Nghien ciiu bao dA
Phan tich chat lirong tin dung
tai cac ngan hang thirong mai tfen Oja ban tinh Binh D|nli ThOc trang va giai phap hoan thien
S Th.s l i THj Thanh Mif*
K^'t qui khao sat cac ngSm hang thtidng mai (NHTM) trin dia ban tmh Binh Dinh cho IhSy cdng tac phSn tick chS't Iitcfng tin dang vSn chifa dircfc chti trgng. DiSu nay ditclc biiu hiSn thdng qua cac ndi dung nhiT: td ch&c cdng ^c phSn tich scf sai, stJt dung phircfng phap pbSn tich kha ddn gian vandidung phSn tich chtta toan diSn, diy du. Bai vi&'t sau diy se dS cSp
chi tiii din tfiut trang phSn tich chdt lixdng tin dtmg tai cac NHTM trin dia ban tmh Binh Dinh va dita ra mdt sd'giai phap nham hoan thi^ cdng tac phSn tich tai cac ngSn hang nay.
Thuc trang phan tich chat lUUng tin dung
Hien tai, cdc NHTM ttfln dia bdn tinh diu cd tiln hdnh cflng tde phdn tfch ehdt lupng tin dung dinh ky. Tuy nhien, cdc ngan hang ndy vdn chua ed bd phdn nhdn su ehuyfln traeh, ma phdn Idn la kiflm nhiflm, do dd thilu tinh chuyfln nghiflp va khoa hoc. Hdu nhu ede NHTM khflng ed quy trinh phdn tfch cu thi ma cht mang tinh chdt bdc phdt. Vi vdy, mfle dfl anh hudng ciia thong tin phan tfch din quyet dinh ciia nhd quan ly chi mang tfnh chdt tham khao. Cdc thflng tin vl phdn tich chdt lupng tin dung khflng dupe eflng bd cflng khai vd chi dupc phep cung cap cho Hfli sd cua ngdn hang. Hiflu qua cua viee phan tfch va eung edp thflng tin ehua eao vi vay vdn chua giiip ich nhilu eho nha quan ly.
a c NHTM tren dia bdn tinh ehit yiu su dung phuong phdp so
sanh khi phdn tfch chdt lupng tm dung. Ddy la phucmg phap don gian, dfl sfl dung vd cung cho phep ngucd dpc danh gia dupc chdt lupng tin dung. Mflt sd NHTM mdi chi vdn dung phuong phdp so sdnh tuong ddi, sd liflu so sanh chl gidi tian 6 hai nam hln kl, ede chi tiflu dupc tuih todn vd sau dd tiln hanh so sanh vdi nam lien trudc hoae k l hoach dl ra dl xem xet tinh hinh bien dflng. Do vdy, da khdng phan anh dupc xu hudng vd nhip diflu tang trucmg cua cac chi tieu phdn tich ttong mflt khoang thcd gian nhdt dinh. Do phucmg phap phdn tt'ch chua da dang nen kit qua phdn tfch chi Id nhifng thflng tin don gian, chua xae dinh dupc nguyfln nhdn vd nhan td lac dpng din chl tiflu phan tfch, cung nhu mflc dd anh hucmg cac nhdn td. Chinh vi vdy, da gdy anh hudng ttong viflc xac dinh nguyfln nhdn chii yflu va do dd anh hudng din
cdng tdc ra quyet dinh vd cdc kl hoaeh cua nha quan ly.
Khi danh gia chdt lupng tin dung, eac nha quan tri cua ngan hang khflng chi quan tam din viec ddnh gid su tang trudng vl quy mfl, su biln ddng ve co edu tin dung, hieu qua tin dting md ciin quan tdm den mflc dfl an toan tin dung. Tuy vdy, khi tifln hanh phin tieh, cdc nhdn vifln phan tfch khdng tdch rieng ti3mg nfli dung rieng biet ma tdt ca dupc Ilng ghep ehung trong bdo cdo ting kit tin diing hang ky (tudn, thang, quy, ndm). Mflt sd ehi tiflu thucmg dupc eac NHTM tren dia ban sir dung khi ddnh gid boat dflng tin dung nhu: Du np tin dung, doanh sd cho vay, doanh sd thu np, ty le led nhudn tfl hoat dflng cho vay, hiflu sudt sfl dung vdn tin dung, np xdu, np qua han, du phdng riii ro tm dung.
Viflc ede ngdn hdng khflng chi tilt theo timg nfli dung phdn tich cu the md phdn tfch chung cho tdt ca cae chi tiflu, do dd khiln cho ngucd dpc rdt khd dl theo doi. Mat khde, cdc ehi tiflu dung dl phan tich, ddnh gia chdt lupng tin dung ma ede ngdn hang su dung cdn rdt ft, ehi bao gdm cdc ehi tiflu dinh lupng thi hifln kit qua eua hoat dflng tin dung (tdng trudng, hieu
* Dai hoc Quy Nhdn
St^t cA/.Jie'todn 't^- .Jii^ /can io't/mnt
Nsliign ciifu trao doi
qua vd an toan tin dung) ma ehua xem xet din ede chi tidu dinh tinh nhdm phan anh ndng luc quan \f tin dung, mac diJ cdc nha quan ly diu cho rdng ndi dung nay cung ra't quan ttpng khi xem xet, danh gid ehdt lupng tfn diing. Sd lupng cdc ngdn hang sfl dung cdc chi tidu dl ddnh gia ddy dii cfln it, chu yiu Id roi vdo cac NHTM Nhd nude, hodc mdt vai NHTM cd phdn ldn.
TH nhihig mdt tSn tgi trong cdng tdc phdn tich chdt luang tin diing tgi cdc NHTM trin dia bdn tinh Binh Dinh, co the rdt ra mdt sd nguyen nhdn sau:
Thd nhdt: Do dde thu la chi nhdnh edp 1 nen viee phdn tfch tai cdc NHTM chi dflng b mflc cung cdp thdng tin eho Gidm ddc chi nhdnh ehfl ehua hfl trp ttong viflc dua ra eae quylt dinh quan 1^.
Cflng viflc phdn tich ehi dupc ihuc hifln khi cd yflu cdu, nfln khdng cd nhdn su chuyen ttdch, phdn ldn Id kiflm nhiflm thflm, do dd thieu tinh chuyen nghiep va khoa hpc. Ben canh dd dd ehfn ttong nang luc quan ly cua eac nhd qudn tri vdn cdn dang ttong qud ttinh hodn thifln, phdn Idn cdc nhd quan tri chua coi ttpng cdng tdc phdn tieh ttong ngdn hdng, xem eflng tde phdn tich Id nhiflm vii cua Hfli sd ngdn hang, cfln tai chi nhanh chi cd nhiflm vii bdo cdo sd liflu. Thflm vdo dd, NHNN ehua dua ra he thdng ehi tieu ddnh gid mang tfnh thdng nhdt, chua tfnh todn vd eflng bd dupc eac thflng sd' tai chfnh mang linh chudn muc (ngoai cdc chi tiflu mang tinh chdt khdng chl d l dam bao an (odn ttong boat dflng kinh doanh ngdn hang) dl hudng ddn cho cdc NHTM xac dinh vd cd co sd thuc hifln.
Thti hai: Vi khflng xem ttpng
cflng tdc phdn tfch trong ngdn hang nen viec tudn thu theo dung quy trinh phdn tfch, thue hien ddy dii ndi dung phdn tich khdng dupc difln ra tai cae ngdn hdng.
Cd chang Id ddi vdi cac NHTM Nhd nude thi ndi dung phdn tfch da dang hon so vdi cdc NHTM cd phdn.
Thd ba: Hdu hit ede nhdn vien tfn dung tai cdc NHTM tten dia bdn ehua dupc ttang bi kiln thfle vl phdn tich do dd viec phdn tich chl mdi dihig lai d dang liflt kfl, so sanh kJ ndy vdi ky trudc md ehua xem xet din viec phan tich cdc nhdn td anh hudng. Iham chi, mflt sd nhd phan tieh cdn ehua hilu rd f nghia cua cdc chi liflu, chua bilt lua chon thflng tin, ngudn sd liflu dl tfnh todn chi tiflu.
Thti tic. Do yflu cdu cung cd'p thflng tin tfl phfa NHNN, Hdi sd difln ra thudng xuyen, lien tiic, sd lupng bao cao phai lap hang thdng qua nhilu, da chilm phdn ldn thdi gian cua nhdn vifln ngan hdng.
Trong khi dd, nhiflm vu ehinh eiia cdc chi nhdnh Id lam sao phai dat dupe k l hoach dl ra. Chinh dilu ndy da ldm eho cdc ngdn hang nlu mudn thuc hien phdn tich bai ban thi cung khd md thtic hifln dupe.
Thd ndm: Hfl thdng van ban.
quy dinh ddnh cho Iinh virc ngdn hang thi thudng xuyen thay ddi uen luc. Them vdo do hifln nay cac ngdn hdng dang quan tam din vdh dl sdp nhdp theo quy dinh cfla Ngdn hdng Nhd nudc nfln eflng tac bdn giao chthig tfl, s l sach trudc vd sau khi sap nhdp da anh hudng rdt nhilu din viflc phan tieh trong ngan hdng.
Thti sdu: Mflt sfl' ngdn hdng vl CO sd vdt cha't, ky thudt ehua duoc trang bi ddy dii, do dd cdng tdc thu thdp, xfl ly sd liflu eon nhilu han chl nfln chdt lupng cflng tdc phdn tich trong ngdn hdng cdng bi ban chl.
Mot sd giSi phap
Viflc hodn thifln phdn tfch chdt lupng lin dung phai ttfln co sd cd kha nang ddnh gia dupe ehfnh xae vd toan difln hoat dflng tin dung ttong NHTM, dam bao ddp flng dupc nhu cdu sfl dung thflng tin cung nhu tuan thu cae quy djnh cua NHNN, Hfli ddng quan tri eua ngan hang, nhd quan ly cua cac chi nhanh ngdn hang. Vdi quan dilm nhu vdy, tde gia cho rdng cdn phai hoan thifln tfl cflng tde td ehfle phan tfch, phuong phap phdn tfch, chl tiflu phdn tfch.
Thd nhdt: Hodn thien td chdc phdn tick chdt luang tin dting Hinh 1: Quy flinh td chflc phdn tich chat lUtfng tin dung tai cdc NHTM trdn dja ban tinh Binh Djnh theo hudng hoan thien
BirtCl' Chuan bl phan tich -xaydLAig k^ hoach piian tfch
• Xic djnh c k nfii dung, du tieu phin fa'ch
• Thj thap v i xirly tai E£j phuc vu cho phSn Uch
BifAc2 Thuc hifin fAinlicli
• Phin tich ch^t luung b'n dung th6ng qua cicchitibi phan tich, xac djnh cac nhan tDanhhu6ngd£nchiitliMig
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K^t ttiuc phan tich - Heu k^t luan phin Ifch
• V i ^ bao cio phin tfch
• Cong bo thong fin phan tidi -Hoan thien ho SO phin
Ngudn: Dexudt ciia tdc gid
•Ja^t rJu 'Jie todn %' .'Jiiem. todn id't/idtm 1J/20JS
Nghien cihi trao ddi
Hodn thien t l chflc phan u'ch chat lupng tfn dung dupc thi hien thflng qua viflc nang eao ehdt lupng dpi ngu nhan su phdn tich. Bdi le hiflu qua cua td chflc phdn tich dupc quylt dinh bdi yiu td eon ngucd. Dl ndng cao chdt lupng ddi ngu nhdn su phdn tich trong cdc NHTM cdn Uiilt phai tiiUC hifln cac vdh di sau:
tuyin chpn nhan vifln ed kiln thfle vl phan tfch, t l ehfle ddo tao, cap nhat kiln thfle phan tieh de nang eao nghiflp vu. Nhdn vi6n bfl phdn phdn tfch phai true tilp tham gia vdo hoat ddng tin dung eua ngan hdng dl dam bao lufln ndm vflng dupe tinh hinh hoat dpng tfn dung cua ngdn hang.
Mac khdc vdi thuc trang hifln nay tai cdc NHTM trfln dia bdn tinh Binh Dinh, viflc phan tfch cdn mang tfnh chdt bde phdt, ehua ed quy trinh phdn tieh chudn.
Do dd, tdc gia dl xudt mflt quy ttinh phdn tich chdt lupng tin dung c h u ^ dp dung cho cae NHTM trfln dia bdn tinh Binh Dinh cdn cfl trfln quy trinh phdn tich chung nhu hlnh 1, ttang 27
Thit hai: Hodn thiin phuang phdp phdn tich chdt luang tin dung
Di thflng tin vl ehdt lupng tin dung cd thi dem lai gid tti hflu feh eho ngudi sfl dung, cdc chi tiflu phdn tfch phdi dupc xem xit, danh gia dudi nhilu gdc dfl, khia canh khdc nhau, phai ddnh gid dupc xu hudng, triln vpng cung nhu chl ra ede nhdn td tde dflng dl tfl dd nguiri su diing thflng tin dua ra nhflng quylt dinh phfl hpp. Hifln nay, tai ede NHTM trfln dia ban tinh Binh Dinh, viec phdn tfch chi mdi diJmg lai b phuong phdp so sdnh hit sflc gian dem. Cdc phucmg phdp phdn U'ch khdc chua dupe su dung dl ddnh gfa mflc dfl anh hudng cua ede nhdn td anh hirdng din ehdt lupng tin dung. E)o dd, ngodi viflc hodn thien phuong phap so sdnh, edn phai bd sung them cac phuong phap khac nhir phucmg phdp thay thi Ufln hoan, phuong phdp Dupont, phuong phdp hdi quy,...
Thd ba: Hodn thiin he thdng chi tieu phdn tich chdt luang tin dimg
Cdn efl vdo kit qua khao sdt thuc trang phdn tieh chdt lupng tm dting tai ede NHTM tien dia bdn tinh Binh Dinh hifln nay, can cfl vao nhu edu sfl diing thflng tin tfl (Aia NHNN, Hfli sd chinh, nlia quan ly cua cdc chi nhdnh NHTM, tac gia cho ring khi phdn ti'ch ehdt iupng tin dung, eac nhd phan tfch nfln chi tilt riing nfli dung ddnh gid, bao gdm: tdng trudng tfn dung, hiflu qua tin dung, an todn tin dung va nang lue quan ly tin dung cua ngan hdng.
S i i g 1t: Di 9 H i K t A s a i ttti pMn tich cMk M ^ ttn dhngiDBtte^iHsWcicNHniMnafabtatiniiBlnli
O i i t i e u phan tfch Tang t m d n g tfn dung 1. T5c aa tang trudng dir no Ifn dung 2. S6 khacti hang phat smh du no 3. So ho so phat sinh Hieu qud tfn dung 4.T9iesinhtdit(rb'ndijng 5. Vong quay vfin t'n dung 6. H& sfi thu no An toan tin dung 7. He sfi nil ID tfn dung 8. T$ te du np c6 tai sSn d^m bao 9. H6 sfi an toan vfin tfii thi^u (CAR) I C T J i e m a l v f i n
11. T9 le du phfing tiii n3 tfn dung
(^MMini^
Nang lilb q u i n lir f t <M>S 12. Quy trinh Ifn dung 13. Xfip hang tfn dung 14. Cac san pham tin dung 15 Chfnh sich cham s6c khaciihang 16. Ofii ngC can bfi tfn dung
i Ngoai cac chi tiflu phdn tich md cdc NHTM tren dia ban hifln dang sfl dting, tae gia dl xudiE b l sung them mflt sd chl tiflu phan tich dupe thi hifin qua bang 1.
Hodn thifln phdn tfch chdt lupng tin dung tai cdc NHTM ttfln dia bdn tinh Binh Dinh theo hudng cung cdp thflng tin hflu ich va minh bach cho Ngdn hdng Nha nudc, Hdi sd chinh, nha quan 1^ tai chi nhdnh \i viec lam hit sflc cdn thilt vd cdp bdch trong thdi dilm hien nay khi md ehdt lupng tin dung tai cac ngdn hiing dang Id vdh dl quan tdm hang ddu ttong nin kinh tl.
Bfln eanh dd, hodn thien phdn tich chdt lupng tin dung cung nhdm gdp them cho cdc nhd quan 1^ cflng cu hiiu ich ttong quan tri ngdn hang, giup ngdn bang boat dflng ed hiflu qua vd phdt triln bin vflng. l^y nhifln, eac giai phdp dua ra cd thtic su phdt huy dupc tac dung hay khflng thi cdn phdi cd ede dilu kifln til phfa Ngdn hdng Nhd nudc, Hfli s6 chfnh cua cic NHTM vd ehinh ban tiidn cua cdc ngdn hdng trfin dia ban tinh Binh Dinh.D
Tdi lieu tham khdo
I. Bdo cdo tdng kei tin dung cua cdc NHTM trin dia lidn tinh Binh Oinh (2010 2014).
I. Nguyin Vdn Cdng (2009). Gido trinh phdn tich Idiih doanh. NXB Dgi hoc Kinh teQudc ddn.
3. Nguyin Van Tien (2015). Todn tdp qudn tri ngdn hdng thucmg mgi, NXB Lao ddng. Hd Ndi.
E i -ra/, c/u .Jie'tod*. ¥ .yiiim todn io t/tdi^ J//2aJS
