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1.1.1. Sự ra đời và phát triển tín dụng
1.1.1.1. Cơ sở ra đời của tín dụng
 ,:!5<698aufaF u?Q"!@6FsA?:=
<"?Fu?Q<!vFsH68U!@63k0…O=7wufa4F u?Q"

!C8aFsA?=<"?Fu?Q<!vFsSF ,:9Eufa•
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!@6!4="!qu?I,H?97aq7U4H9<n!8q
7aq7UBE!!q?I,Q,9w!?I,B58E,>8@
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PQUu;H60H98=?B"I;8rmF H68U!@63k
8oD?;C7:??aL!@6ufa4 !""!8=?9?!i?
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1.1.1.2. Nguyên nhân thúc đẩy sự phát triển của tín dụng
H9=BC9E4!E!96",7?GCF
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9L8aFu?QB9677ž96",!q<n!SC?G!q
<n!Sg6G0?;48G96",!q3UkQ,S
"!g6G="U6˜vD?75mvF9u3
",!q3Uk!690>Hq!8a9Pa=BCSL7a
U8o7Q8TFŸ!q"K7aq7!E!96",!p
!E:!qGL7U!6FœkH9BA96",4!E
:BE!<L!q?!i?P•F?GL7U4?;:<9!?BR
Fu?Q3Uks7ž,i!p=BC
B5G6?0-?EHSEFu?Q<7aD?EHS<k!H!vFs
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I;?!i?!9Fu?QB5!h8o?;HS7>!Fu?Q!p7!r
!q?!i?8i?,EHo0?!i?GH9HUK,;N8o
F˜7F!G8T4J HAI9E!9EFu?Q7sHa0
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G!E!96",4<K?I3!<?e8o8i?!qL4SI;
7?G !"8K!?!i?7sHaFu?Q!i,U8C?2
GH9ufa0?2G8E,>!9?!i?;<GCB"7uf
a4P6927GCB"7!@6!E!B964GCB"7!E:
:FE!!0#žB9CB"7!q7a7k!83!Q8T
B96CB"78o7sHaFu?Q•!E:CB"78ou:;
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!E!•!>!CB"70I;F ,EHo!@63ku?Q,Eg?
!i?CB"7?!i?8i?0
SSBC;!,EHoS!E!!@o676!E!
D?6"3kHQ,9,n0-?6"3k8K!7sHa=8G
KD?;75! LE!•!>!:!E!•!>!3k
,EHo7LHaHfB˜,v4,i<!E!96",8=?Fœ
kG3kBG<K;!<4?I,!E:;
!J4;!!q=?U6769!E!D?6"3
k0
9"!7sHa!E!D?6"3k4S>!3k;
!,EHo86L3kv7L43k:43
k!!E!<9LBE!0
1.1.2. Bản chất của tín dụng
3k2LH9=?,v>!Fu?QBE!6?4
sPQ!>,v>!93k!po"H6<F 6;7KL7U
1Z[1\]1^_` 11
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7aI49E6;7aFGGQ8T4UI;7U6!qoFœ
k8K!EHT!@69E9w!H !C,9w!EC,5D?6H69

8•0
3k<7aD?6"BCA6U!96;<U86;4
A6d!q7GD?6"5D?6I8aEHTG3k8K!Po?
"S>!="9w!9E0-?EHSI8a8q8K!o
"D?6!E!689LF6?
Thứ nhất<"!,:,G3kS>!!96;0¡6
89L;4G="9w!EHTI9E8K!!?;ogU!9
6;F6U86;0I;B!96;4EHTG3k8K!
!?;oF6U86;48:;<7a8w!8o7!vPBE!"!7?6
PE9E5U0
Thứ hai<"!FœkG3kH9D?EHSEFu?Q06?
BI8K!G3k4U86;8K!D?;=FœkEHT8q8o
97f7a7k!83!Q8T0?;U86;B5!qD?;=
FsA?=EHT8q47!hL7UFœkH97aU6Q8T0
Thứ ba<"!9H3k0:;<689LBCn!7ar
?i93k06?BG3k8f97a!?BRFu?Q
8oHs=SE="4SU86;9H<L!9U!96;0
I;F 9H!@63k<8w!H?a!=P!QI8a
!@63k4<Q?Q,:P",L7HN3k!E!,L7HNBC
BE!0
Tóm lại:3k<,v>!?;8aGD?6HdQ!@6
=BCTHU03SC7Fœk"?D?,v>!;
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FŸq,,iD?;C?!i?G86<Q8=!Q,C!9Fu?Q
8i?,EHo0
1.1.3. Chức năng của tín dụng
3kB5!h<!>!J!vP!@6:v7L
7!r<!>!J!@6i?C!E!8T!C!34<B97k!Fœ
kG<Q!p<9L8a!C7”Hd<K?I!69Qs

!E!:0SI;43k!q!E!!>!JF6?
1.1.3.1. Tập trung và phân phối lại vốn cho nền kinh tế
:;<!>!J!vP!@63k4U!>!J;7!E!
?2G="H9ufa8K!8=?Cgvšg6›F6všC?›
8oFœk™7,EHoBC0
I,H?,:,G<LG3k<6D?EHSGQ
H9F I8a!@6"G3k0
5D?69L8a3ksB:?I,H?S?2G
HžH9ufa8K!I,K,<L?2G<!qo8E,>!E!
?!i?G<!9=BC0
5D?69L8a3ksB:?,:,GS?2G8K!
,:P•8C7d?!i?!iG!@6!E!•!>!BC4ufa4!E:0
/:,GH !C,<F !?;o69G!@6!@oL7U
HžGF6!@oC?GL7U7B5,5D?6!E!•
!>!!3H?60
1Z[1\]1^_` 13
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/:,GEC,<F !?;o69GA6!E!!@og6G
L7UF6!@oC?GL7U5D?6!E!•!>!!3
H?60
I;5D?6!>!JI,H?,:,G<LG !
"j9?;˜!9HH9=BC43k!q?CH¢H"4q
B3!3!7wI,H?G48K!uj7<FK:;BCGA6!?c!i?
G="4L9l!9!@og6=4!@oC?=H9=
BCw,t6?48L8K!7k!83!!@67žP4U8q73k8f
H !C,6768=?CGn,!9="<?5<?58L"?D?
BC!694HESHLC?k!pg6=H9=BC
n!8–;"!FœkG!q"?D?0
1.1.3.2. Tiết kiệm tiền mặt trong nền kinh tế và chi phí lưu thôngtiền
tệ

U9L8a!@63k7q!qo,E?;!>!JC
B"7=7w!,3<?5!9ufa48=?;o"D?6!E!
7wF6?
19L8a3k4H!CqL98=?B"!9F H68U!@6!5
!k<?53kv,C?4BR,C?:4!E!<9LFO!4
!E!,v"69E"8L£3k4£69E4V!9
,O,6;C7aFG<K<=7w<?WBo!=8n!P™B7
<9LD?XH!8:;=Q;"6;YU8q<77P!E!!
,34<K=<?5 !C!q<D?6=48n!=4I
!?;o4P9D?=V0
9L8a!@63k48w!P"<3k:8f7sH6
7aBJ<vH9"!7sB969T!69E
1Z[1\]1^_` 14
3456789:;:9<3=>?@&A2
5D?6:!E!S>!!?;oB99w!PNHg!9
6?<K=<?5FŸ7m<L47wBE!B!5E!B5
N=7w,EHoS"!I,H?=9B9FŸ7!,3
!QHAP9D?=0
I;4!NF ,EHo7L7Ÿ!@63kS"G
69ED?6:;!7sHa4g6n!8–;D?EHSQ;4
g6L98=?B"!9=BCbufa,EHo0
U9L8a!@63k47!E!?2G86™7H9uf
a8K!?;8a8oFœk!9!E!?!i?!@6Fu?Q<?5
q6FŸ!qE!kJG!8a!?!?;oGH9,L79uf
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1.1.3.3. Phản ánh và kiểm soát các hoạt động của nền kinh tế
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Xác định thị trường và các thị trường mục êu
ĐỀ XUẤT TÍN DỤNG
THỦ TỤC HỒ SƠ VÀ GIẢI NGÂN
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1.1.4. Sơ đồ quy trình tín dụng căn bản : sơ đồ 1.1

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1.2.1. Rủi ro tín dụng là gì?
gu6u64AU!96;8f<?58rmAP987!˜!
!˜!!9B96;F 9HK6;4d!qD?;=8EBoH9D?E
HSv<KH!BBXBC!9B96;?;BB96;
8K!:SBJBo7F9E!@6U!96;7B8qFŸ
,EFABqBJ8GU!96;0
Z@H93k<B9<žS7G!q8K!L9H6B:
!Q,3k!qA7Q7E4"L9U6;GB5H8n
L4B5 !"8n—6k!67BCH9K,823kSPQ
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1.2.2. Nguyên nhân phát sinh rủi ro tín dụng
H9D?6"3k!q68GK676<:
U86;0BU86;Fœk=6;H97aU64
B56!ko4?:j9F !,G!@6A8=?B"!koQ
8T76d<75HUB9648:;<8GK>P6!q7w
H9D?6"3k0Z@H93ku?Q,Eg75HUB96
d<H@H99?;:BE!D?60Z@H9u?Q,EgU6;
:!96;d<H@H99?;:!@D?60
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1.2.2.1. Rủi ro tín dụng do khách quan

Thứ nhất H@H99PC8a!@675HUBC0 PC8a
D?E6B5 89E8K!!@6THU0=BC!@6"
67!r<"?a!D?E=?9Fu?Q5",o?@!5
",?5H24!CPC !,–7?;<"?476;6!54
!E!F,–7;GHQL;!7UCE!C4lPT
•vBTHUCPC8auQ?0 L"76;
H97aFGJ7i8:;8fw,B53BqBJSPTBG!C=L
L!<sH !C,8C9L8aB96!@6!E!96
",qH!@6!E!:q!?0?”F!pw,
BqBJS!E!kB"PE,EEg6D?64!,!pPT
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B5BO70#wF˜O,!pPTs<!@6EO,C0
"!JE,5O,<7!97aFG96",Fu?QO,H9
!,Fu?Q9!,3EHQ!69H9BB5?
k8K!F,–709H6uJi?!p<7a7w8K!I,
B–?9?!i?!69<8i?9?;4<"?!@6=?
=4F PC8a!@6EuJi?CsH !C,8C!
,3Fu?Q9EE8i?H6!@6F,–74!3SI;!E!
96",FŸ,9L8aC?EuJi?PC8aJ
7L<7s8CD?EHS?k9E4F,–7!9E
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"!8=?=BC!@6!3,@H98q!q1"
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H@H9!996",u?QB–?I,B–?!p<76JH@
H9!9:0
+L7,E!psHQ<8G!E!B96;!@6!E!:
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Thứ hai H@H9Q;C?!@6D?EHS 99E!34aI,
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A3k?Po?!9SS<I?s!60
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Thứ tư<9C?D?;9L!4,:P•8i?7a!E!K,<X8f
8CB@9g6=8i?H97aFG0=BCTHU
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Thứ năm<975HU,E,<X!6?I<K0BO7"?D?!@6
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<?I<D?68C9L8a3k:0?;4<?I
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87P969"G!6!qF !"!JP=!Q<K0J
< !!EPa6H64E7FE!68E,>8K!;?!i?4I7!37aFG
",kB96!5"76H6:!r!6j9
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JBo7F9E9PaTHU="E7FEH@H9!r;C?06
H6:!r9L8a7a!E!k8aj9Bo?uœ<Xk"!8f
,EF43!qBJJ!w,rg6H@H9,L70#5
S•!>!!@66H6:!r=?PQ!I,09I;7!q
AF6,L7!@6!E!1#B58K!6H61!PE94!q
P",E,J!wg8i?48o8CBI?D?w=8fu;H6H27
!6",01<9L!E!F6,L7=!96;4P9<f3ks7aFG

1#8CAH@H9HQ<4!q?;!v8jd6F 69!@6!
"G<ŸH6!qo8f8K!J!w6;g8i?C?Pa7E;6H6
,E"uœ<XF7v0
Thứ sáu"G5D?<X!r=?PQ!I,01"6;s
"67!6!q7a!v!C!5PG58i;8@=96",
:0H?:753k:WY!@618f
9L8a8fD?E7aI,8f8L8K!ABCD?P!8i?HQ
8EB3!<"H9"!!?!Q,5BT,U=SS9L8a
3k?;!6,<!vD?68T7>!3"796",
7a!E!8a!<I,"?D?45!?!Q,!r8v8"?4C?!I,
I4!6I8K!F žHK5g,36!E!:0q!p<
E!>!!9"G:H9"!7sHaBo7F9E3
k!9=BCH98=?B"C?7a"G5v
u>0C?!E!:!G˜!L;j93!47sHa3k
H98=?B"75HU5B5!:u>SFŸ6J?;
!vKuQ?!9"G:0
1Z[1\]1^_` 22
3456789:;:9<3=>?@&A2
1.2.2.2. Rủi ro do nguyên nhân chủ quan
Thứ nhấtH@H99!E!?;:g,36BE!
H98qD?6Hd<"!FœkGF67k!83!4B5!q
"!3H9"!HK6;06FGBE!B6;G:
8=?!q!E!,vEB96!ko4B0G<K!E!BE!
FœkGF67k!83!4!GX<g689:8o!C789LF
B5=?0?;Ak"!,EF<LCF>!w=4<
D?68C?;3!@6!E!!EPa4S!@6:<7s
uQ?8C!E!BE!BE!0
"!BE!C?BJD?<XB968C"!Fœ
k?2G6;C?"?D?:;s8C"!HK6;!9
:0.!E!BE!6;=:8o7sHaD?;75B

96486,i<I,H?G8i?9FI!Q!>3BE!
97LL8•7!?!E!D?<X48i?!9Pa7E;E7FE
B964!34BC9Ej98n!?–7 !0-?;75B96
,SH6D?E9F9?;D?<X<?;:8CF ,EF
!@6!E!,vEB968i;B7<ŸH6q,!5H
 !C0
9H6SS!3!@6BE!;C?BO74!qQ?"?
C?7PL!0-?;75F4?2GmPO4”<"KF9G
!q!69<8w!8o7!?!@6i?C!E!BE!!@61#L"
6709H64qD?j!O,8i;8@4!3uE!4H¢H!E!F•FE!BC
9E!68K!!E!BE!96",?:@7!h
H? !09I;4F•FE!BC9E7!E!BE!96",!?
!Q,!9:=?B!h763!QS>!v< !!Q0
1Z[1\]1^_` 23
3456789:;:9<3=>?@&A2
.!EPa:<I,!E!P,:3!!3!@6BE!96
", 6HFG<"?9!E!96",!?!Q,4UC?3
 !CuE! !0:;!p<?;:SF69:<?5
uj7w,iF87P9<!ž 6!?G!N8o7o?H@
H93k0
Thứ hai H@H99!E!?;:g,36:
 <v<C?HE!"7H9!5E!Bo7H6aPa!@6!E!
:0.o7H6aPa!q8o77Lv6H61s3U
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3F:?FE!@6UBo7H649"!Bo7H68K! !"
Uu?;!N!5"!B960H9U6H!
8:;4!5"!Bo7H6aPa!@6!E!:i?!h2LH
S>!0.o7H6aPa!i,8K!uj7"Gš˜›!@6!ž
uj3k0žuj!<698IG!<S"G;!,6
94"?D?S7HE!9!žujBm89AfHŸH@H9G

<?5<?52LUH !H!98U80
œk!E!!EPaC?8L98>!HS8a!?;75",k
L!E!:01"K!E!::<7F6<"!<!E!
B9!H!9BE!<8C”824F C?;C?BO7
H9",kFŸ8C"!•Q<7J"L!9:0
#aFGkEBC<H9U6g6D?6!q<D?68C<— !
18=?!qF C,6;!@67aFG!EPa:!NBE!
<72Fv6;46;:EFC!Q,4!i7!G<D?E!69F9
 !C8oHn=:0L98>!!@6!EPa<7aH9!E!;C?G
GD?6Hd8oD?;CQ8=L!CH@H93k0#a!EPaBO7
=J< !!qoP2t747a!EPa6q6=8L98>!
1Z[1\]1^_` 24
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7<Lm=7w",kSI5!N?;o7B8K!PGH3
H9!5E!3k0
"!C?E7FED?<XF6?B!96;!@6!E!Pa3k
!p,36<f8L9!E!:0E!:U!qqD?j
I,H?=?!5F>!!9"!–78TH!B!96;7<v<m
D?EHSBo7H64Bo7F9E82GF6?B!96;0.:!9
6;SB9!96;!i,8K!D?<X7a!E!!@8a8o87
P9FŸ8K!9H0j9¢K<7aH9AHE!"7D?6
HdQ!@6!EPa3kqH!@6:q!?0"!
j9¢9L8a!@6BE!6;™7?:@!E!8=?B98=H6
H9K,823kA6BE!:™7S7H6A
!vaB9677sHa!vaB960?;4H9U
6D?6!E!1#!6 !"G!5E!;0=?;7a,i9
;C?G:7<XL:;,=!9BE!!@6!EPa:47a
,i9"G5D?<X,k!kB96L!E!96
",D?E<L!I?4B5!?!Q,8K!BT,U48i;8@4!3uE!!E!
571#;?!i?0

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!6 !F "?D?0.96:<7a=8w!P"?;
8aG8o!96;6;q!E!BE!86;8o!96;49I;Q8=H@
H9H99L8a3k<B5oHEBm4!E!:!i,
K,E!!w!Ÿ6?™7L!CH@H90 K,E!;F9?
!i?D?<XH@H98G!N7aBE!BBE!;6;=
L=?:0H9D?HT!34BJHK!@67a
BE!<7a!9FG!ko4!qLG86!@6q0C?9F C?
H698•548C"!=?:!N!96;7aBE!
1Z[1\]1^_` 25

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