ngan khong dung tien do; (ii) khong cap nhat thong tin khach hang thucmg xuyen va (iii) khong dir bao dugc rui ro tiem nang. Khach hang co tinh khong tra ng vay hoac cung c4p thong tin khong trung thuc v6 kha nang tra ng. (3) Riii ro sau khi cho vay: Riii ro nay xay ra khi ma can bg tin dung khong n jm dugc tinh hinh sir dung v6n vay, kha nang tai chinh tucmg lai ciia khach hang.
Be nhan biSt RRTD, co th6 can cir vao cac chi tieu true tiep nhu: Ng qua han, ng xSu, dir phong RRTD. Ben canh do, cac chi tieu gian ti6p cung rk quan trong cho biet dau hieu nhan biat riii ro d6i vol ngan hang nhu: Quy rao tin dung, mirc do ting truong quy mo tin dung, co cau tin dung...
Quan trj tin dung la qua trinh xay dung va thirc thi cac chien Iugc, chlnh sach quan tri va kinh doanh tin dung nhSm t6i da hoa Igi nhuan trong pham vi mirc rui ro co thS chip nhan. Hi?u qua qujn tri tin dung la mgt bp phan quan trgng trong each tiep can riii ro t6ng thS va dugc coi la dong vai tro c6t loi ciia su thanh cong ciia ngan hang trong dai han. Quan tri tin dung la qua trinh cac ngan hang ti6n hanh hoach dinh, to chirc tnen khai thuc hien va giara sat kiem tra toan bo hoat dong cip tin dung, nhSm t6i da hoa lgi nhuan cua ngan hang vdi mire rui ro co the chap nhan.
Ngi dung quan tri tin dung bao gom: Xay dung chien luoc quan tri; xay dung mo hinh quan tri;
t6 chirc thuc hien quan tri: (1) Nhan dien RRTD, (2) Phan tich, danh gia, do luong RRTD, (3) Xu ly RRTD, (4) KiSm soat RRTD.
'Ngan hang TMCP VietinBank
Tgp chi nghien cCtu Tai chinh Me toan
TAI CHINH DOANH NGHIEP
Khau dau tien trong QTTD dd la nhan biet rui ro tin dung, tran ea sd nhan biet riii ro cac nha quan tri se tiep tuc thuc hien cac khau tiap theo, day la mot trong cac ndi dung quan trgng nhat trong cdng tac QTTD. De nhan biet riii ro can xem xet din cac dau hieu ciia RRTD, tren ea sd dd de phan tich riii ro, danh gia va nhan biat ro ban chat ciia RRTD, eae nhan td anh hudng va muc do tac dong cae nhan td dd den RRTD cua ngan hang.
Dau hieu ciia RRTD co thi den tir phia khach hang hay tir chinh noi bo ngan hang.
Nhdm ddu hieu pbdi sinh tir phia khdch hdng
Nhom ddu hieu lien quan den moi guan he vai ngdn hdng
Xu hudng ciia cae tai khoan eiia khach hang tai ngan hang: Dao dgng ciia cac lai khoan ma dac biel la giam sut sd du tai khoan tien gui, khd khan trong thanh loan lucmg, thudng xuyen yau cau hd trg ngudn vdn lim ddng tir nhieu ngudn khac nhau, gia tang cac khoan ng thuang mai hoac khdng cd kha nang thanh toan ng khi dan ban.
Cac boat ddng cho vay: Muc do cho vay thudng xuyen gia tang, tri hoan boae gay khd khan ddi vdi ngan hang trong qua trinh kiem tra theo dinh ky hoac dot nggt tinh hinh sir dung vdn vay, tinh hinh boat ddng san xuat kinh doanh ciia khach hang, thudng xuyan yau cau ngan hang eho dao ban.
Phuong thii'c tai chinh: Sir dung nhilu cac khoan tai trg ngan han cho cac hoat ddng dai han, chap nhan sir dung cac ngudn tai trg dat nhat, giam cac khoan phai tra, tang cac khoan phai thu, cac he sd thanh toan phat trien tbeo chieu hudng xau.
Nhom ddu hieu lien quan den phuang phdp gudn tri cita khdch hdng
Riii ro xay ra khi khach hang cd sir thay ddi thudng xuyan co cau ciia he thdng quan trj hoae ban dieu hanh, he thdng quan trj va ban diau hanh ludn bdt dong ve mue dich, quan tri dieu hanh ddc doan, hoac ngugc lai qua phan tan, viec lap kl hoach khdng day dii, quan trj cd tinh gia dinh, ed tranh ehSp trong qua trinh quan tri.
Nhdm cdc ddu hieu lien quan den xu ly thong tin ve Idi chinh, ke todn cua khdch hdng
_ Nlu khaeh hang cd su chu§n bi khdjig day du s6 lieu tai chinh hoac s6 lieu cham tre, tri hoan nop cae bao cao tai chinh hoac nhihig ket luan ve phan tich tai ehinh cho thay su gia tang khdng can ddi ve ty le ng thudng xuyen, kha nang tien mat giam, tang doanh sd ban nhung lai giam hoac khdng cd, dieu nay cho thay khach hang dang cd dau hieu riii ro.
Nhom cdc diiu hieu thuoc cdc vdn de ky thudt vd thuang mgi
Cac dau hieu thude ve van de ky thuat va thuang mai the hien: khd khan trong phat trian san pham, thay ddi tren thi trudng: ty gia, iai suat, thay ddi thj hilu, cap nhat ky thuat mdi, mat nha cung irng hoac khach hang Idn, chinh sach thue, diau kien thanh lap va mdi trudng.
Nhom dau hieu phdt sinh tir phia ngdn hdng Nhom ddu hieu tir cdc cht tieu nhdn biet RRTD cua ngdn hdng
RRTD duge tha hien qua quy md tin dung, ea cau tin dung, ng qua han, ng xau va dur phdng rui ro, do do, khi cae yau td nay cd xu hudng thien leeh nhu: quy mo tin dung tang qua nhanh vugt qua kha nang quan trj cua ngan hang, hay la ca cau tin dung tap trung qua muc vao mot nganh, mot ITnh vuc rui ro, hoac la cae chi tieu ng qua han, ng xau cd dau hieu vugt qua ngirdng cho phep, du phdng riii ro dugc sir dung hit, ngan hang dung trudc nguy ca riii ro.
Nhom ddu hieu xudl phdt tic tnnh do cita nhdn vien tin dung vd ndng luc qudn tri cua ngudi gudn tri ngdn hdng
Nhdm dau hieu nay bao gdm: Danh gia va phan loai khdng chinh xac ve mirc do riii ro cua khach hang: cap tin dung dira tren cac cam kit khong chac ehan va thieu tinh bao dam, tdc do tang truang tin dung qua nhanh va vuot qua kha nang va nang luc kiam soat cung nhu ngudn vdn ngan hang, cho vay dua Iran nhtrng sir kien hk thuang co the xay ra, vi du nhu sat nhdp, thay ddi dia Vl phap ly ciia chi nhanh. "
Nhom dku hieu nay th6 hien qua chinh sach t.nd,ng qua c t a g nhie hoac qua L g i t "
4a> Tap chi nghien ciilu Tai chinh ice toan
Cso 05 (190)'2019)
TAI CHINH DOANH NGHIEP hd cho khach hanglgi dung, cho vay hd trg muc
dich dau CO (mua bat ddng san, kinh doanh chirng khoan), chinh sach cho vay uu dai, cho vay theo chi dinh, quy trinh tin dung khdng chat che.
Tren thue tl d Viet Nam, de nhan biet RRTD, cac NHTM da thilt lap cac Phong/Ban va cac bg phan lien quan da tiap nhan thdng tin, xir ly thdng tin nhSm sdm phat hien ra cae dau hieu cho thdy phat sinh RRTD. Ddu hieu RRTD cd thi phat sinh tir chinh ngan hang va cung cd the phat sinh tir khach hang trong qua trinh xet duyet cac khoan vay. Qo\ vdi cac dau hieu riii ro phat sinh tir ngan hang, bg phan quan tri riii ro ed trach nhiem thirdng xuyan ra soat, danh gia chii yau dua tren cac chinh sach ciia ngan hang (tang Irudng tin dung, ITnh vuc tin dung, dieu kien cho vay, ddi tirgng khach hang, dir phdng tin dung...), nang lire can bg tin dung hay nang luc quan tri diau hanh. Doi vdi nhdm dau hieu tir phia khaeh hang, ngan hang can nhan biet sdm RRTD ngay trong qua trinh cdp tin dung cho khach hang.
_ Qua trinh nhan bilt RRTD dugc md ta qua sa dd 1 va s a d d 2.
* Boi v&i cdc khodn tin dung thupc quyin phdn quyit cua Chi nhdnh
Giai dogn I: Tham djnb va xet duyet cdp tin dung
- Tiep nhan hd so KH;
- Lap bao cao de xuat tin dung;
- Lap bao cao tham dinh tin dung;
- Thdm dinh TSBD;
- Xet duyet.
Giai dogn 2: Hoan thien hd sa, ky hgp ddng cap tin dung va cae van kien tin dung cd lian quan.
- Hoan thien hd so, thii tuc theo phe duyet;
- Ky cac van kien tin dung;
Giai dogn 3: Giai ngan/phat hanh thu BL/
TTQT;
- Nhan va lap hd sa;
Svdd 1: Quy trinh nhan biet riii ro tin dung doi \&i c^c khodn lin dung thu^c quyen ph^n quyet ciia Chi nhdnli
CD/PCD chi nhdnh ThSmdinliTSBD
Hoan thifn h6 sa, Ihu tgc llieo phe dujli
• Hpp 3 ben de (hong nhdl cac dieu ki?n, dieu fchoin ciia hop dong ihco phe duyel |ne
• QHKH Mnu bao cho KH nOi dung phe duy?I, . QHKH bo sung li6 so Uieo yeu clu phS duy^I (n&n cfl), - HTQHKH soan HD. vSn bSn Irinh can bfl kiem soil (2 1)
- Nhap thdng tin vao he thdng, luu hd so.
Trong giai doan vira qua, theo quy trinh tren, VietinBank da thuc hien md hinh quan trj RRTD theo mo hinh phan tan, do vay tai ehi nhanh ddi vdi han muc tin dung thudc quyan phan quyat cd the thuc hien pha duyet tin dung.
Do vay, chat lugng tin dung hoan loan phu thude vao trach nhiem, trinh do, nang luc va su minh bach ciia can bg tin dung. Day chinh la mdt trong nhung yau kem cua md hinh nay va Hdi sd rat khd kilm soat RRTD t^i chi nhanh. Ngay ca ddi vdi cac khoan tin dung vugt quyln phan quyet ciia chi nhanh ma trinh
Tap chi nghien cflu Tai chinh lie toan
TAI CHINH DOANH NGHIEP
lan Hdi sd thi thdng tin cung khdng day dii va minh bach.
* Boi v&i cdc khodn tin dung thupc quyin phdn quyet cua Hpi sd/Trung tam phe duyet khu vuc
Trong trudng hgp cac khoan tin dung khdng thudc quyen phan quyat eiia Chi nhanh thi quy trinh nhan bill RRTD theo So dd 2:
Sff do 2: Quy trinh nli^n biet riii ro tin d\ing doi vol cac khoan tin thuge quyen phan quyet ciia Khu virc/H^i s<i
dyng
h6 so KH (1 1)
;
3So cao danh g i S K H ( l 2 )
C a p c 6 t h i m q u y e n
Kiem soil (13).(I.S) W
I Hoin thi|n h6 scr, Ihu li^c Ihca ph£ duy^t
;- Hgp 3 ben dl thang nhit cac dieu ki?n. dilu khoin ciia hpp dong theo phe duyet (ngi 'r QHKH Ili6ng bio cho Kh nOi dung phe duyeU
j- QHKH bo sunj! h6 so theo ylu ciu phe duyet (nlu Co), i- HTQHKH £03n HD, vin bin trinh cin h!) kilm soil p 1)
- Xet duyet
Giai dogn 2: Hoan thien hd so, ky hgp ddng va cac van kien tin dung lien quan
- Hoan thien ho sa, thii tuc theo phe duyet;
- Ky cac van kien tin dung.
Giai dogn 3: Giai ngan/phat hanh thu BL/TTQT
- Nhan va lap hd so.
Nhap thdng tin vao he thong, luu hd sa.
Ddi vdi cac khoan tin dung vugt quyln phan quyet cua chi nhanh, khau tham djnh va xet duyet se dua len Hgi sd/Khu vuc. Tuy nhien, toan bg giai doan tiep nhan hd sa vay, tham djnh ban dau, lap bao cao thSm dinh... do can bg chi nhanh thuc hien. Neu khdng tach biet dugc cac chu-c nang v l quan he khach hang, ho trg quan he khach hang, thSm dinh hd sa, danh gia rui ro se dan den hd sa trinh thdm dinh khdng dam bao thdng tin khach quan.
dwgcM VielmBanli
Giai dogn 1: Tham dinh va xet duyet cap tin dung
- Tiap nhan hd sa KH;
- Lap bao eao da xuat tin dung;
- Kiam soat;
- Lap bao cao tham dinh tin dung.
Thi li^u tham khao:
^'"ii-^"^n Hang. Nguyin Van Lnr nnm r^-• • i.
Joel Bessis (2012). Qudn tri t
NXB Lao dgng - Xa hoi. Ha Nqi 3 Irong ngdn hang.
5(y> Tap chi nghien cflu Tai chinh ke toan
