Đề án quản trị doanh nghiệp thương mại điện tử

TRƯỜNG ĐẠI HỌC KINH TẾ - ĐẠI HỌC ĐÀ NẴNG
KHOA THƯƠNG MẠI
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
QUẢN TRỊ DOANH NGHIỆP THƯƠNG MẠI
GVHD 
SVTH
Lớp 
 !"#$%&&
MỤC LỤC: 
#'()"*+,-''()
LỜI MỞ ĐẦU.
Phần I: Tổng quan về thanh toán điện tử/
1.Thanh toán điện tử/
0""#1'(")/
&2#345"%'/
67'8339""#1'(")
,:";<=7'83339*+%-'1'(")
&,:";<=7'831<'>?'
,:";<=7'831<'>?'#3
.-3@39""#1'(")A
.B'=C"D"8EFA
.&GH14%C""I"'A
/J9'"""#1'(")
/K9'='5L1@L#"M""#
/&J9'1<'>?'*N'"'5EO"%'""#",
/J9'1<'>?'3#3"P3Q33QR*+"'(""#1'(")
/.J9'E3#3-"1:'=C>R'R#R
,:";<E3>F""#1'(")39&
S'"4'TU,V&
&3>FL1'("-'TW=X'V

3>F"-'3YT2Z%WX'V
.3>F[\]^
/D"8EFT2WE'"3EV.
D'7.
2. Thanh toán trực tuyến.
&D"8EF.
&&,:";<M"Q3RP4'@39""#"_3"!@
&&`#"M'E3""#L=W"R!%W"
&&&`#"M""#"D"8EFa
&&M"Q3""#"IL6*7T=>Va
&&."#L]WR!
Phần II: TÌNH HÌNH THANH TOÁN ĐIỆN TỬ TẠI VIỆT NAM.A
1.Tóm tắt quá trinh phát triển TMĐT nói chung và TTĐT nói riêngA
B''1-&b&/A
&B''1-&b&&
2. Thực trạng về tình hình thanh toán điện tử hiện nay&a
&B''1-&b&&a
BG W&
#'()"*+,-''()
&c">""*N4#=D&a
&&c"E"&a
&M"Q3""#"IL6*7T=>V&
&&B''1-"d&Ae1@!.
3.Những nguyên nhân làm cho thanh toán điện tử chưa thực sự phát triển/
2+;f-"
&CR>"g'LW
("<R#R=8>4%C"a
Phần III:Một số giải pháp hoàn thiện thanh toán điện tử tại Việt Nama
1. Thời cơ và thách thức của Thanh toán điện tử (TTĐT).a
N'3+39a

&#3"Q339A
2. Một số đề xuất giải pháp cho Thanh toán điện tử
&<'>?'3#33+LL=h*?3.
&i!%-3#3-"1:RP4'@>"!5"!>"*+%-'1'(")
g'3>""#1'(")g''5.
&&#""'j3#33I(Y"7""#1'(")"53+;f!@
833!j'3I("d*?3'.
&"'(("<R#R=C" "-=R#R=h3""#1'(
").
&.i!%-7R"#3L<3"@.
&&<'>?'3#3"P3Q3'E.
&&G?'3#3.
&&G?'3#3'(R.
&<'7R>391:gRh3#338;#3>R#R=C" gRR
"'(=R#R=h3""#1'(").
Kết Luận
TÀI LIỆU THAM KHẢO
BG W
#'()"*+,-''()
LỜI NÓI ĐẦU
d>'$%"f=-'1! #''(%*+%-'1'(")1*73"k"l31@
"54# 1' 3#33:3mR3928R9 R<*N'E3n>M"@%o=#
"#pWL>*+%-'1'(") "!'5 R=?*N'E>E'(R
>d>qTGGVG'("%>r3*"_3;_'js>*+%-'1'(")>1t3
4'("==7'83*+%-'1'(")3g"j%=-'3GG 3*N'E 3
'"@>3uv:'G'("%w^_R#""'j%-%x39"*+%-'1'(")"5"@
'?'1vgRR"!1q'3#3"Q3'E 'E3"!"<>1W%=-'K
=7'83"=g3uv:'^_1N'39"*+%-'1'(")1v1#E;_4l"139%:"
("<"-393'>C"3H"%?' =3+:'"*+%-'"!(">N'1jR#""'j'"@
*3y"1v4'@" %:""K1''(3+4>3gh0L!@"1

">'(3R#""'j"*+%-'1'(")=>'(3"'(3#3E3>F""#1'(")
_3"@1v3Q%'""#1'(")=%:""K1''(3<"=s'1jR#"
"'j, >?'%:"I"j"#3N'39L!"M'E3>"'
"*N7R3z=4'(R#Ru#3"_3>'(3h@"7R1{'K*N'4#>*N'%
"%:"'E3,"5%I'"*N|"WW"G'(3"'(("<""#
1'(")3gh0"=?>3g"#31:;:"?'H"'1<'"*7gRR'%
3'R8 3'(L'E393#3E'(R "'@"'(%"N'' 3'R8
3#3 w"d1g"'(>R#""'j"*+%-'1'(")
>'"zL"m>3z'1'j%-3@">'(3"'(("<
""#1'(")G'("%""N''L5>'(3'53Q}%"'((
"<""#! gRRR#""'j3"*+%-'1'(")fG'("%=%:"1z'
q'3HR4#33>R*+E'(=h=C3n*"_3"'~g==8EW%=_3m4#
=D>?'M"Q3"*+%-'1'(")L""#"_3"!@1j"_3'(1#>?'1
"'“Tìm hiểu về hình thức thanh toán điện tử tại Việt Nam”.
[%u'3"3%+!1v'yRW%"1"'!
L#"M"_3'(1"' EO1v3<l@";Q3*>rI"#;';g" W%
H"%C1*73Kh'@1ggR39"!1j"'(1"'+K
BG W.
#'()"*+,-''()
Phần I
TỔNG QUAN VỀ THANH TOÁN ĐIỆN TỬ
1. Thanh toán điện tử :
 Định nghĩa thanh toán điện tử:
"#1'(")T!3zm'=""#"_3"!@V=%:"%I
M'E3IEO"'%t"1vRP4'@"5"@'?'2gH"
'M"Q3""#1'(")*"IL"DU, "D"8
EF "D'7 >81'(")! R!%W""W•! ""#L1'("-'>>w
b "#1'(")=>'(3""#"'"IL3#3"I1'(R
1'(")"!3>'(3""!4}"'%t"TW4#3#L<3'>€"C"
*+%-'1'(")39X:"*+%-'V

b "#""*+%-'1'(")3g"j'j=>'(3""'>
C"'33#3#>E3>F1*73%4#"5|"WW"
IL""#1'(")*N'EO;xI;)EF"'%t"1j""#3'"
3#3-"1:'E3%4#39%M%"!>1g=;)EF3#3=-'"D"8
EF 3#3"D!1v1*733Q"_3>1*73;_41%393#3'!
H"">"'(EF 3g"84%C"3
& Các bên tham gia:
2+;f3HRC"D
29;fK"D
39*N'4#
39*N'%
P3Q3"D
 Lợi ích của thanh toán điện tử:
BG W/
#'()"*+,-''()
 
b 
c""5'R*+E'( ""#"_3"!@="393#3("<"*+
%-'1'(")^_#34'("3+4'K"*+%-'1'(")>?'3#3QEF#33
3HR"5|"WW"38=N$""#"_3"!@!>C! >'(3R#""'j
""#"_3"!@;x"'(#"*+%-'1'(") 1j"*+%-'1'(")1*73
"W1y039ge3#3'E3"L%- 3#3E'(R3gK
("<u)=h"';<"_1:,:"'""#""*+%-'1'(")" "'(
=7' >'(3R#""'j"*+%-'1'(")"5"3=%:"1'"H"!@>?'E;<1I
1>Id"$39%-|"WW"
b  !"#
"#""*+%-'1'(")>?'*1'j%1i!%-L#"M=*"I"'"(>
#*N'4#3g"jC"'""#L%-"Q3"M E1g3g"j!5
"%"'@'%:"3#3;?%H" ;?%"{'><1j1"*"'@R"F3;
uH"w"#1'(")'yR"_3'(""# -3@9';>?'"

"#4}"'%t" %f:""#IEO"'%t" "-=CR"g'LW%?'"
E3y>""#'(1-'
b $
'@3+%:"4*?3 ""#1'(")"-%:"=-'"'%?' "';<# I
3k"%v3#3"'"-'%"3g"jEO1j%#
"I"*N`#"M'E31+'>3g 3'R8'E3'%4?"
1#j>'E3"f5"+';<#I3'@%%:"I'K
M%3z3g"j3!jK>z"#'1H"3k"3?R%l"!;x=3+3H"'"(
%?' %:"%-"'38'(1-'l='>?'%-|"WW"
& 
b %&'()&*+
B'%3'R8>$RzB'E3L%-'yRy"l"N''"#3'(R 3i
#3#3"9"F3 L!"M 3'(L"M%'@%>u)=h3Q"d
BG W
#'()"*+,-''()
B'%3'R8>'5,:"%#!y""'"_1:3g"j=%>'(3&.Z&.>"*+1*+
>?'%:"3'#"!"<
23HRE3>F"C"'(3#3IL|"WW" 3g$
33HRE3>F%?'T|"WW"4'V>"y""5%'#3'E3
"*Nu!5+ '%3'R84#>"'@R"
,f:""*N"IL|"WW"!>M%f'3'#f3#3*?3#3
 3g"j33HRE3>F|"WW"4'1j%f:R-%>'33HR
E3>F
b ,++-'./&0
!! E3>F1>*+"?'"d*N'E>?'E3>F"'5
EO>4#=Do1'(")p >?';_"7'yR393I("I"'3RcR
"'@3#3'E34#=D>?'"<31:3>='5"F32#33g"j33HR
"5%3#3E3>F%?'3#3*oRW4'p o%W4'p o|"WW"
4'p 3!j y""' ""#"_1:w
b 12'!3''45*+

o1'(")p'yR3#3"->E!"M%:"("<#3:v'
>4>K!>MR'u@RH"=3Ny""'"-'3'# #33g"j
1'"?'%:"%#!y""'"_1:39#3>"_3'('E3">'Ry"
@%->E3>F1'(")3n=%:"1t31'j%1j3#3'(1-'
"-E_c"'539%M
b 3''6!7''8
,:"=7'83L"m#3%o1'(")p1W%=-'3=>'(3
3g"j"_3'(3'@=*73o"3#p 3'@=*73o4"*?p%I3
%f"5%3'#3g"j>d"'@"'(%3'R8EIR'"'@"=CRL#
'3#3"F;ft3>$Rz ;_m•+ 1{"N'=-'3g"jRF3>F%:"
<'=*7#3=?+|"WW"=%:"R*+"'(3g"8'"@31j3#3
3g"j%f:-"1:'E39%M3#3L<3'#3%I
31"*>"F;ft33+;f-"W3#3! 3#3=?1>*+
BG Wa
#'()"*+,-''()
3#"!P={>EE"'@"=CR3+;f39%M ""g%E"'38"
3
b 9:'6)&;'8
IL|"WW" 3g"j1$"'"H"3K"I"'"'38 "P'#
""'; 3#3E3>F%M1jRF3>F3%F3183uy3"'@L3#2g
"j3*"'@3#3'E3"'38"_3"!@ ;4}3#3"'@"=CR
3#3"•W4'539%M>?'3Q3$41=33HR"I"'>''1#Rh
'@"l3%l339#3L%- 3n1*733'=1v4*?31"%
'#REFE3>F1'(")>%M>u"@3
  !
b <''=6*7''(
8'E31'(")1*731#'#=f%Q3"HRH";>?'3#3R*+"'(
'E3#3'!"3g"j=h''1*734f'%:"'3g"j"'@"
'(%1*733'R8'"'j'1'(")H"=>?'3#3T3k-"
1:"5|"WW"%I3"?'"F;fV 3#33'R8%#3R'""W1g

3n'%1'H"'
b <'6*>
<'>?'3#3'E3"d|"WW"1*73"_3'(>u)=h%:"3#3
3g>@";Q338u#3S#3I3R'"?'"C>$Rz'E339
 I3%H""N''1'=-'t3''R'u@R3N"N'=*7"
%MB'N1! >?'E3>F1'(") m3g"j"'@R3>?'4H"3Q%:"'E3
39>4H"3Q"N'1'j%f4H"3Q+'1
b "!5!'?2&
S'#3;)EF1'(") m;xl%1*733gR"N'*
"I"'>"' "‚'# =v';H"2k"3<3=#" L%#!>'"81*73<'%-
>?' #33g"j'E3"_3"'@R>?'1j'j%";<E*"'
 3!j"' ""##1+E3>F3I3: ""#"D"8EF %
;c3E=3 'E-'<' >!7 %f>1'3k ""#"*"8EF>
j3'E3Q#>?'
BG W
#'()"*+,-''()
. Hạn chế của thanh toán điện tử:
. "#$%&
b @A$?'AB
"83H"39"D"8EF=I4'@"1*73*N'y""'3gR'=39"D!
I%39!@E_>>'(3'j%";<|f"5"D53#339"DE~4=d$
3lR"D3O>?';<|G'(31j=:;<|3g"j=E39"D>I"M1j=:t34$
3lR%:"3#3"'>'X53-1g 39"D3ztRR'"M"-=%'"D"8EF
b @A$?2
J9'"QH"=>'(339"D=dE<';)EF"D"-''1'j%""#"D#3
>?'%Q3"""HR+-%Q3""#*"P;<"'""#=-'
3+-%Q3""#""D
,:"M"Q3#3=E>'(3=7'EF"83H"""#L<3"@39"D1j"I1{
>?'*N'#33!j"D*?3#31j""#'L<3'39"D3*"y
b @A$?2

!3k=1+>"'"-"1:""#"D ;3#3"
"#3n3g"jtR9'@m3g;';g"">'(33HRRcR33#3"
"#3g'#"=?+-%Q3L!1
X53-1g @IR"N'33HR33#31+>3HRC"DE;#33#3
"D4%H"t34>I'(%""N''1g3#3"D!>r1*73;)EF"M3#3
R#";x"d3<'""#3K!
b @A'-'CDB
29!@=4"d3<'""#3;<#3Q>M3#3=hE='5L1@
"Dg=>'(3"D4@"'(=_3*3#31+>3HRC"DIR#"'(%t3
EO1v1*73"I4#_h;)1P'3#3#1+T>I"Mt33<hV>43#3
R#"'(3n;xI1*73""#
.& '()*+,#-.
G'(31%4""I"'"')'>"';)'39#3=0>F393#3
"*+%-'!'5 "1''('(! >?'"M1:m3R#"
"'j ;<=*7>Fu%CR"#'RcR>("<L%-|"WW"!
BG WA
#'()"*+,-''()
3'>"'>'"M>'(3=*3!j"I"'39#3L%-|"WW"
I3z"_3;_"
2g"jj1@%:";<!5RP4'@Er1@"M"-I"1<'>?'3#3
'E3L%-
b I"'4"!3CR"#'RcR"51*N"!|"WW"
b XH"3i393#3>'5'"_3'(3#3!5348%C"
b XH"3i"d38#31j=:"I"'"'E3
b ("<%#!"839-"1:c%'(Lt3=Y'"d3#3R
%%
/ Rủi ro trong thanh toán điện tử:
/ /00,1232!04,!
b ^3FR"'@"4
b ^)1P't3;3cREK='( R%%

b 6H!":%"'@"4
b SI'=-''E3
b ^_3<-"1:
/& 50,61%7,!0,

1EAC85)>5+F'=GEA
*'
b 2'"'@"'E31*73'C=-'I1!191j3g"j'yR''L!@"'3g
"3HRt3;';g"
b J9'@R#""'1'(")=%>"M"R#;t3%H"
$3'"
b J9''I"j"H"%:"""#%t3EO3g19"'1j"_3'(
>'(3""#G8EFS'"D"8EF@"-'(=_3 tR"F3"t3'>C
"'@"4-'>'t3"Dw
BG W
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b B;-C'H)C!'IJ/KL!M+N29"D4%H"3lR "H"=-3"D>4*N'
#3;)EF"*?3'39"DR"I4#3R#"1j3g4'(R#R
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b B&IMOM+NDE3#3"P3Q3":'R-%=%'3$3Q>"I"'3g
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b ,PB?"&IQ+!R!'NI"i%
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1+u'R#"='%-*N7R!;xEr1@9'"8EF3'
1@-""#39"DIt3I3g$""#
b *&'A'AB;-!7+.IR''*N@MR#"=-'"D 
C1*73"I4#"!1P'13k3939"DI'j%""8u#3"_339
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Er1@"'3939"D4=7'EF
b B;-&)IS!)!+N2^23
3HRE3>F #"W!533939"DL"*t31'("-'E_>"I"'
>39"D=-'"D ;<"D !'(=_3 "539"Dw%I4'@"}#3
BG W
#'()"*+,-''()
1g3g"jIR'=39"D38"Q3S''E31g4"d3<'""#
"M2^2R'39'
b 125MLM1&BIS!!T/NS'"_3'(
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*3k1*39"Dh>%:"4:#1+2#3#1+3z=-';x4'%-3Kh
3939"D1j""'"d""#
b ;U&IL*N3#3"P3Q3":'R-%EO3#3"'@"43!5EF"
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E_>€"C"3!H"1R#""'j"-'3#3*?3"'5"'@!"'("-'339
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 Một số dịch vụ thanh toán điện tử của ngân hàng.
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L"DU,T"D'7 "D"8EFV!3#3"'@"4"*+"83 >'yR#3
'j%""' y""'%t" 3!j ""#"'gE3>F2#3%#!
y""'"_1:U,3g"j1*73"M%"H!"-'@"3#3;'5" 3) 3#3"
"%E=3 "*Nm3wwww
DU,=%:"=-'"D"W3i|^]a 4{%"D'7>"D"8EF EO
1j"_3'(3#3'E3"_1:*'j%""' y""'t33!j
""#g1+ %"D1'("-'>>"d%#!y""'"_1:TU,V
3>FU,33HR3#3%:"R*+"Q3>'(L1j"'@R3C
>?'"'39%M"!>MR'tR>'5
'(!"5lR"@'?'"DU,3nIR'3k1j'E3"53#3%#!
U,""h g3z1*73'E3"-'H"'3#3"'@"4]^%R#"
"'j'"-'3#31'j%3HRC""#g"IL7R1{3HRC"D
1g2#31'j%3HRC""#!3g"j=#3;-  ;'5" 3)
BG W&
#'()"*+,-''()
u$E ;4!!=%:"R*+"Q3""#IEO"'%t"#RP4'@
'(!
& ?@&2,<AB >
W=WRW4'=%:""'(83%';)EFg#33k3;)
EF("<1'("-'""*N!=("<"=N'"_1:-"1:&.Z&.
";<"/!5#33g"j"391:;)EF'3"'@"
S#31*733HR%:"%C"i>;<|1j#33g"j"!3CR'j%""'
 uW%3#34#3#3'"'53k1+'"L3#3R8%"51'("-'2#3R8
;)EFE3>!;x1*73)'1@3#3"L3#3g1+1'("-'
"I"*N
S';)EF"W=WRWX'#33g"j
b S'j%"3#3"I"'>"'
b 2!j"''K3#3"'
b "#3#3g1+1ƒ

b „53""#3#3g1+1ƒ
 ?@&C<DEFG,AB >
3>F"-'3Y=%:"=-'E3>F1'(")3RcR#33g
"j391:'j%;#"-"1:'E3"d>$Rz39m("<
!'yR"'@"'(%H"'"N''>"'54-3>M#3I31@'E3
"_3"'@R"-'
I"*NE3>F"-'3g"j3RcR"_3'(3Q3$38;
2!j"'
*"8EF
W%;<E*>3#3'E3"5"'
. ?@&HIDJK.
[\]^T>'@""l"39W=W3"'3…E;";…W"R'"…;=WV=%:""'@"41*73;)
EF%"IL1g3#3'E34#3g"j1*73'7"_3"'@R>"'
39#3!"-'"N'1'j%4#"IL%:""D'7T1I'''<>?'"D
y""'"-3#3%#!y""'"_1:U,V
BG W
#'()"*+,-''()
,:""K"'@"4L"mH"39E3>F=%#!]^!=%:""'@"4
1m3"d1*73='5@">?'%-3HRC"D>3#3R#""D
"5"@'?'g3RcR1m3>"!3#3"I"'3939;fK"D>
R#""D2#3'E3"'381*73"_3'(N>C!%1*+3'=-'"5"'
39R#""D
/ $%&<E0A%0%>
D"8EF=%:"M"Q3"!"@3>'(3""#"_3"'@RM"Q3"
"#!1*73"_3'(E_"5!"829"DI3R'""'%t"!'
%!>1g ;xQ"*?3"'3*N'4#>29"D;x"
"#=-';3'E3D"8EF3RcR#3o"Ep
;<"'""#""'29"DIR'""#"4:;<E*"54
;5'E3}"#!'5 29"DR'"""#"<'"'j"*?3
!1#-1v's"54;5

 $.
G?'=-'"D! 39"D3g"j3'""'g E3>FE_"5;<E*"'
"')'>"'""#39%M"-'R#""D"#I
3g-%Q3"8EF>MgRF":3>;<E*'5K"5"'3939"D^<
"'%39"D3'"'5;x1*73H"d!>"'"IL3#3"'@"4'1'(
")1t""-'3+;f3HRC"D
2. Thanh toán trực tuyến :
2.1 Thẻ tín dụng
1V5-W5)E/&0'A;7';
*'/X$7'Y5'Z*"&;[;C'Z
Z'*')/4'Y#G\;[B(+.!6Y6
\M=C#!7('*/+.B(+.)
b >PY]$
BG W.
#'()"*+,-''()
S'#3""#4}"D"8EF 4-;xC1*73"'5!3k">'
!3Q<R'>'"K3#3'E3"I"*N *N'4#=I
R'3N17'#3""# {'3N"d4*1'( ;1g=-'R'3N
u)=8""#1g{'%?'C1*73"',:"'1v;fK%:""'%
4# KR'RQ31g;xI3zK>4-*!=CR"Q31*733%"'
""!2kIL#$%! ;<"'""#;x1@"!4-"d33HR"'

b L3^VYZ' 
S'#3394-3g"j%%:"%g1g%:"3#33g m
"*N3gu*?"'@R"F3=%*>C!G'(3%4#3E~E"M*N'"=-'
3"83E!"Mg
b %*('('
'!"!3g='5L*IR'="*+1{>?'1t3"8"q%v"Q3"M
39R*+"Q3""#!K%g%%:"3#3>Ih"Q3"*N=D
"' *K"N"-R38!"•%4-4H"37"M"!f3YL!""#

39%:""'(%"-Rg,t3EO'#"d%gI3*>?';<=*7'"M
;x=-'"f51#j
b <&3'Y_#
S'#3394-1@"dlR+'"5"@'?'!1+'3k=f*?3=#
'"M>'(33!j1P'"'"(;x=%:""f-'"C";_!'5 "D"8EF=-'3g
$"_3'(3Q3$!!=CR"Q3"d11@3<'>34-=r#3
1;x3†R'4q%:"3y"3I;Q3K
b %:5.EGH'#
K%g3'#"*N=K"Qg4#*NEO"D"8EF
*N'4#3g"DE"'3#3""#">'"#D"8EF3RcR
4-"_=%=7'3%M
BG W/
#'()"*+,-''()
b J/Z'C+C
,t3EO'(>r3g'*N'3kLW;)EF;c31j""# 1;<K*N'
%L%-1v3g""!%:""H%"D"8EFGR=?m"831*733'
"4}"D"8EF@I#REFR*+"Q3""#! 4-;x3g!3+
%H"1'=*7#3Lh'#H!>1'1gL"C"3†!"8
2.2 Một số hình thức phổ biến của thanh toán trực tuyến :
"#1'(")">'(3%4# 'E3"_3"!@3g'M"Q3
#3>1t31'j%3+439M"Q3!=*N'%IH""'@"R'tR
"_3"'@R*N'4#1j""#‡I4'?'-4f'I' 1=h 4H"3Q+'
14-3n3g"j%1*73
'(!3gM"Q3""#RP4'@H"="D"8EF 1E!|g
;<>uW%1'(")*RP4'@H"=""#"IL"D"8EF!
=%:"M"Q3""#RP4'@>"*+1<':v'"5"@'?'
L.L.MN!04,%@,!2DA:OA
 B'E31*733!j"d•W4;'"W39
*N'4#"?'%#!3939=W"
!%W"

& =W"!%W"3!j'E3;
""%""#"D"8EFL<3
"@
 "%""#"D"8EFL<3
"@;xq'h'@3+;fEK='(R#""D"8EF
. +>R#""D;x*?3"dt33HRC'E3>3!j@"LZ%v;<
7RR#R*73"f=-'3""%""#"D"8EF
BG W
#'()"*+,-''()
/ "%""#"D"8EFL<3"@;x3!j@"L'E3;3=W"
!%W"
 ,#!39=W"!%W"=*"K@"L>3!j"f=-'3#3Z*N'4#
4M3#34?3!%H"b.'!
L.L.LN!04,!$%&
 ,#!39=W"!%W""_1:
3!j3#317"'E3;"
"%""#"D"8EFL<3"@
& "%""#"D"8EF
L<3"@)'"?'3+;fEK='(1+>
R#""D"8EF
 +>R#""D"8EFu#3
%''E3 3!j@"L "';""%""#"D"8EFL<3"@
. "%""#"D"8EFL<3"@;x3!j@"L39L#"M'E3>
"';=W"!%W"
/ =W"!%W"3!j@"L'E3"?'*N'4#>3!j"'"?'"'
39*N'4#
X53-1g"M'(!fG'("%3n1v3g'3P""#1'(")RP4'@
*3P""#WR! GR! G'R! =*7w
L.L.PG49,!-2Q<,.>
=*7=%:""K1+>""#"_3"!@1"'5fG'("%>

1*73u!E_"W%IM""#"_3"!@39R!R=
BG Wa
#'()"*+,-''()
,IM-"1:396*7=3RcR*N'%-R"'>"'39
%M1j3g"jC%:"o=*7p"*+Q>?';<"'39%M1j3g"j
"_3'(3#33:3'E3%4#"IL%-'"WW">*73=-'TG
"*+1*+=*7V
S'#3%<%%:";Ri%"IL=*7 ;<"'1g;x3!j"d
"'*N'%"?'"'*N'4#"IL3#33+;f"'3839
6*7
L.L.R,!2JA:O
!=;_R<'7R'K3I"!WR!>
G'W"3%4"'j'E3>F
""#1'(")"1gG'W"3%4
1g>'"z=""#>
#33g"j""#4}"D"8
EF  t3  3#3  "D  '  7  *  ,;"W
U%W'3"WuRW;;  ˆ2X G'W"3%4=
   " "# 39 E  '(R
3QgE3>FT1+>3HR
C"DV'(R;)EFE3>F3P""#]WR!;x%f"'"-'
G'W"3%41jCE"4#
*N'%T39"DV;x"_3'(""#"_3"!@4}3#31'"I"'"D"-'
3P""#]WR!>;x1*733!j"I"'1@R#""IL
("<39"P3Q3"DL<3"@1@R#"1ju'3HRRcR'E3
S@"L'E3;x1*73"*73=-'33P""#]WR! 1+>3HRC
""#"D>39"D@@"L'E3"3I G'W"3%4;x'3g"-%
QE">"'391+>3HRC""#"DG'W"3%4;x"_3
BG W
#'()"*+,-''()

'('(R>F""#4O"d>?'R#"T3939"DV"W
L!139"P3Q3"DL<3"@
Phần II
TÌNH HÌNH THANH TOÁN ĐIỆN TỬ TẠI VIỆT NAM
1. Tóm tắt quá trình phát triển TMĐT nói chung và Thanh toán trực tuyến nói
riêng:
1.1. GIAI ĐOẠN 2003 - 2005
 Năm 2003
*+%-'1'(")G'("%1*73uH"'(>4'@"1@"d$%&-'"N'1'j%
! 'C"H!1*73=7'8339,>%<QEF,}%"'@R
">L4#!'5 3#3QEF,"-'G'("%""N'1'j%
!%"8"_R#">tRH"'g$>3+;f-"0"C" %I'"*N
R#R=h>{=_3$%&3Q'@;_4l"1f:39'•W4;'"W 3#3
;Ri%geE3>F4l"11*73'?'"'("53#3•W4;'"W
 Năm 2004
b 44!S:!:T,U
G?'Kg$3HR"'@"'QEF,"-'G'("% $%&. 38R9
1v=5@-3u!E_3#33'@=*73 @-3}%"-%:"%I'"*NR#R=h3
3#3-"1:'E>QEF,1*73'(L+ 3F"j=E_#u!
E_6C"'E31'(")TZ&.E‰‚4Sm3 2I(>,I'"*N
;-"V>3#3=C"38;#3='5L*#R=C">L3#TŠ!4*N
>F`<3:'4V 6C"S@#TM"Q31'(")393Q"d@"#V X:=C"
;_T;)1P'V 6C"*+%-'T;)1P'V 6C"2I(I"'TX:X*38
G'~"I39"M;-"V 1>3Kh;<>E3>F3Q"_31'(")
TX*38G'~"I39"M;-"&Z&.Vw
b 44,!
$%&. ""#1'(")1"''1-")'(%QEF_#‹'(
1-'#>3#3("<""#‹f'1:$%AA. "_3'($%AAa
BG WA
#'()"*+,-''()

>"''1-|>$%&*?31g>'"zL"m
">'(343#3>$4='5L"?'""#1'(")*`!@"1;<
AZ&&Z`b!AZ.Z&&>>'(34`!3@""#1'(")='5
 `!@"1;</.Z&&Z`b!&AZ/Z&&XL!1>
u!E_ 3HRR#" L=h>;)EF3Kh1'(")"53Q"d1'(")""
"#1'(")='5,:";<E3>F""#"_3"!@*3>F
%WX'T2U2XV3RcRZ3!j ""#g
1+ uW%;<E*"'2#3#33n1v"'j'E3>F""#"_3
"!@*-'*+ 2I*+ UŒw
b 44VA*A?
@"•W4;'"W3k%"8'?'"'(3I"! ;Ri%E3>FTA& a•V‡+.•
•W4;'"W3g33HR"I"''#3 >"8$='5(1t"‡+••W4;'"W3
RcR""#"_3"!@4}"D"8EFt33!j2#3'E
"=0>_3E3>F3gC"Q33>QEF,"<"+"-"1:'
E39%MTI  E=3 V$%&.3n3Q'@3#3%I
M'E;'5""_3"!@"3I*•••%W4!>‡•••=%">
2#3%t";Ri%3'@=*731*733#3L"%'33HR"5•W4;'"W
*;Ri%"'@"41'(")>'~"I %4'=W ;<g ;Ri%"I"'T;#3 4# 
"-R38 10R'% -3V
2#3%IMQEF"*+%-'1'(")#34l"1R#""'j*;'E3 
3P"I"'1'(") >t" 1H'#
 Năm 2005
*+%-'1'(")G'("%1#EH%:"%<3L"m=$%3<'3O39''
1-"*+%-'1'(")M">1*73R#R=C"38"Q3"dC"-'G'("
%
b /W8*#)XLYYZ
S38;#3>R#R=h1*73"IL"-1''(3;_R#""'j39,
*S@-3"P"jR#""'j,''1-&e& 6C"'E31'(") 
6C"*+%-'>X:=C"E;_
BG W&

#'()"*+,-''()
2P*+%-'1'(")`<3'T[2GV1*73u!E_>1'>-"1:
3>F"z3+'"_3"!@M">f:
2+3HR#""'j3#3=-'M,3*31<'T"5"@'?'A•'#","d
=-'M'E3X&X>•'#"="d=-'M'E3X&2V
-"3I(3,3*3g'3'"'(
b ,!
c"3yh39""#1'(")"$%&/"j'(L"MM-"1:39(
"<""#1'(")='5T&e'E3Z!Ž"‚
1{Z!V!'5 ""#1'(")"$%&/>r1*733'=!@"<g
$>"f-'33#3'E3"*+%-'1'(")-'""*N,G'("%
$%&/3*uH"'(%:"3P""#"_3"!@@"<'3#3>>?'
3#3"P3Q333HRE3>F""#L<3"@•••3E'W"3%1*''R#R
R#""D%""*?3*%:"''R#R"!"@2#3M"Q3""#
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b 44:!$
81@@""#Z&/ 3*?33g.%#!U, R#"+&"'("D "
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"DL<3"@GH1g$1t"33#3-3@"8$39"D'3#3
3*='5@">?'"f"("<3HRC"D1E-2#3='5
%'"D4*?31uH"'("-'G'("%
& GIAI ĐOẠN 2006 – 2010
 XLYY[
6C"'E31'(") 6C"*+%-'T;)1P'V X:=C"E;_T;)1P'V>1
*+%-'1'(")3g'(=_3
S@-3"P"jR#""'j"*+%-'1'(")''1-&e&1*73"'j'
b ,!
  B
."'("DT"'("D:'1 ."'("DL<3"@Ž"$/•;>?'$%&/V
3>F33HR"_3"!@

BG W&
#'()"*+,-''()
2#3E3>F""#1'(*?3 1'("-'4l"11*73*N'"'5EO""#
L3#3("<U, "DT;<=*73#3'E33*'V
  ''2
S#31$h;)EFE3>F|"WW"X'3kuW%1*73;<"''(
3g >'(33!j ""#3'R81'( *?3 1'("-'1R>r3*"_3
'(1*73&"'j'E3>F1'(")'(LUX
T3!j"'L^,^X'V W33%XT""#L\;",4'!V
„533HR"'@"u!E_("<='5>3P""#"'◊,Q3
1:@"<'3n*R<'7R3';D{=_3'K3#3"'R#""'j
%-=*?'U,3zH""HR
U' "",'>F=d1 >'R-%='5L1@,G'(3u)
=hK>'R-%"5%-3*"_3;_'5%%' 3#3>F"H3I1'jM
*•••>'W"33% •••3E'W"3%
J7#+-'
6*7"'%t";)EF"""#>r3zH"=? 3'@%"d&b•"P
3#3R*+"'(""# "'""#4}"D%?'3k3'@%&•""P
3#3R*+"'(""#,:";<R*+"Q3""#%?'*""#L1'(
"-'E'1:3n4l"1uH"'("$%&
 XLYY\
`E!*&/Wabcc`1'CY
&
ZE'(R3gE"N3#31+1t"LR*+"'(1'(")f%Q3/•
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2'R81"*
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Năm 2008
]440^ U_!?,:
./•3g•W4;'"WT"$a•;>?'$%&aV‡1"*QEFR%%
3'@%.•""P1"*2T"$HR&=;>?'$%&aV‡a/•3gE
""d,3'@%"5/•"PE"&
L"%1@>'(34>("I"'3##3 •T"&V1v3g
L!3@4>("I"'3#
],!
BG W&.

#'()"*+,-''()
"#1'(")R#""'j>QEF:v'T!"#$%
&*?3G'("%1v38"Q31*>>C("<"
"#1'(")='5''1-||V
  B
@@"$%& 3#3"P3Q31vR#" ."'("D
""# "$.•;>?'$%&a("<1v=lR1t">1*>
;)EFa/%#!U, "$"5.•;>?'$%&a ;<=*7%#!]^1-""5
&.3'@3
J7#+-'5->
‚=(""#4}"'%t"""PR*+"'(""#1v'%u<
3z.•>"N'1'j%3<'$%& ;>?'%Q3•39$%&a
Năm 2009
]440^ U_?
S;#"&."53*?3 •3#31v"P3Q3"'j'QEF
,f'L!%I>%Q31:#3
2gA•E'(R1v@"<'|"WW"E*?''M"Q3#3 "1gA•
=@"<'4}4$"I:TU^6V
2#3E'(R3n1v3y"m"?'>'(3'"#3QEF3+439,=
"*1'(")TW%'=V>?'•E'(R;)EFW%'=3%F3183'E "
1g"‚=(;)EF393#3E'(R=?=A/• E'(Rq>>d=a•
'A&•E'(R;)EFR%%@"# 3#3E'(R3n1v%-
E-1"* "'j''R%%3!5EF#3*L=h;_T.•V 
L=h3Y'3QT&•V L=h#3T&a•V
&
G?'3'R81"*3,>23k3'@%/•"P3'R8 *
"4M•E"39E'(R="d3#31+1t"LR*+"'(1'(
")>E'(R3nE4ML&•3'R8%3>'(31t"L
3#351'(")•E'(R3g•W4;'"W'5 &.•E'(RC1+1t"
L"•W4

BG W&/