PHAN LOAI Nd &
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TRiCH LAP Dl/ PHON
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D E X Q L Y RUI R O T I N DUNG
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NGAN H A N G THUdNG MAI
PGS. TS. IRAN HUY HOANG
& NGUYEN TH!
P H U O N G H U Y E N^ ^ ^ ^ h i n lai n a m 2008, chUa cd n a m nao K j ^ H t r e n the gidi lai cd nhieu sU bien M H H d d n g nhu vay. Ndi len t r e n h e t la cupc khiing hoang t a i chinh toi te "hang tram n a m mdi cd mpt Ian" ma nguyen n h a n sau xa bdt nguon tU khiing hoang tin dung va nha da't do cho vay dUdi chuan (sub-prime mortgage) de dai tai My. Riii ro tin dung hau nhu khdng the kiem soat dUpc. Hang loat cac ngan hang tam cd t r e n the gidi vdi nhUng ten tud'i nhU Northern Rock, Lehman Brothers, Washington Mutual, Bear Stearns bi pha san, cac t a p doan tai chinh khong lo roi vao con bi cUc, sU pha san ciia cac ngan hang van tiep tuc nhu cau chuyen chUa cd hdi ket. Chi trong nam 2008 da cd hon 20 ngan hang My bi giai the, ddng cufa. Bdng den khiing hoang tai chinh Ian rpng k h a p cac chau luc, tac ddng tieu cUc den mpi linh vUc. VN cung khdng phai la ngoai le. ChUa bao gid N g a n h a n g Nha nUdc (NHNN) VN phai suf dung h a n g loat cac cdng cu chinh sach tien te de cung vdi Chinh phii dieu h a n h nen kinh te vi md nhU vay. Hien tai vSn chua cd ngan hang VN nao pha san, nhUng 2008 la nam that sU khd khan ddi vdi nganh ngan hang VN, nam 2009 cung chUa cd dau hieu kha quan hon. Nhufng bien ddng cua kinh te tai chinh the gidi, nen kinh te trong nUdc va sU thay ddi vtin vut trong chinh sach tien te ciia Chinh phii lam nhiJng ngan h a n g thUong mai trong nUdc tudng chirng cd luc xoay khdng kip. Riii ro tin dung rat khd kiem soat, np can chu y va np xau tang dot
bien. Van de phan loai na, trich lap dU phdng de xii ly rui ro tin dung dUpc cac ngan hang quan tam nhieu hon. Hon nUa, nam 2008 cung la nam ma theo Quyet dinh 493/2005/QD-NHNN ngay 22/04/2005, cac ngan hang thUOng mai VN phai xay dung dUpc he thd'ng xep hang tin dung ndi bd de hd trp cho viec phan loai np, quan ly chat lUpng tin dung phu hpp vdi pham vi boat ddng, tinh hinh thUc te' ciia ngan hang. Chinh vi vay, cac ngan hang hien tai dang rat tich cUc hoan thien he thd'ng xep loai tin dung ndi bd cua minh nham phuc vu phan loai np, trich lap dU phdng rui ro tin dung hpp ly de dd'i ddu vdi nhUng dien bien phUc t a p cd the xay ra, quan ly chat lupng tin dung hieu qua, danh gia dung vi the va nang lUc tai chinh ciia minh.
Quay lai van de nghien cUu cua bai viet, xin n h a n manh rkng viec pha san cua cac ngan hang t r e n the gidi khdng phai d he thdng phan loai nd,
trich lap du phdng de xii ly nii ro tin dung ma hp ap dung. P h a n loai np, trich lap du phdng de xii ly nii ro tin dung la cdng viec dUpc thUc hien sau quyet dinh cho vay. Viec d l dai trong quyet dinh cho vay dudi chuan, nhU trUdng hpp ciia n g a n h a n g Northern Rock, cho vay nhieu gap 125% gia tri nha dat cua ngUdi vay dUa di cam cd, bat chap nhOng Idi canh bao ve sU khdng on dinh cua nen kinh te cung nhU cac dU bao ve gia bat ddng san tut dd'c, thi du cd sii dung trich lap du phdng dung tieu chuan cung khdng the n g a n ngi/a dUpc pha san. Khiing hoang nha dat xay ra da cho cac ngan hang bai hpc xUong mau trong quyet dinh cho vay.
Trong bd'i canh nay, tiep can p h a n loai np, trich lap du phdng riii ro tin dung theo thdng le qud'c te la dieu can thiet dd'i vdi cac ngan hang thUong mai VN hien nay, vi theo dd chat lUpng tin dung dupe quan ly tdt va chinh xac hpn.
1 . Thdng le qud'c te^
Gidi thieu ve phan loai np, trich lap dU phdng de xii ly riii ro tin dung trong boat ddng ciia cac ngan hang thUPng mai theo thdng le qud'c t e .
P h a n loai np la qua trinh cac ngan hang xem xet lai danh muc cac khoan np va phan chia chung t h a n h cac muc hoac cac mUc dp khac nhau dUa t r e n miic dp riii ro gap phai hoac cac dac diem lien quan khac ciia nhUng khoan np dd. Qua trinh lien tuc xem xet va phan loai np se giup cho ngan h a n g theo ddi dUpc chat lUpng ciia cac danh muc np va, trong trUdng hpp can thiet, cd nhUng h a n h ddng khac phuc kip thdi nhu trich lap dU phdng de ddi phd vdi tinh hinh xau di ciia cac khoan np trong danh muc.
Xet ve m a t ke toan, np dUpc coi la xau va nhufng du phdng can thiet can dUpc thiet lap, neu nhu ngan hang khdng thu lai dUpc toan bp so tien khi dao h a n - bao gom ca gdc va lai - theo nhUng dieu khoan hpp dong vay np da ky. Do dd, trich lap du phdng riii ro cac khoan vay la each ma cac ngan hang sii dung de n h a n biet mpt sU giam siit nao dd xay ra dd'i vdi gia tri thuc te cua khoan vay. Cac nha quan ly ngan h a n g phai d a n h gia dupe nhUng tdn tha't tin dung dd'i vdi cac khoan cho vay trong danh muc dUa t r e n cP sd nhUng thdng tin cd sSn - mpt qua trinh ddi hdi sU danh gia diing dan va thudng di ngUpc vdi muc tieu Ipi nhuan ciia ngan hang, vi trich lap du phdng nhieu thi Ipi n h u a n se giam di do trich lap dU phdng dUPc hach toan vao chi phi cOa ngan hang. Ca viec
p h a n loai np va trich lap dU phdng riii ro tin dung deu cho t h a y nhieu t h a c h thUc mang t i n h khai niem cung n h u thUc te, ddng thdi cac nUdc khac nhau Cling sii dung nhufng he thd'ng p h a n loai np khdng gidng nhau. Vi du, thuat nguf "dU phdng cu the" va "du phdng chung" dUpc de cap den d r a t nhieu van ban quy dinh chung ciia nhieu nUdc, tuy n h i e n dinh nghia ve hai t h u a t ngU dd lai khac nhau d tUng nUdc. Dieu nay gay khd d i cho viec giai thich nhUng chi so' tai chinh quan trpng, dac biet la khi so sanh hieu qua hoat ddng kinh doanh ciia cac ngan h a n g giUa cac nUdc vdi nhau.
P h a n loai np va trich lap dU phdng riii ro ludn la mpt tieu chuan de danh gia cac ngan hang. Hon nUa, he thd'ng luat phap qud'c gia cung anh hudng Idn den viec thUc thi nhUng dieu khoan trong hpp ddng vay np. Vi du, d nhUng nUdc cd he thd'ng phap luat m a n h thi cac khoan vay se bi xem la qua h a n ngay khi ben vay khdng cd kha nang tra np. Tuy nhien, d nhUng nUdc cd he thd'ng phap luat yeu, khoang thdi gian giufa viec chUa t h a n h toan np va viec sufa ddi phan loai np cd the lau hon.
Viec tiep can dd cung khac nhau trong viec c6 hay khdng xem xet den tai san cam cd the cha'p va neu cd thi nen xet den nhU the nao trong viec phan loai np va xac dinh trich lap dU phdng thich hpp. Khdng phai t a t ca cac he thd'ng luat phap deu ddng y mpt loai bieu ve tai san cam cd' the chap, va Cling khdng cd sU ddng thuan nao ve cac tieu chi dinh gia tai san cam cd the chap, gia du nhu cd the ban dUpc cac tai san dd. T a t ca nhijfng dieu nay lam cho viec so s a n h cac quy dinh ve phan loai np va trich lap dU phdng rui ro giUa cac nUdc ludn gap khd khan.
Tat ca nhUng van de dUpc de cap den d tren ddi hdi phai cd mpt sU thd'ng n h a t ve cac tieu chuan phan loai np va trich lap dU phdng riii ro dupe cac ngan hang ddng loat ap dung. Tuy nhien, day ludn la mpt van de day thach thufc dd'i vdi cac CO quan giam sat quan ly ngan h a n g t r e n the gidi.
Cd the diem qua mpt so thdng le qud'c te dUpc ap dung cho phan loai np va trich lap dU phdng de xuf ly riii ro tin dung nhU sau:
Uy ban Basel (Basel Committee): la cP quan dupe t h a n h lap vao n a m 1974 bdi thd'ng dd'c ngan hang trung UPng ciia nhdm 10 nUdc (GlO). Uy ban nay xay dUng va cdng bd nhUng tieu chuan va nhUng hudng dan giam sat rpng rai, ddng thdi gidi
Phat trien kinh te - Thang TU nam 2009
thieu cac bao cao thUc tien tdt nha't trong ky vpng rang cac td chUc rieng le se ap dung thdng qua nhUng sap xep chi tiet phd hpp n h a t cho he thdng qud'c gia ciia chinh hp. Basel la tieu chua'n dUpc ap dung va thUa n h a n phd bien nha't hien nay. Theo Basel, mdi loai tai san se dupc gan cho mot trpng so rui ro. Theo Basel 1, trpng so rui ro cua tai san dupe chia t h a n h 4 mUc la 0%, 20%, 50% va 100%.
Theo Basel II, viec xep trpng so' bao nhieu tuy thupc mufc dp tin nhiem (xep h a n g tin dung) va np dupe chia t h a n h 5 nhdm cd trpng so' Ian lupt la 0%, 20%, 50%, 100% va 150%. Uy ban Basel ngay cang quan t a m hon den cac van de ke toan Idem toan, bang chdng la nhUng phan tich va binh luan cua hdi ddng nay ve cac van ban quan trpng do cac CP quan khac soan thao, va nhUng ddng gdp phat trien cda nd dd'i vdi cac van kien dang thuc thi. Dac biet quan trpng dd'i vdi van de phan loai np va trich lap dU phdng riii ro nay la bai viet vdi tUa de "Hien t r a n g ve cac each thUc cdng bd' va ke' toan khodn vay" (Sound Practices for Loan Ac- counting and Disclosure) xuat b a n t h a n g 7/1999.
Bai viet nay cung cap nhUng chi dan quan trpng trong ke toan cho np vay, ke toan cho riii ro tin dung va cdng bd. Bai viet dUpc soan thao di lien vdi IAS 39 "Cdc cdng cu tai chinh: n h a n thUc va giai phap". NhUng theo chu thich trong bai viet, khdng cd bat ky mpt ky thuat phan loai np chuan, hoac mpt quy trinh chuan nao trong viec danh gid nii ro tin dung. Hon nUa, mpt sd nhUng khai niem cdn khac nhau do viec dinh nghia giai thich khac nhau. Vi nhu, khai niem "bkng chCtng khach quan"
trong bai viet cd nghia la cac tieu chua'n cu tai thdi diem ma kiem soat vien (vi du d Tay Ban Nha) du dinh ap dung mpt each tiep can tien tien hPn.
Du cho cd xu hudng thd'ng nha't nhOng quy dinh ngan hang do cd sU xuat hien cua nghien cUu cua Uy ban Basel, thi viec xay dUng sU ddng thuan ve mpt he thd'ng phap ly thich hpp n h a t trong linh vUc nay la rat khd khan.
Hdi ddng Chuan mUc Ke toan Qud'c te (lASB - International Accounting Standards Board): la noi ban h a n h va thUdng xuyen nghien cUu cap n h a t s\ia doi, bd sung cac chuan mUc ke toan qud'c te.
c a c chuan mUc ke toan nay la he thdng cac nguyen tac hach toan ke toan, trinh bay bao cao tai chinh, cac quy dinh ve ke toan dUpc chap nhan rpng rai t r e n toan the gidi, la cP sd quan trpng phuc vu cho viec p h a n loai np va trich lap dU
phdng de xuf ly riii ro tin dung.
Trong cac chuan mUc ke toan qud'c te thi chuan mUc IAS 39 (Cac cdng cu tai'chinh) la mpt chua'n mUc het sdc quan trpng ddi vdi cac ngan hang.
Pham vi cua IAS 39 bao gdm gan 80% tdng tai san cd cua cac ngan hang va mpt phan quan trpng cac khoan muc ngodi bang can ddi. Hien tai thi IAS 39 dang la thdng le qud'c te dupc hudng den trong cac quy dinh ve phan loai np va trich lap dU phdng xii ly rui ro tin dung vi nd quy dinh mpt cdch cu the, chinh xac va thUc te hon ve mpt so chi tieu nhu so' lieu dU phdng rui ro tin dung phai trich lap, du phdng rui ro tin dung, ngudn vd'n chii sd hOfu...
Su khac biet trong cdch tiep can phan loai np va du phdng riii ro thudng gay khd k h a n trong viec so sanh nhUng yeu kem trong ngan hang va he thdng ngan hang gida cac the che phap luat, dieu nay tao nen ap lUc va lam cho cac nguyen tac ciia thi trUdng thUc thi kem hieu qua. Trong mpt sd trUdng hpp khdc, nhUng phuong phap phan loai np va trich lap dU phdng rui ro tdi cd the dan den nhUng bat an trong kha nang thanh toan. Mac du vay, nhUng sU khac biet nay khdng phai chi la hau qua cua viec hpp tac khdng day du ciia chinh quyen cac nUdc. Ddi khi, hp cung giai quyet dUpc nhUng nhu cau cu the nao dd cua cac he thdng tdi chinh d nhdng radc dp phat trien khac nhau. Do dd, viec thd'ng n h a t t h a n h cdng he thd'ng quy pham phap luat can phai nhan thUc dUpc nhdng dac diem mau thuan nay bang each xac dinh rd nhdng tieu chuan td'i thieu de phan loai np khdng nhdng can cd tren nhdng phUOng phdp quan ly rui ro ma cdn mang tinh khai quat de nhan rd dUpc nhdng khdc biet gida cac mdi trUdng kinh te va phap luat qud'c gia. Qua dd, chung ta cung nhan thuc dupe tam quan trpng cua viec tiep can phan loai np, trich lap dU phdng de xuf ly rui ro tin dung.
2. Ho^t dong cua cac ngan hang VN
Phan loai np, trich lap du phdng de xd ly nii ro tin dung trong boat ddng cua cac ngan hang thuong mai VN.
Quyet dinh 493/2005/QD- NHNN ngay 22/04/2005 quy dinh ve phan loai np, trich lap va sd dung du phdng de xd ly rui ro tin dung trong boat ddng ngan hang va Quyet dinh sd 18/2007/QD-NHNN ngay 25/04/2007 sda ddi, bd sung mpt sd dieu ve phan loai np, trich lap va sd
dung du phdng de xii ly rui ro tin dung trong hoat ddng ngan h a n g ban h a n h theo Quyet dinh 493, la nhdng van ban mdi nha't va trUc tiep lien quan den van de phan loai np, trich lap dU phdng rui ro tin dung, vd cung dUpc coi la kha bam sat va tiep can nhdng chuan mUc qud'c te d VN. Tuy nhien, he thd'ng ke toan ap dung dd'i vdi cac td chdc tin dung VN mdi chi tuan thu khoang 50%
chuan mUc ke toan qud'c te da a n h hudng dang ke den gia tri phai trich lap dU phdng rui ro.
Bang 1: Tinh hinh cac nhdm nd trong toan he thdng ngan hang VN den thang 12.2008 (tdng hop sd li$u theo CIC)
Hang muc
Tdng du np
Np nhdm 1 Np nhdm 2 Np nhdm 3 Np nhdm 4 Np nhdm 5
D U n d ( t y VND)
1.126.054 1.019.327 70.944 15.510,5 7.080 13.192,8
Ty 1? (%) 100,00
90,52 6,30 1,38 0,63 1,17
Se la binh thudng neu cac ngan hdng thUPng mai d VN thUc hien nghiem tuc theo Quyet dinh 493, nghia la tdi da den t h a n g 04/2008, cdc ngan h a n g phai xay dUng he thd'ng tin dung ndi bd n h a m hd trp cho viec phan loai np va quan ly chat lupng tin dung. The nhving t i n h den 31/12/2008, sd ngan hdng thUc sU hay dang rue rich phan loai theo he thd'ng xep hang tin dung ndi bd mdi dem dupe t r e n dau ngdn tay. He thd'ng xep hang tin dung ndi bd ndy se la can cd cho cac TCTD thUc h i e n p h a n loai np theo phuong p h a p dinh tinh (Dieu 7, Quyet dinh 493) vdi cac d a n h gia toan dien ve nang lUc tai chinh va kha nang tra np cua khach hang. Hien chi cd BIDV Id da hoan t a t p h a n loai np theo dinh tinh va mpt so' ngan hang khac dang trong giai doan hoan thien nhU Agrib- ank, Vietinbank, VIB Bank.., cdn lai hau het cac ngan h a n g thUong mai VN hien vSn dang phan loai no theo phvidng p h a p dinh Idong (Dieu 6, Quyet dinh 493). Su cham tre trong viec thUc hien p h a n loai np theo phUPng phap dinh tinh cung chinh la nguyen n h a n chinh lam cho phan loai np ciia cac ngan h a n g thUPng mai VN khac biet so vdi qud'c te va day cac ngan h a n g da thUc hien
p h a n loai np theo each mdi vao mot cupc choi thieu cdng bang.
Xet theo thdng le qud'c te mdi nha't ve chuan mUc ke toan, IAS 39 (International Accounting Standard 39). Tuy IAS 39 la chuan mUc ve ke toan, nhung nd chi phd'i van de trich lap du phdng theo p h a n loai np tai cac ngan hang.
Theo Dieu 8, Quyet dinh 493:
Theo cdng thUc tinh dU phdng:
R= max(0, (A-C)) x r Trong dd:
R: sd' tien dU phdng cu the phai trich A: gia tri khoan np
C: gia tri tai san dam bao r: ty le trich lap dU phdng cu the
Do he thd'ng ke' toan a p dung dd'i vdi cac td chUc tin dung VN mdi chi tuan thii khoang 50%
chuan mUc ke toan qud'c te nen ke't qua kiem toan theo chuan mUc ke todn VN (VAS) va chuan mUc ke toan qud'c te (IAS) cd sU khdc biet ve mpt sd' chi tieu nhu sd' lieu dU phdng rui ro tin dung phai trich lap, du phdng riii ro tin dung, ngudn vd'n chii sd hdu.. Su khdc biet nay xuat p h a t tU mpt so' ly do sau:
- Theo yeu cau cua chuan mUc ke toan qud'c te so' 39 (IAS 39), tat ca cac tai san tai chinh phai dupe ghi n h a n ban dau theo gia tri hpp ly (la gia tri ma mpt tdi san cd the dUpc trao ddi hoac mpt khoan np cd the dUpc t a t todn giUa cac ben cd day du hieu biet trong sU trao ddi ngang gia). Viec cac ngan h a n g thuong mai VN chUa thUc hien ghi n h a n tai san tai chinh theo IAS 39 da dSn den:
+ Sd' du phdng rui ro tin dung dUpc ghi n h a n theo VAS thudng nhd hon so du phdng rui ro tin dung theo IAS 39 do viec trich lap dU phdng rui ro tin dung theo VAS chUa sii dung phuong phap lai sua't thuc te de xac dinh ludng tien chiet khau trong viec ghi n h a n sU suy giam gia tri cua cac khoan cho vay va t a m Ung khach hang. IAS 39 yeu cau tinh dU phdng riii ro tin dung bang p h a n chenh lech gida gia tri ghi sd va gia tri hien tai ciia ddng tien udc t i n h thu hdi trong tuong lai chiet khau theo ty le lai sua't gdc, bao gdm gia tri cd the thu hoi cua tai s a n bao d a m Ineu co).
+ Gia tri trai phieu chinh phu dac biet cua cac ngan h a n g thuPng mai nha nUdc ghi n h a n theo VAS cao ban ghi n h a n theo IAS do VAS ghi n h a n
Phat trien kinh te - Thang TU nam 2009
theo menh gia bkng gia tri cap vdn cua Bd Tdi chinh, cdng them sd lai du thu d mufc 3,3%/nam theo phuong phap dudng thang, trong khi IAS ghi n h a n theo gia tri hpp ly. TU viec vdn chu sd hdu ghi n h a n theo VAS va IAS khac nhau dan den sU phan anh he so' an todn vd'n td'i thieu theo VAS va IAS cung khac nhau.
- c a c ngan hang thuong mai nha nUdc khdng trich lap du phdng rui ro tin dung dd'i vdi cdc khoan cho vay theo chi dinh, theo ke' hoach nha nUdc va cac khoan np khoanh, trong khi chUa cd van ban nao k h a n g dinh Chinh phu se chiu bu dap hoan toan rui ro cho cac khoan cho vay nay.
Viec nay da dan den sd dU phdng rui ro tin dung n&m 2005 theo VAS t h a p hon nhieu so vdi IAS.
- NhOfng thdng tin sSn cd cua mot so' ngan bang thuong mai VN khdng ddp dng day dii nhdng yeu cau ve trinh bay bao cao tai chinh theo chuan mUc bao cao tai chinh qud'c te nen khdng cung cap dupe day dii cac thdng tin can thiet cho ngUdi sd dung bao cao tai chinh theo chuan mUc qudc te.
3. Kien nghj
Mpt so' bien p h a p kien nghi de p h a n loai np, trich lap du phdng de xuf ly rui ro tin dung trong boat ddng cua cac ngan h a n g thUPng mai VN tien tdi dap dng day du cac thdng le qudc t e .
• Doi vdti c a c n g a n h a n g thi^ofAg mai:
Nghiem chinh thUc hien phan loai np, trich lap du phdng de xuf ly riii ro tin dung theo Quyet dinh 493 va Quyet dinh 18. N h a n h chdng hodn t h a n h he thdng xep hang tin dung ndi bp phuc vu cho cdng tac p h a n loai no theo Dieu 7, QD 493.
Cha'p hdnh nghiem tuc Quy che boat ddng thdng tin tin dung theo Quyet dinh 51/2007/QD- NHNN ngdy 06/10/2007 da cd hieu lUc thi h a n h td 01/07/2008, thuc hien bao cao day du, dung han cho Trung t a m Thdng tin Tin dung (CIC) cua Ngan hang Nha nUdc VN. Sd lieu do cdc td chdc tin dung bao cao la co sd de CIC tdng hpp, phan tich, d a n h gia. Day la kenh thdng tin r a t quan trpng phuc vu cho viec dieu hdnh chinh sach cung nhu hd trp thdng tin cho chinh cac td chUc tin dung. Tuy nhien, mpt sd td chUc tin dung van chUa trien khai, mpt sd khdc da trien khai nhUng chat lupng thdng tin bdo cao chUa dat yeu cau nhu khdng cap nhat, chUa day du, thieu bao cao, thieu cac chi tieu bao cao can thiet. Cac ngan hang nen chu y chap h a n h dam bao Ipi ich chung va phuc
vu tdt cho cdng tac phan loai np ddi vdi khach hang.
Xay dung va hoan thien md hinh quan tri rui ro hien dai theo dung chuan mUc va thdng le qudc te, trong dd xdc dinh rd vai trd trach nhiem cua tdng bp p h a n td Ban dieu h a n h cho den n h a n vien, nang cao n h a n thdc va quan ly rui ro trong hoat ddng ngdn hang, sd dung cac cdng cu tinh toan hien dai giup cho viec xac dinh, do lUdng va kiem sodt rui ro cd hieu qua, de hoat ddng ngan hdng p h a t trien an toan, hieu qua va ben vdng.
Nang cao tU ddng hda vd phat trien cdng nghe thdng tin de hd trp phan mem cho cac md hinh quan tri ndy, hd trp cho cdng tac quan ly nii ro cua ngan bdng dat hieu qua cao.
Nang cao nang lUc quan tri rui ro cua Ban dieu h a n h cung nhU cua can bd tin dung, cdn bd quan ly nii ro vd can bd kiem tra kiem sodt thdng qua cdng tac ddo tao va dao tao lai; tieu chuan hda cac chdc danh cdn bd de bao dam cdng viec dam dUPng phai phu hpp vdi ndng lUc va trinh dp. Cai tien che' dp tien luong, che dp khen thudng phu hpp vdi hieu qua, nang suat lam viec de khuyen khich ngUdi lao ddng pbdt huy het kha nang cua minh va ban che tieu cUc phat sinh, lam trai, lam sai de tu Ipi, dap Ung cho yeu cau phat trien ngan hang hien dai
• Doi vdfi N g a n h a n g N h a nu'd'c:
Hoan thien, bd sung, sda ddi cac quy dinh van ban phap luat cho phu hpp vdi thong le qudc t e .
Nen bd sung nhdng quy dinh rd rang hon trong trich lap du phdng rui ro theo chuan mUc ke todn qudc te.
Rdo riet thuc giuc vd dat ra mpt thdi b a n bat bupc cho cac ngan h a n g thuong mai phai hoan t h a n h he thdng xep h a n g tin dung ndi bp, cd nhdng che tai cho nhdng don vi ndo khdng thuc hien trd khi cd giai trinh hpp ly.
Hoan chinh he thdng cdng nghe thdng tin hien dai cung nhu quy dinh xU phat nghiem minh trong viec cung cap thdng tin ddu vdo cua cac NHTM n h a m phuc vu tdt cho yeu cau cung cap thdng tin trong toan he thdng ngan bdng. Dau tU, hd trp, phat trien CIC de CIC cd the trd t h a n h mpt kenh thdng tin cap nhat, minh bach, cd gid tri thdng tin cua Nhd nUdc. Quy dinh rd thdi gian cac td chdc tin dung phai truyen dd lieu vdo kho thdng tin dd lieu cua CIC. Nen cd phien ban tieng Anh cho nhdng thdng tin cua CIC.
Cai each ddng bd td chdc, phuong phap thanh tra t r e n co sd rui ro vd hoat ddng thanh tra giam sat ngan hang, trong dd xay dung, ban h a n h khung phap ly de Thanh tra ngan hang la mpt td chUc thdng n h a t cd du quyin ban va trach nhiem trong qua trinh thanh tra giam sat nhdm nang cao hieu lUc, hieu qua cdng tac danh gia boat ddng cac td chdc tin dung, dua ra nhdng canh bao rui ro chinh xac kip thdi, td dd yeu cdu cac TCTD cd nhdng bien phap phu hpp de ban che rui ro, bao dam an toan cho hoat ddng cua he thdng cac TCTD. Cu thd hda cac nguyen tdc ca ban cua Basel phu hpp vdi dieu kien cua qudc gia, trong dd xac dinh Id trinh budc di thich hpp trong viec thiet lap, xay dung cac dieu kien dap dng yeu cau cua t h a n b tra tren cP sd rui ro.
Quan tam dao tao dpi ngd thanh tra vien cd ndng luc, trinh dp dap dng yeu cau thanh tra gidm sat hoat ddng NHTM trong dieu kien hdi nhap.
Ngoai ra, NHNN can phdi hop vdi Bp Tdi chinh, yeu cau Bd Tai chinh phai khan trUPng ban hdnb cac chuan muc ke toan VN ve viec trinh bay, ghi n h a n va do lUdng cdng cu tai chinh phu hpp vdi chuan niUc ke toan qudc te IAS. Viec cac ngan h a n g phai thuc hien kiem toan theo cd 2 chuan mUc ke toan VN va ke toan qudc te khdng nhdng gay tdn kem ma cdn anh hudng khdng nhd den kha ndng hpi n h a p qudc te cua he thdng ngan h a n g VNH
TAI LIEU THAM KHAO TIENG VIET
1. Nguyin Vdn Giau (2008), Tong ke't hoat dong ngan hang Viet Nam nam 2008. Cong TTDT Chi'nh phu.
2. Vnexpress (2008), 2008- nam bi trang ctja kinh te the gidi.
3. Nguyen Hoai (2008), V'l sao cac ngin hang ne tranh phan loai no?, VN Economy
4. Ngan hang Nha nUdc VN, Ban tin thong tin tin dung CIC sd 07 (02/2009)
5. TH-VP {2007), Van de ap dung chuan mUc ke toan quae te doi vdi cac ngan hang thuong mai Viet Nam, Ngan hang Nha nude Viet Nam
6. I r a n Thi Bang Tarn (2007), Mot sd giai phap nang cao hieu qua quan tri rui ro tin dung theo chuan mUc va thong le ngan hang qudc te, Luan vdn thac sT kinh te, Dai hpcKinh te TP HCM.
7. Nguyen Thi Thu Ba (2006), Hdi thao " Cac chua'n muc ke toan qudc te va sU minh bach tai chinh", Cac chuyen de dao tao bdi dUdng d nude ngoai, Ngan hang Nha nUdc Viet Nam.
8. Khuc Quang Huy (2006), Basel II - SU thdng nhat qudc te ve do ludng va cac tieu chuan vdn, Ban dich, Nha xuat ban Van hda thdng tin
9 Ngan hang Nha nude (2005). Quy dinh ve phan loai no, trich lap va sii dung du phdng de xCf ly rui ro tin dung trong hoat ddng ngan hang cua to chUc tin dung, Quyet dinh 493/2005/QD-NHNN ngay 22/04/2005 cua Thdng doc NHNN ban hanh.
10.Ngan hang Nha nude (2007), Ndi dung sua ddi, bd sung mot sd dieu ve phan loai nd, trich lap va suf dung du phdng de xu ly rui ro tin dung trong hoat ddng ngan hang cua td chUc tin dung ban hanh theo Quyet dinh sd 493/2005/QD-NHNN ngay 22/04/2005 cua Thdng dd'c NHNN, Quyet dinh sd 18/2007/QD-NHNN ngdy 25/04/2007 cua NHNN.
TIENG ANH
1, Basel Committee on Banking Supervision (1999), Sound practices for Loan Accounting and Disclosure, pp.
42-43.
2. Alain Laurin Giovanni Majnoni (2003), Bank Loan Classification and Provisioning Practices in Selected De- veloped and Emerging Countries, The World Bank, Wash- ington, D C .
3 IAS 39 Financial Instruments: Recognition and t^eas- urement. http://vk?ww.iasplus.com/standard/ias39.htm
Phat trien kinh te - Thang TU nam 2009
