Luận văn Giải pháp phát triển hoạt động cho thuê tài chính của các công ty cho thuê tài chính trực thuộc ngân hàng thương mại Việt Nam

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: 60340201

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M CL C
Trang
Trang ph
L
M cl c
Danh m c t vi t t t
Danh m

ng, bi

Danh m
M

U ......................................................................................................................... 1
NG QUAN V HO

1.1.

nv

................. 3
................................................................... 3
.......................................................................... 3
............................................................................. 4

1.1.3. T

............................................................................... 6
..................................................................... 6
n (Net Finance Lease) ....................................... 7
..................................................... 7
c ti p (Direct Lease) ........................................................... 8
t (Syndicate Lease) ...................................................... 9
......................................................... 9
............................ 9
i (Buy & Leaseback).............................................. 10

1.1.5. R i ro trong ho
n ho

ng CTTC ....................................................................... 11
............................................................... 13

m ...................................................................................................... 13
1.2.2. Nh ng ch

n ho

................. 14

a vi

nh .............................................. 15

iv

........................................................................ 15

iv

.......................................................................... 16

iv

cung c

ng) .................................. 17

i v i n n kinh t ............................................................................... 18
c thu

i ........................... 18

m ...................................................................................................... 18
1.3.2. L

t l i ........................................................................................... 19

1.3.2.1. L

................................................................................................... 19

1.3.2.2. B t l i .................................................................................................... 19
n ho
c thu

ng c

i ....................................................................... 21

1.4. Kinh nghi

am ts

gi

c kinh

nghi m cho Vi t Nam ................................................................................................... 22
1.4.1. Kinh nghi

am ts

c kinh nghi m cho ho
K T LU

gi i .................... 22

n

Vi t Nam ............ 24

.............................................................................................. 25

TH C TR

N HO
C THU

I

VI T NAM HI N NAY .............................................................................................. 26
n ho

ng CTTC

Vi t Nam ...................... 26

i Vi t Nam .......................... 26
c thu c NHTM Vi t Nam ......... 27
ng CTTC
nh c
nh c

Vi t Nam hi n nay ................................. 29

v ho

...................... 29
c v ho

.... 29


2.2.3.

nh c

c d th

c v ho
....................................................................................... 31

2.3. Th c tr

n ho

c thu c NHTM Vi t Nam hi n nay ................................................................ 31
2.3.1.Gi i thi u t ng quan v

c thu

i Vi t Nam .................................................................................................... 31
p c

c thu c

NHTM Vi t Nam .......................................................................................................... 31

2.3.1.2. M c v
Vi

ul c

c thu c NHTM

.................................................................................................. 34
nb c
c thu c NHTM Vi t Nam ............................................................................... 35
2.3.2. K t qu ho

ng kinh doanh c

NHTM Vi t Nam t

c thu c
............................................................. 37

2.3.2.1. Ngu n v n ho

ng c

c thu c

NHTM Vi t Nam .......................................................................................................... 37
c thu c NHTM
Vi t Nam ...................................................................................................................... .42
2.3.2.3.K t qu kinh doanh c

c thu c

NHTM Vi t Nam .......................................................................................................... 44
2.3.3.
c thu

i Vi t Nam .................................. 48
.................................................................. 48
........................................................... 49
..................................................................... 49
..................................................................... 50


2.3.4. Nh

cc

c thu

i Vi t Nam ........................................................................................... 50
2.3.4.1.

t n

t tri n ho

Vi t

........................................................................................................................ 51
2.3.4.2.

n h tr doanh nghi p trong vi

thi t b ... ......................................................................................................................... 51
n th

............................................ 52

c th ph

c kinh doanh ................................. 52

2.3.5.Nh ng m t h n ch

n ch c

c thu

i Vi t Nam ...................................................... 53

2.3.5.1.
Nam v

c thu
ng v

i Vi t

ng ..................................................................... 53

2.3.5.2.Ngu n v n ho

ng ch y u t v

ul c

i tr c thu c................................................................................. 54
p so v i t
2.3.5.4.N x

............................................................... 55

2.3.5.5. Vi c x
ng c

ng ........................... 54

n thu h

m

n ngu n v n ho t

.......................................................................................................... 58
2.3.5.6. S n ph m cung c p cho th
2.3.5.7. M

i ho

ng ................................. 58

n h n h p......................................................... 59

c hi n qu
K T LU

M TS

.... 60

.............................................................................................. 60

GI

N HO

A
C THU

M I VI T NAM........................................................................................................... 62
3.1.

nc

n 2015-2020 ........ 62


n chung ........................................................................ 62
n ho
3.2.

Gi

n ho

ng CTTC c

t Nam............. 63

ng cho th

c thu c NHTM Vi t Nam ............................................................................... 65
3.2.1.

c thu
i th c hi n .................................................................................................... 65

3.2.1.1. Gi

m

i ....................................................................... 66

3.2.1.2. Gi

c ngu n v n ............................................. 67

3.2.1.3. Gi

nghi p v ........................................................................ 70

................................... 70
............................................. 70

3.2.1.3.3. V
3.2.1.4. Gi

ngu

3.2.1.5. Gi
3.2.1.6.

c .............................................................. 74
...................................................................... 75

ym

cung

.................................................................. 73

t l p m i quan h ch t ch v

o hi m .......................................................................................... 76
............................................................................... 77
tr ................................................................................. 78
iv

c thu c ............ 78

iv

c Vi t Nam .............................................. 80

iv

....................................................... 81

K T LU

.............................................................................................. 84

K T LU N ................................................................................................................... 85
u tham kh o


DANH M C T

VI T T T

CTTC
CN
NHNo&PTNT
NHNN VN

c Vi t Nam

NHTM

i
:V

:V

ul
ng

ALCI

t Nam.

ALCII

t Nam.

ACB Leasing
BLC
Vi t Nam.

-

n

BLC1
tri n Vi t Nam.

-

BLC2
tri n Vi t Nam.

-

VCBL
SBL


DANH M C

NG

B ng 2.1: B ng d

c thu c NHTM Vi t Nam

hi n nay
B ng 2.2: V

ul c

9-2012

B ng 2.3: S

CTTC t

9-

B ng 2.4

9-2012

B ng 2.5: Ngu n v

ng c

CTTC t

-

39

B

ng c

CTTC t

-

41

uv

B ng 2.7

cho

n kinh t c

CTTC t

B ng 2.8 : K t qu ho

ng kinh doanh c

t

2009-2012
B ng 2.9: T l n x u c a

CTTC t

-

DANH M C BI
Bi

2.1

CTTC

nt

DANH M
1.1 :

pv

-2012....................43

1

M

U

2. M

uc
H th

nv

.

tri n ho

c thu
i Vi t Nam
xu t gi

ph

ys
c thu

ng t
n ho
g m i Vi t Nam.

2

ng - Ph

uc

.
Ph

u:

c thu c

i Vi t Nam giai

-2012.

uc
Lu

y us d

v

ng th i k t h p
th

5. K t c u c
nM

u, K t lu n, n i dung c a Lu

.


3

T NG QUAN V HO
1.1.

NG

nv

C

:
-

;
-

;
-

-


4

.

C

1.1.2.
Cho

c
tb

thi t b

ng s

ng s

t

uc

m quy n s h u v

d

t th i h
thu

s tho thu

ch yb h

c th i h n (ngo i tr

ng nh t gi

Khi k

ih

c quy n

quy n s h u, ti p t
ng h

u ki

thu n trong h

ng
n

ng.
Nghi p v

1.1

mua l i t i s n, chuy n

n mua l i ho

thu h

hi

n cho

n

c th


5

CUNG NG
(4)

(5)
(1)

(3)
(2)

C
(6)
1.1

quy

-

nghi p v

ngh
thu

c ti p ch n l a N

u kho n cung

nt

, ch

m v s ch n l
(ho

uv
l a ch
-

ng, b

,

n ch n N
n mu

ng

iv

ng).
c 2: Sau khi th

nh d

ch p thu

c

duy

ng cho

v
-

n th a thu n ch n N
t c c n thi

tc

h

ng c
c cho h

ng
iN

ng.
-

n tr c ti

i s ch ng ki n


6

c
-

n gi
h

N

(ho c ch a l i m t ph
-

ih nb
th

hi

mb ot

trong h

n).

c 6:

th c hi n h

ng

ng b o

nh.

ng

i th c hi

c

ng

c th c hi n

cam k t c

.
n
ng s

s nh

l

v n chuy

ng s

ng s

i gian s d

tb

n

:

-

a ch

p v i nhu c u s n xu t kinh

doanh c
-

n xu t m i ho
ng ho

nm

d ng.

-

n s n xu

c ho

t
d

mb ot

m b o.

1.1.4
ct

t nhi
n ti

ih

n nh p kh u


7

i: c

(Full-

c

t ng ph n (Non-full payout Lease).
i
c
1.1.4

n (Net Finance Lease):
Theo lo

N

cung c p, B
n, thi t b

uc aB

cho B

c thu

nh ch

cl
nhu c

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ch c kinh t

s d ng.
ts

u:

-B
ch s h

m

-V n

m nhi m.

-

i nh

ns d

ng nh ng l i

i.
-

ng

n xu

t b ho

tb.

1.1.4
t lo

c bi

ng c

c ph bi n trong nh
ng h n ch v ngu n v
i nh

u v n l n.

th c t
kh

cho


8

Lo
B

c t p v i s tham gia c a b
N

ng, N

Theo lo

B

m t hay nhi

a m t s qu c gia,

ti

. V t th ch p cho kho n
ns h

n ti
ti

ng do

c ti p chuy n tr theo y

n vay, nh ng kho n ti

is

iv iB

B

tr
n ti

uc aB

h t

c tr
t trong m i quan h giao d ch v i B
tham gia c

1.1.4.3.

c ti p (Direct Lease)
i

d ng thi t b c a h

cho

n.
d

n xu t ho

nc ah

n tr c ti p
nh ch

cho

Lo
lo

tb.
- Ch
-V
nh
-

c ti
r

ch:
m nhi

n xu t ho

h u.
l yl

l c h u.


9

Lo

n xu t s d

th s n ph m do h s n xu t ra. M
ch t

p nh t nh

tb

s

ti p t

i, hi

1.1.4

y m nh vi
m

y l i nh ng thi t b

ch

i do h ch t o ra.

t (Syndicate Lease)
m nhi

cho m

m trong giao d ch v i
t v i lo i

i

a lo i
n.

1.1.4
c s ch p thu n c a B
B

nh t cho B

B

ng :
-

c hi

c m t ph n th i h

B

nh

u
n

B

h

bu c h ph

B in uh

nh

B

ih

chuy n giao quy

n giao quy

n.

B

d ng

n h v n ph i tr ti
-

v
ch v v n t i

1.1.4

o

bi n


10

Lo i

n g c t bi
n xu t l n nh

y m nh vi

ng chuy

a

s n ph m c a h

i

ns h

i mua sau khi

a thu n v vi
nhi u r

chuy

trong m t kho ng th i gian nh

s

ng nh

l is h
i gian h u d ng c

n v t th ch p c

n)

nd

tri

n gi m t s
k th

tc

cc

g

c
g i chu n nh t cho lo

1.1.4.7.

cho

l i (Buy & Leaseback):

Trong th c ti n h
doanh nghi p v

ng s n xu t kinh doanh, nhi u doanh nghi p nh
g p r t nhi

nhi u th t

v

ng. Vay v n s g p ph i

u ki n kh

th

th

u ki n doanh nghi

th

u ph

nc
Mua

th c giao d

chuy
i
y uc

c s n xu
n

ng. Trong b i c
ng nhu c

Mua

giao quy n s h

i

B

ti

n
ng th i nh

d ng ti
n cho B
nh trong h
u,

nh k
t gi

s d ng,
ch s h

c

n xu t kinh

doanh c

h

ng

t gi
cu

c v th : Ch s
th : t v

11

th

m
m

c chuy n giao quy n s h
u ki n s di

th

t giao d

ng cho
ng.

cs d

ng

s d ng h
h

c
ng

s nm

th

m di n ra ho

d

nm
ng

ng

d

c l p. Nh ng lo

tb

n ph i

ng

c s d ng

trong giao d
1.1.5. R i ro trong ho
t ho
m i quan h trong n n kinh t
r

ng kinh t

y ho

ng c a nhi u

ng c

u lo i

n th

x

n kinh t . R

c

t vi

t, bi

cc a
ng v t

,t
,...

-R
th

:

nh d
c

i ro xu t hi
n r i ro trong th

th

nh:

n ch , thu th
thi c a d

c

th c, c
c nh

i ro xu t hi
c hi n h
p th

ho c c
n ra.

y ho c t


12

- R i ro v

c trong kinh doanh: Trong ho

c n y sinh t

i

ng kinh doanh c

d ng v n c

u qu c a r

c do hai ch th

ch c g i ti
ch u. R

ct nt

n i l ng ki
u s ki

t ch , khoa h c t

, do s thi
g i ti n/cho vay: S

ng qu

us

quan c p cao d n t

c nh ng r

x y ra, d n t i s

yc

- R i ro v

m ho
c

h

ng theo m

ng g

c hi n

h

i di

c a doanh nghi p ho

y y quy n theo quy

nh c

:
h kinh doanh),

ng h
hi

ng s b
ng h

B

l c h u, hao

t c nh ng v
- R i ro v

n: l

thi t h i r t l n cho B
ng r

c hi n

H

ng

chi m d ng v n c a
hi

l y ph
n do N

gian, ch ng lo i ho c ch

ng

- R i ro v
sau khi

ch th c
ng v th i

ng; B

n, B
c a thi t b

ng v i

p
t ph n ti

n, ngu n g c

ch, ...
R i ro do

n
mh

ng ho c m t kh


13

n

thu n

tn .

c qu n tr y

d

c

i n n kinh t kh ng ho ng t
tl
- R i ro v

ng
t: l

n, gi i th , ...

i ro g n li n v i s

ic

t chi t kh

t kh u. T n th t x y ra khi
tc

tc
- R i ro v t

t bi
:

ng r i ro do s bi

n n kinh t .
ng,

n ho
m

S

B

v

it
c b kh ng

c a qu

ng c a quan h cung c u ngo i t
c t c a qu

1.2.

ng c a s

ng v

c a qu c gia, d
ngo i t , bi

nh ho c C

i.

ng c a n n kinh t qu

ho ng, l

i

ng xu

ng, bi

ng
ng c


14

V

C
g

1.2.2. Nh ng ch
-

n ph m cung ng so v i hi n t i: h u h
n nay ch th c hi n nghi p v c

y u,

n ph
h u

n ph
c hi

n ph

ph m cung ng nh

doanh, t o s

n

ng nhu c u c

ng trong ho

n v n kinh

ng kinh doanh.

-

y uc
Doanh nghi p v

, kh

p c n ngu n

v
ng t i ph c v cho m
c ho
-

ng, nh

il

ng s n xu t kinh doanh.

n v n kinh doanh, t o ti m l c kinh t : ngu n v n kinh doanh

c

y

ngu n v n t

nt N

nv
hi

c vi

n ph m cung ng, t

n x u:
l n x u gi m thi

th c

u ki n t

ng ho
n ho

m thi u

ng ph
ho

ng.


15

-

iC

C

Vi

i

y

ng

c c nh tranh.
a c a vi
iv

-

-

B

cho thu

-

-

t

-

B

B

B


16

iv

- Khi D

B

B

-

D
t

-

B

B

B
B

D

-

ti

D