Giải pháp nâng cao chất lượng thẩm định tài chính dự án đầu tư trong hoạt động cho vay tại ngân hàng thương mại cổ phần sài gòn hà nội chi nhánh bắc ninh

CHIYONG 1. Lir LUAN CHUNG VI CHAT LUONG THAM DINH TAI
CHINH DU AN RAU
TI!
TRONG HOST HONG CHO VAY
CI.JA NGAN HANG THUONG
1.1. Hoot dOog cho way ala agio hang thuong mot.
1.1.1. Mal :dem cho vay cats ngan hang throng mgt.
Quan he cho vay duqc hinh thanh va ra dei te rit lau. Cling yen su phat
trim cita
nen kinh
te
thi throng, ac hlnh thi c cho vay mei ngiy citing ceo trinh dt, cao han.
Trong thuc tier c6 rit nhieu hinh thirc cho vay,
m&i
mOt hlnh thee cho vay deu c6 dicta
hen kinh te
xA
hOi cu the, chung
t6n tni song
song va
b6
sung cho nhau, Clang gip vai
tr6 quan tang trong qua trinh phat trien call nen kinh
Trong cac hlnh thirc cho vay thi hinh thirc cho vay ngan hang deng vai quan
tang trong nen
kinh te,
n6 dap ling phin lon nhu au di vay cua cac ca nhan, doanh
nghiep vi cic
t6
chirc Utile trong nen kinh te. Hoot dung cho vay cling la ho$ dOng
kinh doanh chti yeu cua ngan hang throng mai. Lqi nhu

t
in tit hog dOng cho vay
thuong chiem phin 16n trong
t6ng lqi
nhuan ala ngan hang thuong moi.
Lujt
cic t6
chirc tin dung ban hanh nam 2010 guy djnh Khoin 16 Dieu 4 ve
viec cho vay dui vai khich hang tai ac
t6 chirc
tin dung thi: "
Cho vay la m tit hinh
thtic cap tin dyng, theo do ngan hang throng mgi giao cho khach hang mot khoan tan
di dyng vao mOt myc 'itch va mOt that gian Mat dinh theo them thuan voi nguyen
tdc co hoan Ira gdc va
1.1.2.
134c dam ctia cho vay tql nein hang throng myi.
- Tinh phap ly
cna
cho vay:
Hoat dOng cho vay pea ngan hang thuang mai (NHTM) dutic dua trot
' nguyen
tic hoan tra va sir tin Wang. Theo de ngtrei di vay se phii holm trit ca gee len lai khi
khoin vay den h?n thanh toan. Ngoiti ra trtrec khi cho vay, ngfin hang phiti c6 su tin
Wang del vii ngtrei di vay, tin ring hp se tri duqc nq cho ngan hang.
Trong quan he di vay, hieing c6 su vin dung cult quyen se httu ma chi eel RI van
dung cua quyen stl dung. Cu the b day, ngan hang chuyen
qui&
sir dung
vin ala

mirth
cho khach hang di vay trong mOt khoang thbi gian nhit djnh da them thu$n.
Kink yen quan he mua bin, gia ci ngang biing yen gad tri trao d6i, trong quan he
cho vay thi gia ci
duqc
hieu IA lai suit. Lai suit cao hay thip phtt thuOc vao thbi gian
dm khan vay. Khoin vay c6 thbi gian cing dii dieu nay d6ng nghia vii rid ro cing
cao thi lai suit alit khoan vay ring cao vi nguqc kti khoin vay c6 thin gian tang ngin
thi lai suit cult khoin vay ring thip.
1
— Phan loci cho vay:
Tuy
theo cat tieu thirc phan

khic nhau mrl hoot dOng cho vay cua NHTM duqc
phan ra khic nhau.
+
Phan loci theo dii tuqng khich hung bao gem: chlnh phtl; the to chile Si
chinh khic nhir: Ngan hing, ding ty tii chinh, ; doanh nghiep; ci nhin.
+
Phan

theo thin hon khoin vay: ngin hon; trim lion; dii hon.
+
Phan loci theo phuong thirc cho vay: thin chi; tirng lin; theo hon mile tin
dung; Juan chuyen; tri g6p;
+
Phan loci theo muc dich sir dung yin vay: diu Us; phim Ai sin xuit kinh
doanh; tieu dung.
+

Phan loci can al vao tai sin dim bio, the chip: c6
tai
sin dim bio, the
chip; khong c6 tii sin dim bio, the chip.
—
Quy trinh cho vay vi thu nq:
But 1: Huang din khich hang lam dui tue vay
But 2: Ngin hang den hinh xic time thong tin khich hang cung cap.
But 3: Ra guy& djnh cho vay.
But 4: Gill ngin.
But 5: Gil= sit thu nq vi thanh ly hqp deng cho vay.
—
Lai suit trong hqp ang cho vay theo thoa thu$n gifted khich hing vi ngan
hing cho vay (lai suit to djnh, Ili suit thi not ).
—
Cic khoin cho vay c6 ho#c khong o5 dim bio thy vio viec dal* gia vi xep
hang khich hang cut% ngfin hiing cho vay.
—
Khi ket that hqp demg khich hang c6 nhiem vu tri gee vi lai hotIc met at they
thu$n khic nen duqc nein hang cho vay chip thu$n. Tutting hqp khich &mg
kh8ng thuc hien duce hqp deng hay kh8ng c6 met dieu khoin nito khic thi Si
sin dim bio thut quyen guy& djnh ctia ngan hang cho vay.
1.1.3. Vai frit ail: hoot ding cho vay.
1.1.3.1. Val trb dli obi nin kink ti
—
Hoot dOng cho vay that diy qui trill tich to gip bung von thin rei trong
xa
hOi vi tieing cao hieu qui sfr dyng von.
Val chile Wing IA flung gian tai chink dimg gifts nguiri di giri lien vi nguiri vay
tien, nazi fling da glop t#p truing moi nguen tier nhin nit trong xi het thanh ngu6n

yin lam, qua d6 dieu tiet quan he cung — ciu ve lien to trong xa hOi, thea man tot nhu
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Thang Long University Library
cau
cite khach hang. LI mOt don vi kinh doanh trong
Cush
voc den te vii moc dich lqi
nit*, the NHTM lutin tim catch de
t6i
da hem lqi nhufm cia minh. Lqi tic thu duerc
cis ngin hang dirge hinh thanh ter 'lilting hoot dung chtl yen cho vay vi cac hoot
dOng, djch vo khitc cilia ngin hang. Trong d6 thu tir hoot dung cho vay la chit
yeu.
Vey
cac ngin hang phii ay
von
6 diu de cho vay? Phil chang la vOn to cet cim ngfin Wing.
Cau tra lbi 6 day 11 the ngin hang phil di huy dOng
vOn nhan r8i tir cac t6
chirc kinh
ti, ca than vi the tang 15p din cu trong nen kinh
te
sau de phan ph6i loi mOt catch hqp
ljt. Chin!' nh6 c6 hoot dOng cho vay ctla ngin hing ma the chit the trong nen kinh
to
"thus
von"
c6 as hOi lcheing nhemg bito
ton
than nit

s6 hen
cim minh ma can c6 the
tilt@ them mOt plan thu nhtp, can d6i vii cac chit the
“thieu von",
hoot dOng nay gitlp
he c6 di von cho hoot dOng sin xuat Unit doanh ho#c dip ling nhu cau diti
song.
— Hoot
dung cho vay g6p plan day nhanh qui tranh di sin xuat mer rung, day
moth Mu tu phit trim.
Thoc
te
cho thay bat kt mOt doanh nghiep nho
muOn
hoot dOng vi thoc hien
sin xuat kinh doanh Ming can mOt luqng von nhit djnh, trong truing hqp muOn
rung sin xuat kinh doanh thi can phii co mOt luqng
von
lem hot. Hien nay, trong nen
kith
te thj
fruiting vii so c4nh tranh coc lcjr gay gat, dei hoi khach hing In& luirn phil
dOi mai vi me rung sin xuat kinh doanh. Tuy Stift khong phai bat lcji lchich hang nio
cling du ngu6n von
de c6 the me rung sin St kinh doanh. Voy het
thy
vOn i diu? Vi
hoot dOng cho vay cua ngin hang chinh la thu tra 101, ngutm von cis ngin hang giip
With thimh nen
von co

djnh vi
von
luu dOng cim Mulch hang. Viec mer rung thong
thuong yeti nhieu nuerc tren thi giOi, nhu ciu ve
von Iii
cling ngiy cling cao km, the
thinh phttn kinh
te
dang rat can
von de
d6i meti c8ng nghe, mit rung sin xuat kinh
doanh phi hqp vii so phat then cim
xi
hOi, del NM ngin hang phii
no
loc hcrn nits de
dap
img nhu cliu ve von ngily cing 1611 dm the doanh nghiep.
ThOng qua
von vay
cis ngin hang, vies doanh nghiep ding ding
von
thy de
du
tu von
de hien diti hem may mac thiet bj, d6i mai deg nghe, lim cho the doanh nghiep
d6 phit trien hem, ding cao &Km chat lueing sin pham, to ra dirge nhieu sin plam
hot
th6a man nhu ciu trong vi ngoili mac. Nhu vh, hoot dOng cho vay da g6p philn
lam

giitm gii thanh sin plam, cling nhu tang cao chit luqng sin phim, tang cao !chi
tang citnh tout mill cac doanh nghiep tan thj truing
qu6c te.
— Hoot dung cho vay g6p plan quan trong trong dieu
tie[
vi plan ph6i cac
nguan
van.
Von sin xuat kinh doanh trong
nen kinh to
vOn dung lien toc vi hien hien cac
hinh thirc lchic nhau qua
m8i
giai dap cis qui tranh sin xuat, to thinh chu thin
hoin vat Ilan chuyen
von
duct the hien dm% dung tien te. Trong qua frith d6 de c6 the
3
hog dOng lien tuc, dai hei nguEon v6n cua doanh nghiep phii luon ton tai d6ng thin ba
giai doan: du tra - sin xuat — Itru thong. Tbr d6 xiy ra hien tut:mg thira vi thieu van tam
thbi: tot le tai mOt thbi diem nhit djnh co nhung doanh nghiep cer v6n thin r6i vi e6
theng doanh nghiep 1M dang thieu van. Hien lining nay xiy ra thuOng xuyen vi ph6
bien trong bit kt nen kinh 4 nio, Illm nay sinh nhu au birc thiet phii gild guy& dugs
yin de dieu hba van. NHTM vii vai trb le trong gian tai chinh dung ra top trong thin
ph6i lai tier te, dieu hes van cho ac doanh nghiep, tao dieu kien cho qul tranh sin
xuat kinh doanh cua doanh nghiep kh8ng bj gian doom
1.1.3.2.
Dik viii hopt ding nits
nein king.
Cho vay la hog dOng cot ban cba NHTM. NO II hog dOng chit y'eu chiem tSr trong

lem trong tang thu nhip cua nem hang. Th8ng qua hog dOng cho vay, nem hang co the
dieu him van, hart chi nii ro ve van, rid ro thanh khoan , thong qua host dOng cho vay
cling g6p phin cling c6 man quan he ctia khlch hang vOi ngan hang. Trong nhttng niim
glin day, nen kith to veri nhu cau mo rung quy m8, trong bi ccr sZr vet chat hien dai, den teri
ilia mei toin bO nen kinh te, da cho thay nhu au von thing vi dui hart la cue ky an Oat
va 0 cling quart tong. Nguem van nay tato dieu kien cho ac doanh nghiep d6i mei khoa
hcc ky thuot, trong thiet b1 ding nghe mei, phuong phip san xuat mei de dtra ra nhdng
loaf hang h6a m6i. Day hi dieu kien de cac ngan hang mer rung pham vi hog dOng ctia
minh va nay cling kiting djnh vi the vi vai fro cua rninh trong nett kinh
Han nits, hog dung cho vay can 111 rich thirc kha thi de gild quyet nguan von
huy dOng can du thira tai mOi nem hang. VI v#y nghiep vu cho vay can phii duqc tang
cuing de citc nein hang c6 the tham gia na
km vio
su nghiep cling nghiep h6a, hien
dai hea did nu6c.
1.1.3.3. Dal viii Mach
hang.
Voi su phit trier nhanh cheng curt nett kinh te, da so cad doanh nghiep khOng c6
chl van de c6 thE thuc hien ac hog dOng kinh te ctia mirth, nhu au van cim ac doanh
nghiep IA rat 16n. Doanh nghiep sir dying van di den hath sin xuat kinh doanh vi ac
hog dOng kinh te khlc. Hog Ong cho vay cart ngan hang thucmg mai c6 the dap Ong
duqc nhu au ve van dm khich hang, dim bito quy m8 van vay vi tinh nhanh cheong
trong khoin vay cho khlch hang. De c6 the tan tai trong mai train canh tranh gay gat
hien nay, ck doanh nghiep an c6 sum nhay It de niim bit thi twang mix tieu, muan
den Brill ditty hien kip thin sin St kinh doanh, doanh nghiep an c6 ki hoach nguim
van de len vi On djnh de cel the mua ac yeu to diu vio, chi phi sin xuat, chi phi than
cong, Chinh vI voy, mi hog dung cho vay ctia NHTM trer thanh den bay 0 thng
can thiet cho hog dOng sin xuat kinh doanh vi tieu thing cua cac doanh nghiep.
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1.2. Thiim djnh Si chinh dg in
Mu to
trong bout dOng cho vay cast nein hing
thuirng mui.
1.2.1. Mt& nips thins djnk Mi chink dp• tin An 1w.
Tham djnh tai chinh di/ in trong hoot dOng cho vay cue NHTM lit viec to
thu th#p xis
l
thong tin ye tai chin!' cua dg in mOt cich khich quan, town dien. Cic
nOi dung ca bin inh htemg trim tiep den dnh khi thi cue dg an lam can dr de ngan
thing ra guy& djnh cho vay.
— Str can thiet phii thgc hien them djnh tai chinh dg in trong hoot dOng cho vay
cue ngan hang thuong mui.
Hoot dung cho vay theo dg in trong hold dung cho vay cue NHTM la horn dOng
dem lui nhieu igi ich cho ngin hing song ?long thoi ne ding la hoot dOng doi hdi Nat
16n, thtri han k6o &Xi vi tiem in nhieu rui ro. Vi 15
,
do do, tram khi cho vay, nein hang
can ti'en hinh them djnh tai chinh dg an mOt cich Dion tong.
Thim djnh tai chinh dg an
du
tu trong NHTM dirge xem la giai dorm Ich?ri
dau
quan tang nhit trong qui trinh cho vay dg in. Qua qui trinh them djnh, ngitlt hing se
c6 cii nhin win dien
a
dinh gii dg in. Ti nheng ket qui phan tich thu dune, ngin
hang se c4 bien phip
tie yin ber tot
qui With cho vay, qui frith thu ng nham Nut the

cac rat ro, n>ing cao hieu qui cho vay cue NHTM.
Mit khic, thong qua hoot dOng thtun djnh tai chinh dg in, dc ngan hang e6 the
giup der cho the don vi vay yen ce phuong Wing vi bien phip xi: ly the van de lien
quan den dg in mOt each
tot
nhit. Glop cic ca quan quin 15
,
nhi nuke darth gia
dirge
sir
can thief va tinh phit hqp cue dg in yeti quy hooch phit trien Chung cue ngenh, xic djnh
dirge
tich eve vi lieu eve dui dg an khi di vio hoot dOng tren
the
khia quilt
khic
nhau.
1.2.2. Mpc dick vd
,
y whin the skim djnh Mt chink dg dn Au tw.
Tr'en thgc
te,
phan len the di: an dux hien der dang, that boil la do da khong dirge
them djnh mOt
each
ki Wang
truck khi thgc hien, cen mang firth chit quan cue ngutri
1#p dg an. Do v#y khi ce nhitng thay ded dive ti ngoii dv kien, cac chu dau to thtr?mg
lam vio the bi dOng vi lung ding. Chinh vi le d6 bit 1c9 mOt dg an nio, vies thim djnh
dv an

du tu,
(Ric biet la thaw djnh hieu qui tai chinh lit khau v8 ding quart tang,
khong the thieu dirge khi tien hinh dau
tu vim dg in.
Tham djnh dg in du tu con co nghla khtic nhau doi yin chti dau tu, nha tii tny
vi dui v6i cac ca quan quan ly. Ve phis NHTM, viec dittm djnh dg in diu tu (1#c biet
la them djnh tai chinh dv in lai rang can
thiet
cy the nhtr sau:
5
-
Thim dinh tai chinh du an ginp clic NHTM dua ra kit

ve tint) khi thi hieu
qui ye mit tai chinh ciut du an, tir d6 xac djnh duce khi nang hoan vin ctla du
in. Tren co so nay, cac NHTM men dua ra guy& djnh tai trq cho du in hay
khan, neu ce thi tii trq b mire nao ve gia tri khoin vay, then hart vay, du kien
lien dO gill ngin, lai suet cho vay, cach thtic thu my, cite hien phap Wm dam
tien vay
-
Them dinh tai chinh du an gulp the NHTM luting fru& duqc cic ruff ro e6 the
)(ay ra nhu: su hien dOng elm thi truing diu vao, cac sin pham diu ra, cic yeu
t6 ding nghe, mat yeti t6 chinh sich, m8i truing phap
19_ gay inh huling den
qua trinh trien khai thuc hien du in do. Tir d6 cac NHTM se co co sea de tham
gia gap St, tu van, bA sung them cat gill phap cho chi diu tu Main hen the
den mix thap shat mqi nilro ce the thy ra.
-
Thong qua qua trinh tham djnh, cac NHTM se co can cu de kiem tra viec sir
dung von co muc Bich, thing deal ttrqng hay khling. Vigor kiem tra nay se thuc

hien truerc, trong va sau khi ngan hang tien hanh gill ngan, gOp plain thee diy
du an du tu c6 hieu qua.
-
Tham djnh tii chinh du an la Ong vies rot phi= tap, vi the kh8ng the tranh
kh6i nititng thieu set khi thuc hien. Viec tham djnh du an se giup cho tic min
b0 tilt= djnh ciut ngan hang phli thuang xuyen duqc tich lily kinh nghiern,
buff
bye, ding cao
kg
nang phan tich, danh gia va than djnh tic ruff ro ciut du In.
Nhu 4y, thin djnh tai chinh du in la v8 cling quan trqng. NO ginp tic NHTM
dish
gia duqc chinh xac hien qua tai chinh den nhu hieu qui din to du in, tir de km chqn duqc
nhOng du an ce tinh kha thi cao de tai trq, dim hi° ;dui ging thu hOi von va lei vay.
1.2.3. Quy trinh
thins
S/nh dr tin tau tar tgi ngan hang
thuring mgt
Muc
ditch cita ngan hang khi cho vay du an lit lam sao de eel the dim bao duqc an
town luqng v6n vi lam cho ne sink lbi. Tuy nhien di c6 the thu hOi dti von va vay
nhu mong mut% thi ngan hang khemg the chi diva vao ket qua thin djnh du in cue cic
ca quan qutin 19 nhi nuOc vi nha diu to ma ngan hang phii tu tham djnh du in bang
phtrcmg phlp va theo quan diem rieng ens mirth. Do vay, ngan hang tien hinh thin
djnh du in chn yen tap trung vao tinh phn hqp ve mat phlp ly, hieu quit Si chinh dac
biet la kha ning thu hOivon du tu. viec thin dinh cult nem hang duqc dien ra trong
suSt thbi gian dien ra hoot dOng diu tu ifs lum hinh thanh du an den Me du in di vlo
hoot dOng vi thu hOi dit v6n ma nein hang mong mu6n. viec thim djnh nay dbi
hOi
NHTM phiti co mOt quy trinh tham dinh khoa hqc vi chat cite de c6 the dim bio thu

hOi du von.
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Thang Long University Library
Quy trinh thim djnh (kr an tai NHTM gam ca:
—
Thim djnh cac chi tieu phi di chink
+
Thong tin phap ly bao gam: Ten doanh nghi'e'p, lo3i hinh doanh nghiep, gily
chimg then clang Icy kinh doanh, yen dieu co du yen hien tat, ngtrai dai
dien doanh nghiep, ngtrai dui dien vay von,
+
ThAm djnh thong tin ye ban dieu hank, ban quan tri cua doanh nghiep bao
gam: ten don vi, ty le von g6p, tri gia von gap, nganh nghe kinh doanh.
+
Thim dinh ve sin phim bao g6m: MO to dtic diem aia sin phArn, firth hinh
thj truing va hien dung gia.
+
Phan tich host dung etia doanh nghiep bao gam: Diu vao (loci hang h6a,
tong nh$p hang vao, phuong thieve mua hang, phuang that giao hang,
phuong that thanh town, mOt se del tic den vao lam); Diu ra (lo.i sin
pham, ty trcmg hang bin ra, phuong that ban hang, phuong that giao hang,
phuong that thanh town, met s6 dei tic 16n); Nang lye host gong sin xuAt
kinh doanh (rang hit ca sa vet chit; bang tang hqp tong suet thiet ke va
thuc to cult nha may; Ming luc may mac, tong ngile; nang lqc nhan sit; nang
lye thuc hien du an).
—
Them djnh cat chi lieu tai chinh.
+
Phan tich mOt s6 chi tieu trong bang can d6i ke toan bao gam: Phai thu
'lath hang, ten kilo, tai sin c6 djnh, diu to tai chinh dai han, xay thing ca

se der dang, vay nein hat, phai frit ngubi ban, vay dai han, nq dai han, von
chit sa hitu, lqi nhuin de lgi, the khoan mix thing luu y khac.
+
Phan tich bao cao kit qua kinh doanh bao gam: Doanh thu (ea au doanh
thu, xu huemg bien dung, nguyen than hien dOng, Mc dO tang truing, cat
than t6 anh htremg, ); khoan giant trt1 (ty trcmg, xu huang bien Ong,
nguyen !than, cach Ichic phyc, ); gia v6n hang ban; lqi nhuon (cc ciu, xu
htn5ng bien dOng, nguyen nhan, Mc de tang truing trung binh, nhan to filth
htremg„ ); met s6 yeu t6 ding luu y khae.
+
Phan tich cac he s6 tai chinh bao gam: t6c dO tang quern doanh thu, Mc dO
tang truing lqi nhuen, ROE (lqi nhuen sau thui/v6n chit sa httu), ROS (lqi
nhuen sau thue/doanh thu),
—
Thong tin ve quan he coa doanh nghiep vii cat t6 chat tai chinh.
+
Phan tich quan he tin dung tea doanh nghiep vii the t6 chat tin dung theo
thong tin dm khich hang cung tip va thAm djnh cart phong the
►

Binh bao
7
gem: ten t6
chirc tin (long, loai vay, s6 tien theo tong hop dong, tai sin dim
Ho, moc dich sir dung, du nq hien 4i, tinh hinh khoin vay.
—
Phan tich nhu tau vay von.
+
Thong tin co ban ve do an bao gem: ten do in, quy m8 von
dAu tit, vj

tri
dau
tu, tong mirc dau tit, yen to co, von vay,
sin phaim dau
ra, chit tau tu,
sir can
thiet dau
tit,
lien de, thoc hien ke hoach, lien dO thoc hien thoc
te.
+
Phip ly ctia do in bao
gem:
cic 116 so, van ban, chung tir lien quan chimg
mink phip 151 do an.
+
Titian dinh tinh hop It tits quy mto dau tit: so sixth
suit dau to vai
suit din
to do BO xay dung ctia do in tuang to.
+
Thong tin ve ding nghe do in bao g6m: cong nghe do in do
kien ip
dung
vi inh hutmg tit chinh sich ctia chinh
+
Tham dinh nAng lot quin 15
,
ctia chit
du

to bao
gem:
nAng loc ban Binh duo
quin bit do in, kinh nghiem quin ly tii chinh do in, Wing lot don vi giim
sit thi cong,
nguen von nr
c6 cua doanh nghiep.
+
Thim djnh khi nAng trim khai thi cong ctia cic nhii thin bao g6m: nhi thin
chinh thi cong phAn xi y dung, kinh nghiem mkt nhi than trong thoc hien
Ong trinh tuong ttic, nhi thin cung cAp cong nghe, kinh nghiem cua nhi
tau cung
cAp
ding nghe trong thus hien cong trInh tuong
+
Tham djnh khi nAng von hinh dm do an bao g6m: kinh nghiem quin
dieu hinh dm ban Binh duo, tj
,
tong the nguyen vet lieu
du vio
de sin
xuAt ra met sin pham dau ra, khi nAng cung (mg cic nguyen slot lieu
du
vac,
tren thj trutmg,
nheng
thu$n lqi vi eche khAn cda do in de co nguyen
lieu
dAu
vitt

+
ThAm dinh Ichi Wing tieu thy sin phAm dm do in: thi tnamg moc tieu ciut
do in, quan he cung tau tress thj Inking muc tieu, vi tri cua do in so vOi thi
trueng mix lieu, sit khic biet
ve
sin phiun cua do an so voi d6i thti quilt
tranh tren thi tnemg,
to
chile mc5 With tieu tho.
+
Hieu quit tit chinh do in bao
g6m
cic chi tieu: NPV, IRR, du% gian hob
von.
-
ThAm
djnh di sin dim bio bao g6m: loai tii sin; chit str hitu; h6 so phip
ly
cult tii sin; m8 ti tii sin; gii tri djnh gii; cAn cu djnh gii; du nq
tei
da duqc
dim bio; dieu kien nh$n tii sin, thil tut thoc hien, bier phip quin ly
,
theo dOi,
kiem tra, giim sit, dinh gii lai tii sin.
8
Thang Long University Library
1.2.4.
NPi dung coo thim djnh lei WS dr in
du

Ur.
Thim djnh tai chinh du an bao g6m nhieu nOi dung lien quan chat the yen nhau.
Nhang nOi dung chi yeu ma clic nhi them tlinh chi trqng :
- Xdc djnh tong du tan von du tir vi citc ngu6n tai trq ding nhu ac phut:mg
thin till trq du tin.
-
Xac djnh chi phi vi lqi fch colt du in, to 46 xfic djnh dung tien cia du an.
-
Xac djnh
tY
suit chiet khau elm du An.
-
Xac djnh ac chi tieu hien qua tai chfnh du In.
- Dinh gilt nii ro tong du an.
1.2.5. Hoot
ding thins djnh tai chink dr in Au tr trong hops king cho vay
cira
ngdn hang throng mpi.
1.2.5.1. Thins din!: Sing met diu tir va nguin tai try cho dr sin.
ThAm
djnh tong mire dau to li met trong tilang nOi dung quan tong b?ri tong
mirc dau to ce anh hu?mg rat lifm den soot qui trinh durc hien va hien khai du an diu
hr. Chi can nhOng thay d6i nh6 trong tong mire dau to nhu thieu von hoac lang phi von
da tao ra nhOng anh hthmg len 461 yeti tom b0 du an. Trong nOi dung tham djnh nay
can chit frog den cac van de nhu &nit gia tlnh hqp lY cia quy mo von vi ca cau
ngu6n von
,
kiem tra sit day 46 ciut cac khoitn chi phi, xac djnh nhu eau von diu to cho
tong thai Icy va cu6i cling la kiem tra cac ngu6n tai trq von cho du
an.

Vai moi van di
di kern voi d6 la vied nhan djnh ac ruf ro c6 the xay ra, di tir 46 dua ra ac bier phap
khac phuc kip th6i.
Mak het, la can b0 Mn djnh can xem xet din mat hqp 13 ,
cua tong inqc
dau
tit. mOt s6 Icholin von dau hi an xem xet chi tilt nhu von dsu
to
xay lip, von dau to
thiet bj, vOn kiln thiet ca bin vi ac loci von khric. Trong met so trubng hqp
ac
chi
dau to dittoing khai gilun so vai s6 von thus ti dl
a
ding hon trong vies xin vay von
ngan himg. Neu !thong xem xet lc, rat c6 khi !tang trong giai down thud hien du In se
yip phii rirf ro thieu vOn din din thin be du an bj dinh tre, anh hu?mg nghiem tong
den hieu qua cia du an. Ben canh do cling c6 met s6 trutmg hqp khai vtryt qui s6 vim
an thiet, dieu nay lai gay ra tinh trang lang phi von khOng
an
thiet vi inh hutmg tryc
tiep toi cac chi tieu hieu quit di chfrilt cia du an. Nei chung, cac can be thiun djnh can
phii xac djnh duqc quy m8 von hqp ly
an that
ctia du an tIt'ng thai ding xem zit den
ca au nguan von cuts du dn. MOt ca au von hqp 15
,
la khi le dau to cho kiln thiet
cao hon xay lip. D6i vol clic du
An

du to chieu sau va mo rang, tY le dau to thiet bj
can dat la 60%. Tuy nhien phii hit she firth host then firth chit va dieu hen cy the ciut
du dn. Trong twang hqp ac du in sin xuit cong nghiep c6 tY le xay lip va kiln thiet
9
cc ban cao can phii
duqc
ri soli tim hieu de c6 bien phap elfin bat quy me vi Ich6i
luqng xay lip mOt cich hqp 15r. Cic can 1)0 thin djnh can phii luem ket hqp xic djnh
tong mut von diu tu di d8i v6i viec xic djnh mOt cc cao von dau tu hqp 1ST cho du an
de
diun bio tinh hien qui.
Tren cc so danh gil quy m8 vi cc ciu hqp ly cia king vein dau tu the can b0
them dinh con can &th gii nhu ciu sir dung von cho timg thbi lcjr. Cin phii &Snit gii
dirge tien dO thuc hien du in vi kM Wing dip emg von mkt doanh ng,hiep trong timg
giai down,
day Ii
mOt nOi dung quan tong, ne khong nhftng chi giip giim bat ren ro
g#p phli do thiku von trong qui trinh thuc hien du An vi von Muth ket qua Mu tu mi
con li can cu quan trong
a
xic
djnh mire lAi suit cho vay hqp ljr trong timg giai down
cis du in, $c biet lii giai down thut hien du in.
Ket hqp yen viec dinh gii tong mile Mu tu cac can 1,0 them djnh phii danh gii
phan
tich dirge the nguOn tai trq von cho du an, dieu nay lien quan an mic dO chic
chin ve nguOn von dm du an. Ben canh nguOn von vay ngan hang, du An con c6 the
huy dOng yen to rat nhieu nguOn khlc nhau vi viec diinh gii tOng quan etc nguOn tii
trq d6 se glop cho cic can b0 them djnh ce the xic djnh dirge nhu cao ve von cho timg
giai Clop, xic djnh duqc k'

e hooch gill nem cis etc nguon win de. DO cling lit cc se
de xlc djnh mac lAi suit chiet khiu hqp l5r vi col inh hu?mg true kap tai etc chi tieu
hien qui di chinh sau nay cis du an.
Them djnh tong mile du to li mOt nOi dung quan trong vi dirge ip dung vii tit ci
cac du an ki ci du in cda tu item hay ciia chinh phu. De tinh town tong tuft dit
' tu cis
du an etc NHTM 6 Viet Nam thubng ding phuong phip tong chi phi de xem xet lei tOng
mire tthu tu ma Ichich hang dua ra, the 'chain chi phi cling nhu tOng mat diu to thuemg
duqc so sanh doi chi& tren mOt miu cia rat nhieu du an tucmg duong trong ding Mil we
ma ngen hAng da tong cho vay. Viec yen dung phuong phip so sash d6i chieu nhu v#y se
lam giim then gian cho etc can b0 thiun djnh trong qui trinh phan tich danh gii cling nhu
dua ra cic ket luen trong doi chinh xic ve tong mac von diu tu cia du an.
1.2.5.2. Thins
*h
doanh dm, chi phi cut; dy dn.
Viec xic
dinh doanh thu vi chi phi du in cult chi Mu to thir?mg ce rat nhieu sai
sat do phu thuOc vio rat that' yeu t6, yeu to chi quan vi yeu to ichach quan. Trong
khi
d6 doanh thu vi chi phi lei ail nhftng yin to quyet dinh tai lqi nhuen trong tuong
Iii
cia du in vi ant huing true tiep ten den hoot dung cia doanh nghiep cling nhu
khi
Wing tri nq cia hq desi vii nem hang. Chinh vi vey nOi dung My dirge etc can 130
thin djnh thim di/1h het sire
kg
luting vi then tong.
V'e doanh thu coat du in an phii kiem tra den tinh hqp 15
,
cia gii bin sin phiun.

Gil bin phii phi hqp yea mit gia Chung cis thj twang vi dOc tinh sin phim cling
10
Thang Long University Library
nhu kha Wing

tranh cfra doanh nghiep di vay tren thi trutmg. Gil ban con thay d6i
theo nhu ciu ciut thi throng vi chinh sach cos doanh nghiep trong timg thbi k9. Cac
can be thim dinh cin nim re duqc xu the bien dOng gil ca. Ben sh de quy mo
sin luqng hqp 1, cling la met nit t6 quan trqng, neu c6 qua nhieu hang tan kho trong
khi kh8ng phai do chinh slch ban chiu cos doanh nghiep thi dig thut su la met m6i lo
vOi bit ke doanh nghiep nio. Nam bit duqc gilt ban va sin luqng cola sin phirn
dich vu ctia du an cac can be thim dinh c6 the
a
danh danh gia duqc chinh xlc doanh
thu ala du an trong cac nam sau My.
D6i vai chi phi vim de hang du la kiem tra str dAy dti vi chinh xic cue
cac
khoin chi phi. De lam duqc (Lieu d6 S can be thtun dinh an lop bang tinh chi phi cho
du an. Chi phi g6m nhieu tool khlc nhau
—
Chi phi xay lip g6m : chi phi v$t lieu, chi phi thiet bi, chi phi kho bai
—
Chi phi nhan cong gam : chi phi tit Luang, phu cap, chi tra bao hiem xa hOi va
cac khoan thutmg
—
Chi phi quan 1y gom : tom be chi phi cho be may quan I, doanh nghiep.
—
Chi phi khlc nhu : chi phi khiu hao, chi phi bao tri, bao clueing, chi phi thue to
vin, chi phi thug quang c.ao
Xem xet doanh thu vi chi phi IA met nOi dung vo ding quan trqng va het sac

thiet yeu , cac can 130 thim dinh kheng nhOng cen phial tich, danh gil a thtri diem xem
xet cho vay ma ngay ca khi du an di vao hog Ong cac can be thim dinh phai thutmg
xuyen theo dai sly hien dOng va de xuit giai phap gill quyet kip then. Cling nhu nOi
dung thim dinh tong ram dAu to khi thAm dinh doanh thu va chi phi hiu het cac can
b0 thim dinh ala cic NHTM tinging dung phuong phap so sanh d6i chi& vai nhemg
du an lien quan cling ngitnh nght, Iinh Arc va ket hqp vai de la ca phuong phap du
bao chir yeu la du bao ve thi truting de c6 the thim dinh viec tinh doanh thu va chi
phi dm du an chinh xlc hay chua.
1.2.5.1 Trim
rink
15
suit chill khisi "r" nia dye dn.
Day la chi tieu danh gia mirc lqi nhu$n binh quan tai thieu ma ngan hang va
doanh nghiep lc, vcong nh$n duqc khi tien hanh thuc hien du an. Thuting thi xlc dinh
t, suit chi& khiu "r" c6 hai twang hqp:
—
Tnrinig hqp 1:
+
Neu van sir di,mg horin town IA von vay a mot ngtain thi "r" la lfi suit vay.
+
Neu
vim sir dung hoan tan IA von vay, nhung vay to nhieu ngutm thi "r" la
lei suit vay binh quan cue tAt ca cac ngu6n.
11
, 'It_
E .iliderk
r=
Trong do:
L
k

: S6 von
vay tir nguim k.
rk: Lai suit vay tir nguen k.
m:
S6 ngu6n vay.
+
Neu vay theo cac kjr hart khic nhau thi phiti chuyen Iii
suit
di vay ve cnng
met lcjr han, thong thu&ng la theo nAm.
r,, = (1 + re — 1
Trong de:
r„ :
Lai suit
theo kir han theo nim.
r
i
: Lai suit theo lcSr han t (thong, quSr, ).
m : se kt han t trong 1 nom.
— Truing liqp 2:
+
Neu chr an huy dOng von tir hai ngu6n: Van chit str hfru va vein vay, thi'Y' la chi
phi sir dung von binh quart gia guy& (WACC — Weighted average cost
of capital).
WACC = %E * e + %D * d
Trong do:
%E: TS' le
von
chit so Mu.
e: suit sinh Itri

win
chit so hfru khi co nq vay.
%D: tjr le nq (nq vay — Debt).
d: lai vay.
%E + %D = 100% = 1 :
king cac trong so.
+
Neu chr an cdo nhieu ngutn vay khic nhau (Di,
D2, )
vOi lai suit khac
nhau ttrcmg Ong la (di,
d2, . • .)-
WACC=VoiE
s
e+%D1*c11
-1-
%D2*d2+•••
+
Neu firth den yeu to
lam phut:
N.= (1 +
r)*(1 +
f) -1
Trong d6:
Ty
Lai suit
chiet khiu c6 firth den y'
eu
to
lam phut (lAi

suit
thqc te).
f: TS/ le lam phut.
r: Lai suit chi& khiu chua firth den yeti
t6
lam phut (Ili suit danh nghia).
12
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n
=i
l
vk
Thang Long University Library
1.2.5.4. Them gnh dbng din hdng nim.
Doi vii
cac NHTM not chung khi lien hanh thiun djnh hieu qui tai chinh cue dv
in thi cic chi tieu Wm chi phi sin xuit kinh doanh, doanh thu, lqi nhuin, Ur dv in
chua chic di la chi tieu thvc sv ding quan tam nhit. Bii le cac chi tieu nay chi mang
nghia tong kit hog dung kinh doanh cue dv in tren s6 sich ke tom (chi mang tinh
chit thii Icy) ma kh8ng the phan inh chinh xic thu nhip vi chi phi duqc thu vao hay
chi ra, hay not each khic chin to kheing the xic djnh &Km thii diem 'cat hien cia
cac khoin din nay. Chinh vi voy, de co the dua ra duct nheng phin tich, dinh gia
chinh xic nhim xic djnh dv in co hieu qua ye met Si chinh hay Ichong, ben earth cic
chi tieu chi phi, doanh thu the can bt, thim dinh cart quan tam Uri ding tien hang nim
cita dv an (CF).
Ding tien cue dv in duqc dinh nghia lit phin chenh tech trong ding tien cis
doanh nghiep trong giai don mil dv in duce dive hien so yeti lic khong thvc hien dv
an. Ding tien dv in bao gem ding tien vao vi ding tien ra. De don gam hia vi tiet
kiem chi phi thvc hien, trong cie dv an ding tiin daring duqc gia djnh Ii xuit hien
vao cuii nam.

Ding tren gific dO dm the NHTM, yen tu each la nhi tai trq dv an, cie dv in ma
ngan hang thim djnh duqc
tai
trq bbi cie nguis von Mn hqp bao gam yen tv co
cue
doanh nghiep, va yen vay ngtin hang. Ding tien cis rata dv an la ding tien tong hqp
tir ba ding din: ding tiin hog dOng sin xuat kinh doanh, ding tien tir hog dOng diu
tu va ding tien tir hog dOng Si chinh.
Trong di ye co bin:
—
Ding tien (CF) = ding lien vao — ding flan ra
—
Ding tien vao (CIF — Cash Inflow): Phan anh cac khoin tien thu vao hang
nam trong Man 130 chu kt cue dv an.
—
Ding tien ra (COF — Cash Outflow): Phan anh cac khoin tien chi ra hang nam
trong tom b0 chu ky cart dv an.
D6i vii cac ding tien tir hog gong du to thi ding tiin ra bao gem cac khoin
chi du iu tai sm co djnh vi nhu eau van luu dOng ban du con ding tien vao bao
gom
cac khoin thu hei cued kjr nhu gia tri thanh ly di slut co djnh (thying duqc thy bing
gia tri tai sin can lai mkt tai sin co djnh mei ky hoic tric luqng thvc ti) vi yen luu
d(mg thu hii cuii k9 (thtremg &Km thy bing mhu eau vim luu dOng cuoi kt).
Doi vii ding tien tir hog dung tai chinh thi clang tien vao bao gom cac khoin
nhu ghip yin tv co, yin vay con ding titan ra bao gim cac khoin tri gic vi Iii vay,
chi tri ce rim hay khoin chi cho phic lqi, khen thuing
13
Tuy nhien da phin the doanh nghiep di vay di du to sin xuit kinh doanh vi
dong tien cis dv in de la dong tien clot hoot dung sin xuit kinh doanh. Trong he thong
NHTM thutmg xic djnh clang tien nay bing:

Deng tien hoot dOng sin 'wit kinh doanh = lqi nhuon sau thue &km t + khiu hao
tai sin c6 djnh + Ili vay — von dau to ban du
Tom loi, co the coi viec tam djnh dong tan la khau quan trqng nhit trong qui
trinh thim djnh tin chinh dv in toi ngfin hang. DAy la ca sty chic chin nhit gii p cho
ngin hang xic djnh duct khi Ming tri nq g6c vi Ili vay cia dv in sau nay.
1.2.5.5. Thins (link ale chi titu ttii chink.
Sau 'chi tien Wirth thim djnh xong dong tien hang narn cue dv an, the can 130 thim
flip tvc thiun djnh den clic chi lieu hieu quit di chinh tits dv in, cic chi tieu nay dong van
tr6 quan trqng vi inh hiring den the guy& djnh cho vay sau nay lx!ri chfmg phin inh nit
re mac dO Ida thi dm do in diu to dual etc dt) djnh lugng. Cic chi tieu hieu qui tai
chinh thuting dirge phial tich dinh gii trong qui trinh thim djnh tai chinh g6m
—
Lqi nhuan than (W — Worth).
—
Gii tr1 hien tai Tong (NPV — Net Present Value).
—
T$' suit hoin von nOi bit (IRR — Internal Rate of Return).
—
He s6 hoin von (RR — Rate of Return)
—
Thai gian thu h6i von dau to (T)
—
TS/ so lqi ich chi phi (B/C : Benefits — Costs Ratio)
—
Phan tich lei
16
theo diem hes von (BEP — Break-even Point)
Tien thvrc to tai the NHTM, trong qui trinh thim djnh tic can lx) thim djnh chi
chit acing den 3 chi lieu chinh da la : gii tr1 hien Mi rong (NPV), tS
,

suit hoin von net bit
(IRR) vi thin gian thu h6i von (T). Boi vi, mOt clv in duqc dinh gii tot hay kitting khi dv
in d6 phii too ra duqc lqi nhuAn 16n, t9 suit sinh 16i cao — it nhit la cao han tS
,
suit dm Ili
hay hoc suit sinh 16i mong mu6n cue nhi diu
to
hoc suit chi& khiu binh quip nginh
hoc thj taking va dv in phii nhanh thong t
h
u h6i dirge von de hp the nit ro.
—
Gin tri hien tni rong(NPV).
XuAt phit cue viec &nit gilt chi tieu Wily Ia dv an dsu to chi dirge thvc hien nett
khoin tien nhon dirge tit dv in it Whit phii bang khoin tien da be vio diu hr. Tuy
nhien, nhitng khoin tien ma dv in dem loi trong twang lai tai nhang diem khic nhau
phii dua ve cling mOt thtri diem thong qua mOt mac Ili suit chiet khau do nguyen tic
gia tri than gian cue dong Wen. NPV cho to hi& mart lqi nhuAn rang tuong duong dirge
quy ve thtri diem hien tai cue dv in thong qua mOt mac Ili suit chiet khiu (thong
14
Thang Long University Library
thud ng d6 la lei suet thj triRmg). DO chinh la fieu chart de xic djnh mirc der hien qui
elm &Ong viec sir dung cac ngutin Ivc dau
tu.
Theo ding thus:
1

1
NPV = E
t

_
B.*

vn r
1
*
-0
'

L'i="
Trong do:
13
;
• cac khorin thu ciut nem i (doanh thu than, gia tr1 tai san thanh ly,
yen
ltru
dOng be ra ban diu va thu ve 8 earl ddri dv > n )
C1 : c8c khan chi cos nam i (chi phi
von
diu to ban tau, chi phi Wing Mum )
r : lei suet chi& khau
A
n : so nem hot dOng
Cua
dv an
Tren thvc
to tai
cac NHTM viec tinh totin thuZing sir dung phen
mem
excel dtra

tren nguyen tic chiet kheu the dung tier hang nem ve thai diem hien WI. Viec den
hanh tinh taw nhu viy luta dim bao tinh chinh xac cao va elm thieu thin gian cho
cac can b0 them djnh.
Dimg tren quan diem ctia cac ngin hang, citc quyet djnh dau to chi duce thong
qua vOi cac dv an c6 NPV > 0 cho they dong tier tir dv an du de tra von vi Ili vay,
ding thai dem mOt khoan Iqi nhuin bang NPV cho chir dau
Pr.
- Ty suet hoin
von nOi b¢
(IRR)
Ty suit hoin
von nOi N
(IRR) cita mOt dv an cho biet ty l sinh Rri hang nem
tren mOt ding von dau
to
b6 ra. NO duqc djnh nghia la ty suet chiet khiu lam cho NPV
cua
dv an bang 0.
Co the tinh IRR then cong they:
Tim r
i
< r2 vit (r2 - r
i)
S 5%, tucmg irng ce NPV
I
> 0 va NPV
2
< 0
NP14
e

„
IRR =
r
i +
Npvii-NPv2k
r
2
ri)

Trong d6:
r
i
: Li lei suit chiet khiu img vOi NPV1
r
2
: La lei suet chiet Ichiu img Writ NPV2
Dv an
duqc
chqn
la dv an c6 IRR len hon lei suet
' diet kheu, Urn truong hqp co
nhieu dkr an ma chi chqn mOt thi to chqn di/ an co IRR 16n nhit va len hcm lei suet chid Ichiu.
Tren tlwc de tinh IRR se rit met rat nhieu thai gian va cong sire chinh vi viy
cac NHTM thuang dung die phin mem may tinh chuyen biet nhu excel de
tiet kiem
thin gian WI chi phi. Phuong phap nay se cho ket qui chinh xac nhet.
15
-
Thiri gian thu h6i van T.
Sit

dyng phuong phap de danh gia lieu quit tai chinh dv an se xac djnh duqc
Ichoang thoi gian cin thief de nhttng khan thu nhip kt wing trong tuong lai ma dv an
dem 1ui c6 the bit dip dirge Itrqng
vein din to
ban
diu.
De xac djnh then gian hoin von cac NHTM thubng ap dung phuong phap
tnt
din bring cach lep bang tinh deng tier hang nlim sau d6 tinh lily ke &Mg tier cim dv an
de xac djnh xem trong khoing thoi gian nilo clang tie
►

c6 sv dei dau c6 y nghia la dv
in da bit diu thu hei
vein diu
to vi c6 lfi. Ket hqp von de 11 xem xet thbi gian thu hei
von diu to mit
cac chit diu to dua ra xem c6 hqp Oven quit trinh tinh tofin hay thong.
Vol cac dv an &X lop, dv in
duqc
chqn la khi thei gian hoin
von ciut
n6 nim
trong khoang thin gian hoin
von
tieu chuin. Thbi gian hoin
von tieu chuAn
cim dv in
c6 the duce xac djnh dva tren kinh nghiem cua cac can be thim dinh, thiri gian hoin
von

trung binh cua ngimh hoc dva tren khi nAng dv dab cim nha dau
hr.
Vol cic dv an logi ft* nhau, cac dv an se duqc sip
xep
theo thoi gian hoin vim
giam din. Dv an c6 thin gian hoin
von
nhanh nhit vi nim trong khoitng then gian tieu
chuin se duqc Iva chip.
Qua vi'ec phin tich, dfinh gia cac chi tieu tren deu c6 uu vi rilitrqc diem rieng
nen trong qui% trinh thim djnh cac can be thim dinh ket hqp cac chi tieu de dua ra kit
luen chinh xac ve tinh khi thi ctia dv an
du tit
1.2.5.6. This djnh nii ro dlr dn.
Phan tich rid ro dv an 11 mot hirer rit quan trong, g6p phin thong nh6 vio
quyet djnh c6 tii trq dv an hay thong ctia NHTM.
-
Cac dv an
du
to duce soon thio vi firth toan hieu qua kinh to
tren
co se dv
kien qua trinh kinh doanh thu Iqi nhuOn se dien ra trong tircmg lai. Lqi ich vi
chi phi cim cac dv an tra din theo thin gian hoot deng cim dv an vi phv thuec
rat nhieu vao cac
yeu t6 colt nen kinh te.
Do de, dv doan deng tier rat kh6 c6
the trAnh khOi sai sot.
-
Viec thu th$p thong tin vi se lieu cin thiet cho cac dv bao chinh xac deu rat

ten kern. Do d6, pit tich run ro tii chinh giup Sion dung nhemg khu vvc
a
bj
raj ro de top trung sv quan tim quip l5r.
-
Gap loci bat Siang dv in xiu vi Iva chqn Milan dv an
tot.
This djnh kith ndng rid no* cdo dy dn.
Dung duei gee de cira NHTM, thl van de duqc chit trong nhitt de Ii !chi riling
tra nq cua dv an, dim bac, thu hei ci nq
g6c
vi Ili vay dei van cac dv In dung hart
djnh. Do Vey, trong qua birth thim djnh dm can be thim djnh luon phii quan dun ten
16
Thang Long University Library
nguan tri nq hang niim ciut du in, tinh town chinh xic that gian thu hai van diu tu vet
kiem tra thubng xuyen ket qui hoot dung ctia du in khi du in di vao host dOng. Nguan
tri nq dm du in hang nlim bao gam lqi nhuen sau thut, khiu hao vi cic nguan ba
sung khac. Tuy nhien chit yeu let van death gia nguan tra nq hing nfun tren 2 nguan
chinh let !chin hao tai sin c6 djnh let lqi nhuln sau thug.
Cin b0 thiun djnh can phii dua veto ke hooch khan hao, bang du fro doanh thu
vi chi phi cult du in di thim djnh khi nang tri nq hang nitm tir 46 xic djnh bang can
dai tri nq mia du in.
Tfr being can dai Sri nq the an 130 thiun djnh cel the tinh duqc tS
,
le dim bio khi
Ming tra nq eta du in trong tong vi due ra kat dfuth gii ve Wilt hieu quit vet
kha nang tri nq eta du in trong ttrcmg lai.
1.3. Chit Itrung thim dinh tii chinh dg in din hr trong hoot ding cho vay ctia
ngan hing thtrung

1.3.1. Khdi Wins chit hong Shim fink tdi chink At an au W.
Chat lugng eta viec
thim djnh du an nth chung vi thim dinh tii chinh chr in
nth rieng c6 inh htremg rat lem den hoot dOng cho vay eta NHTM, tir da inh huemg
true flip tea lqi nhuin vi su an town eta ngan hang.
Trong qui trinh thim djnh Seta chinh du
an,
de du an duqc vay tien met nem
hing khong bj met von, cac can bo thim djnh phii xem xet, dinh gia mot cich khich
quan nheng van de c6 lien quan den khia canh teti chinh cfra du an. Can bei thim dinh
phii danh gia xem: du an c6 mang 13i lqi nhuen de c6 khi fling tri nq cho nein Ming
hay khong? Thai gian tra my lit bao lau?
MOt du an dot hieu qui ve mit tai chinh khi du in 46 da thim djnh phai ce Icha
nang tri nq (ca geic va lei vay) thing theo du kiln, thiri gian them dinh nhanh ce hieu
qua, c6 hieu qui ye xa hOi, khong phit sinh cic khan my khe doi, qua hen, tir 46
gitip cho nein hang c6 lqi nhuftn. Mot du in thim djnh kern, khong ce) hieu qui ve
tai
chinh khong rtheng lim cho nem hang 'thong thu hai duqc van, suy gietm lqi nhuin
met can c6 khi nang din then bet we phi sin. Do do, 'tang cao chit luqng thim djnh
tai
chinh du an diu tu la nhiem vu quan trqng hang diu ctia nitoi ngan hang, n6 dal heli
phii duce lam thtremg xuyen, ce khoa hoc vi nghiem
die
1.3.2.
Cat chi Ulu plan fink chit Iwgmg thins trinh tdi chink ay an din tut
1.3.2.1. Thai glum thins ainh.
Cong tic thiun djnh suy cho cung Ii cung cap thong tin sau khi )(at mink vi dinh
gii, nhim dua ra quyet djnh c6 cho vay hay khong dai yeti yeu can xin vay von
cua
khich hang. Ma thong tin phuc vq cho viec quyet djnh phii diy du, chinh xac vi kip

17
then. Neu th8ng tin dua ra sau khi thtun djnh la chinh xic, day du, ngth king ra quyet
djnh cho vay hay thong, nhung lai khong mang tinh kip theri thi thi se inh huang
khong nh6 ten hoot dOng ciut ngin hing, lum min long khich hang den vay. Vic cung
cap th8ng tin chinh xic kjp thin se &up ate linh dgo ngin hing c6 quyet djnh &mg
den, the hien tinh than hop tic cue ngin hang ddi veri khich hang, cho they chat luqng
lim viec cum cic can b0 tin dung nen rieng, cling nhu cea ci nem hing nei chung,
dOng then
lgi fiat
kiem duqc then gian cling nhu chi phi cho ci ngin hang cling nhu
khich hing.
Diy la yeu to rat quan trong trong phin inh chit lukmg hoot dOng cue ngtin hang,
cling la yeu to quan trong de danh gii chit luqng tam dinh, nham muc dich gift chin
nhfing khich hang
tot
et 10i ved ngin hing.
L3.2.2. Lpi

rbng tir hops dfing cho ray dir dn.
MOt khoan vay du thu duqc lqi nhutin du kith cao, nhung du in c6 doanh thu
khong de de be dap chi phi thi khich hung khong ce khi ning tri nq goc vi lAi vay
S den ngan king se N thiet hai du it hay ninth. Ngth hing c6 the bin tai sin
dim
bio nhung d6 chi la 'nth phip dei ph6 tirc the& nhung khong phii lac nio tii sin
dim
bito cling c6 the bin duqc hoc bin then mem gii ma ngin hang mong muth. Con vi
lau dii, nth tinh trong nhu voy xiy ra lien ttic thi ngin hang can phii xem xet lai chat
luqng tin dung cita mink hay n6i each khic lu phii xem xet lai chit luqng them djnh
tii chinh cue minh. Tom 10, cac khoth cho vay du in kh8ng c6 chit luqng deli c6
unh

htemg xau den thu nhOp tha ngin hing, thorn chi de doa den khi ning thanh khoin
ciut ngin hang, den skr an town trong hoot dung a% ngfin hing. Nguqc I0i, cic khoin
vay c6 chat
luqng a
idling 'Meng nein hang sir dung vein thin riii de sink lei, ma
con mang lqi nhuon cho ngin hing. Neu Iqi nhunn rang tir hokit dOng cho vay du in
cang cao, the high hokit dOng cho vay du an mkt ngan hang cang hieu qua, cling chinh
li Gong tic tan djnh not chung vi them dinh tii chinh du in nen rieng thkrc hien tot
truest khi dua ra quyet djnh cho vay.
Chi tieu de dinh gii Iqi nhuth tir cho vay du in li chi tieu tSr
suit Icri
nhuin. Chi
tieu nay phiin ink kha nAng sinh ltri cua cic khoan vay trung va dai han, qua de phan
inh chit luqng them djnh tai chinh du
in du
tu. Chi tieu nay cang cao thi chit luqng
them djnh tai chinh du in
diu to cling tot.
— Lq
ns
i
n
n
g
hu4
du
n
n
t:
cch

hoz
yy
tru
nn
gg
va
trat

+ TS
,
suit lqi nhuan
Ngoai chi tieu ty suit lqi nhuin can co chi tieu tj lg Iqi nhuon cho vay trung va
dai hen cling phan inh chit luqng cho vay dq an trung va dai han cda ngan hang.
_ Litt
nhu.in ti} cho pay
Wang
roa dal
tan
TS
,
10 nthin cho vay trung vi dii hurl
Tong lot
nhu.In
cfr cho vay
18
Thang Long University Library
Chi tieu t' lqi nhuin cho vay tnmg va dai Mgt phan anh mtic dO quan tong ala
hoot dOng cho vay tnmg va dai han trong hoot dOng cho vay ctia nein hang. Neu tS
,
1

nay cling cao chimg to nen hang c6 mOt nguen lqi rat len tir hoot dOng cho vay trung va
dai han, dieu d6 co nghia chit lugng thim djnh tai chinh do in cila ngfin hang rat tot.
1.3.2.3. Np quti hgn
vd
19
np
yid hp nin
Sing die np cho vay dp tin.
Cho vay do in la mOt looi hlnh cho vay trung va dai hon ma ngftn hang cung cap
cho cac doanh nghiep. Vi viy, mOt so chi tieu dank gia chit lugng cho vay tnmg va dii
hon tong the hien chit lugng thim djnh do in not chung va thim djnh tai chinh do in
rieng.
-
Chi tieu ve du nq va ca cau dung trong cho vay trung va dai hon:
Ty le du nq trong cho vay trung va dai hon
Dv
nq

va han
Ting dv nq cho vay
Chi tieu nay phan inh quy m6 dm cac khoitn cho vay trung va dai han trong tong
du nq cult ngan hang, chi tieu nay cling thip chimg to trong hoot dOng cho vay hung
va
dai him con kern phit trien hay s6 lugng do in ma ngin hang tim kiem de o5 the
dau
to la ft, chimg to chit lugng h Iinh voc cho vay trung va dai han chua cao.
-
Chit lugng cho vay do an dau to duqc phan anh it net han qua chi tieu nq qua
han trong cho vay trung va dai hon cua ngan hang:
Ty


Ng
qua
hgn
trung tra dai
him
1" no qua hon -
Tong du nq cho
gay trims va
dat hgn
TS
,
10
nq qua hon cling cao phan inh hoot dung dm cac do in ma ngan hang cho
vay kern phat trien, kh8ng dem loi doanh thu ho#c doanh thu khong du de co the chi
tra cho cac loci chi phi din den no cua ngan hang den khi dio hon khong the thu
hoi
dugc. Hay ce the nOi chit lugng cho vay trung va dai han con kern, tucmg throng yeti
chit lugng thim djnh trong cho vay do in con thip, va ngtroc loi tj/ nq qui Nut
trung va dai hon cling thip chung to chit Itrong thim dinh trong cho vay trung vi dai
hon cling cao.
-
Chit Wong cho vay do in diu to con duqc phan anh qua chi tieu no qua hp
khe doi:
Ng
qua
halt kh6
dat
trung va cat
tan

TS
,
le no qua hon khe dei -
T6ng du no cho
pay tning vj dal han
Tuong to nhu chi tieu tS
,
lg nq qui han,
tjr
nq qua han kh6 doi cling cao the
hien chit luting thim djnh thip, tj
,
le my qui hon cling thip the hien chit Wong thiun
djnh tai chinh do in cling cao.
Cac tieu chi nay lien quan ch(It the din nhau. D6i vOi ngin hang, vies khich
hang khong frit my dung hkm c6 lien quan din thank, khoan va red ro thanh khoan, chi
19
phi gia tang de tim nguEn mei de chi tra cho lien girl vii cho vay dung fry (tang. Nq
khe dbi IA mat ldri canh biro cho ngAn hang, by vong thu hOi iqi tien vay trer nen mong
manh, ngan hang can c6 bien phip hitu hieu de giii quy'Et. Mic du tong tic thim djnh
duqc thus hien twat khi ra quyet djnh cho vay, nhung chit lugng cua ne chimg to chi
thiy Mac khi du in holm thanh vi den
kjr tni
nct chung to men co the thiy duqc.
—
Dinh OA:
Dtra vio clic chi tieu tren to co the thiy chi tieu nq qua hun vi t9 le
ng qua hun khet dal la chi tieu quart tong nhit de co the dinh gia cling tic
thim djnh tai chinh du in co chit luqng hay khong.

1.3.3. Cdc nkfin ti dish hung din chit berng thine djnh tai chink dy do Abu tie.
1.3.3.1.
Nhdn
ti
chit quan.
-
Nang lvc, kien thin, kinh nghiem cos cin b0 thin' djnh.
Con ngueri tieing vai tr6 quan tang mang tints chit quyet djnh chit ltrqng thtun
djnh tai chinh du an not rieng, chit ltrqng thim djnh du an nei chung. K
.
& qua thim
djnh tai chink du An la kit qua Ma qua trinh (lath gia ve mkit tii chinh theo !then djnh
chit quan Ma con ngtreri vi con ngubi IA chti the true
nap to
chat vi thuc hien host
dOng tai chinh theo phuomg phip, Icy thuAt cuss mink.
MO
titian
t6
khic khong co 9
nghia neu nhu can 130 thim djnh khong du trinh dO vi ;dieing co phucmg phip lam viec
khoa hgc, righiem tut. Sai lim Ma con ngtreci trong qua trinh thim djnh tai chinh du An
dit va tinh hay
coy
deu din den nlvang heu qua nghiem tong ants huerng den taisin
coa ngan hang, gay cho ngan hang kh6 khan trong viec thu hEi ng, nguy ca mit von vi
suy giam lqi ton kinh doanh la khong the trinh kh6i.
Thim djnh tai chinh du an la met tong viec phut tap, tinh vi n6 khong don gian
chi IA viec tinh totin theo !tang tong that co sin ma n6 dei hai cac can ba thim djnh
phai hai to nhitng

yen t6:
kien thtic, kinh nghiem, nang lire vi phim chit duo dire.
Kien thirc d6 la sir am hieu ve nghiep vu, chuyen man vit hieu biet rang rai ve cat linh
we trong den
sang
kinh
re,
xl hOi, khoa hoc. Kinh nghiem dm can 130 thim dinh cling
c6 inh huong Pit lem ten qua trinh thim djnh, nhang tich lily trong hog dOng thut tier
nhu nap xne
yen khach hang, khio sat non host dOng cua doanh nghiep, phan tich the
bao cao tai chinh se &Up cho the guy& djnh Ma can 130 thim dinh chinh xic hon.
Nang km la khi Jiang nim bit vi xir I9 tang viec tren ca sa kien thirc vi kinh nghiem.
Ngoii 3 yet to tren the can bb thttm djnh can phiti c6 tinh Ic9 lukit cao, phim chit duo
dire vi long say me nghien elm vi kha Wing nhay cam trong tong viec. NM can 130
thim dinh c6 phirn chit duo due khong
tat se
ants huang xiu den quan he giffa ngAn
hang vi khach hang lam mit uy tin cos ngLin hang, dua ra nhftng nhan xet thitu tinh
khich quan, mirth birch lam ca so cho viec quyet djnh cho vay cua ngan hang. Ket qui
thim dinh tai chinh la tong viec caa ca nhAn nhtmg ne inh hiking den tinh hinh
tai
20
Thang Long University Library
chinh cua flan hang, d#c biet la tilang dv an lon doi hoi phiti co tau yen va then
gian keo dal, do da can be tham djnh can phai co tinh
kt
lu#t cao va king thin nai,
tuan thu quy trinh tham dinh cala ngen hang Qe ra va co nhang sang do trong qua trinh
tham djnh. Su hei hr nhemg you t6 tren la co so tien de cho nhang quyet djnh dimg

din
dm can b0 thim djnh tai chiral dv an, tir d6 gitlp ngan hang lira chop nhttng dv an t6i
uu diun bao kha &Mg tra nq caa cac cha dv an theo dung thaa thuo
►

cita hai ben.
Trong xu the phat trien hien nay, dv an du to kh8ng chi gi6i hen trong pham vi
cim cac doanh nghiep trong nuesc ma con co skr lien doanh, lien kat yea nu& ngoli
chinh vi vay van de nfing cao Ming luc, trinh Q0 cita can 1)0 them djnh la cap bath va
phai duqc uu tien.
-
Thong tin thu th$p cho qui trinh thin] dish.
Trong th6i dai bang no th8ng tin nhu hien nay, viec thu th$p nhang th8ng tin vi
khach hang phuc va cho qua trinh them dinh khong phai la van de kh6 khan ma lam
sao de cac ngu6n th8ng tin thu th$p duqc phai dam bito day du, chinh xic va kjp thad.
Viec lay tali lieu, th8ng tin 6 dau yeti s6 luqng bao nhieu phai duqc can nhic tinh town
th#n Mpg trtok khi tien Muth phin tich, &rah gia dv an. Thong tin ma ngan hang co
the thu th$p tir rat nhieu nguen khac nhau:
Tir khach hang xin vay von: Ngfin hang can ca vac he so dv an do chi' du to gai
den, pheng van tut tiep nguOi xin vay van, dieu tra nai hog dOng kinh doanh mkt
nguai xin vay yen, cac bao cao tai chink. Trong do nguen thong tin tir he so dv an la
ngulin thong tin co ban nhit.
-
Tir trung tam tin ding cua NHNN nhu se sach cua cac ngfin hang ma khich
hang vay yen Qa timg co quan he de they duqc nang lvc vay nq, uy tin cos
khach hang.
-
Tir cac nguen thong tin ben ngoai
Thong tin chinh la nguen nguyen lieu chinh phuc vii cho qua trinh tac nghiep caa
can bo thim djnh. Do do, se lugng cling nhu chat luqng vi tinh kjp then dm thong tin

co tic dOng rat len den chat luqng them djnh.
Neu
thong tin khong chinh xic thi mqi
qua that them dinh tir dAu cho den cu6i deu kheng coy nghia cho de thong to sir
ding
cac phuong phap hien dal nhu the nao, thong tin chinh xic la dieu kien de
due ra
nhang Qinh gia dung. Thong tin thieu, khong day dit den den chat luqng them dinh
Bong tot hoc kh8ng them djnh duge, nhat la nhang thong tin khong can )(Ong co the
din tei Iva chip del nghjch, gay rai ro cho ngan hang. Do do, viec thu th$p thong tin
tir nhieu nguen co lien quan den dv an la nit can thiet, tuy nhien khai niem day du chi
mang nghia tucmg Van de la cac nguon thong tin phii dam bao dO tin c#y co
nghia
quyet djnh. Trong moi twang canh tranh nhu hien nay, tinh kjp thei cult cac
21
nguin thong tin thu thep dugc ci sinh htemg khong nhe den chit lucmg thim djnh.
Sr
chfun tre ciia thong tin lam anh huing khong
tot
trong
In& quan he
gift khach hang
yeti ngfin hang, nhit la khach hang truyen thing va c6 the lam mit cu hei tai trq cho
mot du in
tot.
Ngoai ra, ben cunh viec ci dugc cac
ngu6n
thong tin day de, chinh xac va kip
died thi viec km chgn phucmg phap xir 11, km trtt vi sir dung cac thong tin de dung
new dich cling can duqc quan tarn.

Nhu vjy, thong tin c6 vai tr6
tit quan trong tong qua trinh
thim dinh tii chinh
du an, nhtmg de c6 the thu xir 1Y, Wu tilt thong tin mot each c6 hieu qui can phai
c6 the trang thiet bj vi cac phan mem h8 trq.
— Phuong phip
va
fieu
chuin thim djnh.
Tren ca se cac thong tin da thu th#p dirge thi viec 1ua chqn phuong phap thtun
djnh cling rit quan Mpg. DO la viec Ilia chqn cac chi tieu danh gii, each thec xi/ 15
,
th8ng tin mot each khoa hqc, tien tien, phi hqp vgi tang du an cu the giep cho can 131)
thtun djnh phftn tich, tinh town hieu qui tai chinh du an nhanh chong, chinh
xac,
du bio
cac khi nang c6 the thy ra trong tuong lai de tranh duqc the raj ro.
Mai du an c6 nhfkng dOc thu nhat djnh, khong phai bit car du an nao cling lip
clung dirge cac tit ci cac chi tieu trong
he
thing tham clink do di viec lira chqn
phuang phap va cac chi tieu lam sao danh gia dugc tinh khi thi ve m*t tai chinh cim
du an cling nhu tinh kha thi ve kha nang tri nq nghI hang. Phuong phap thim djnh
phai mang day de not dung va de cap din tit ci cac vin de tai chinh
co
lien quan dung
tren gee dO ngan hang. Vgi nheng phtrang phap thim djnh tai chink trong giai down
hien nay se giep cho qua trinh tham djnh dugc tilt* Iii, chinh xac va tom dien hon.
Trong qua trinh tham djnh viec lira chip tieu chuan de danh gia hieu qua tai
chinh cfm du an

dAu to cling rat quan trong. Viec tinh thin den gia
trj thed gian cM tien
trong cac tieu chuan them djnh tai chinh du in la cut Icy quan toung. Tien c6 gia tri ve
met then gian, ding tien helm nay c6 gia tri khac ngay mai, nhieu du an co khi thi vi
hieu qua khi khong xet den gia trj tiled gian tien nhung khi xet den gia tri tiled gian
cua tien thi lai !thong c6 hieu qui
ye
ms t tai chinh. Ngoai ra, viec lira chqn tY 10 kb
suit chiet lchau thich hip la van de cue kt quan trong.
— Ht
thing trang thiit hi phgc vg cho qui trinh thin djnh.
Vgi viec phat trier mph me dm ding nghe thong tin nhtr hien nay da to di&
kien cho cac ngan hang ngiy cing holm thien
he
thing th8ng tin phut vcr dic lye cho
cong tic chuyen mon cfia minh. Bing
he
thing may tinh hien dui va cac phan mem
chuye'n dung da giep cho cong tic tham dinh tai chinh du in thin ra thorn lgi hcm, yeti
22
Thang Long University Library
viec tinh tom cic chi tieu duqc nhanh chung, chinh xic chi trong tich tic nit ngin thM
gian them djnh dtr in. Chi trong thai gian ngin may tinh c6 the xi/ 15
,
luu trey duqc mOt
IchOi lucmg thong tin khoing 16, v6i kha tiling
n6i mang nhu
hien nay thi viec guy cep
de tim kiem thing thong tin an thiet phyc vtt cho thim djnh dv in la rat don gian
va

nhanh ch6ng gitip cho ngan hang flit kiem duqc rat nhieu chi phi. Veld viec img ding
cic phirn min chuyen ding di gitip cho can 130 thiun djnh giai quy'et duqc nhfing vin
de tuong chirng nhu Ichong the lam duct. Tir do, chit lugng thim djnh nay cang dugc
nfing cao.
- TO chic cong tic thim djnh.
C8ng tic thin' djnh la nghiep vµ dad h6i tap kip ctia nhieu hoot dOng khic nhau,
lien
kit chat the veri nhau did hOi ce mOt sv phin ding, sip xep, quy djnh quyen
hot
vi trich nhiem cue cic ci nhfin, 1)0 ph#n thaw gia thim djnh, trinh tv
lien hanh
cling
nhu
m6i lien he
gitta cic ci nhan va cic b0 ph#n trong qua With thtrc hien. Viec
to
chirc diet hanh cong tac them djnh tai chinh dv in
neu
duqc 'city dvng kilos hqc, chit
chi, phit huy duqc piing lye, sirc sang to ctia timg ca than va sirc math gip the too
thanh mOt he thong doing 150 se ning cao chit luqng thin" atilt tai chinh dv in. Doing
Uri, nem hang phi c6 co the kiem tra, &in sit chat the qui trinh them dinh &Si von
timg ca nhan va be ph#n thim dinh. Tuy nhien, cic quy djnh tren khting dugc cling
nhic, g6 be mat di tinh chti dung, sac sang too cos timg ca than lam giam chit luqng
thim dinh dv an.
1.3.3.2. Nlan 14 khdch quan.
Tharp djnh dv an n6i chung va thim djnh tai chinh dtr in mai rieng bi chi ph6i bed
nhieu nhfin
t6
khach quan, d6 la nhUng thin

t6
ben ngoai tic dOng vao dv an lam cho
chit luqng thim djnh tat chinh dv an bi giam slit. Cic dv an thutmg c6
men
thq dfli, do
de rat ro ma cac than
to
khkh quan mang l3i la rat kW) dy bio nhu: tinh hinh kinh te,
chinh tri, cic cc the chinh skh, phip lu$t cue nha nuOc ma cic thin
t6 nay
in&
loon
thay d6i va nim ngoai tam kiem soit cos ngan hang va chit dv in.
MOt
nen
kinh to cue mOt ow& gia phit
then
thieu ding b0, kh8ng
On
dinh, chua
phit
trien
se hart the trong viec cung cap nhitng thong tin chinh xic phuc vtt cho viec
thim djnh. Deng thai nhfing djnh hi:Ong, chinh sich, chief' luqc phit
trien kinh
te, xi
hOi theo vimg, lath th6, nganh chua duct xiy ding cv the, thing b0 va
on dinh ding
li met yeu t6
gay rtii ro trong phin tich, dinh gii va di den chip nh#n dv an.

Nhieu
yeu t6 nun ngoii
tam dy bio ctia ngan hang nhu: thien tai, chien tranh , khting b6
lam cho ngan hang kh8ng the thu h6i duqc
van
bOi vi run ro nay anh hut:mg nghiem
trqng den dv in va doanh nghiep khong the chting der duqc.
23
Mei trutmg phip ly voi &Cling ;Nem khuyet trong tinh hqp ly, dling bit vi hieu
lye cda cic van bin phip ly, chinh sich quin 15
,
elm nhit mac deu tic dung xtiu den
chit luqng thim djnh tii chinh du in cling nhu ket qui hoot dOng dm du in. Cic du an
thuemg ceo then gian keo dii vi thubng lien quan den nhieu van bin luat, dueri luat ve
cic rinh vuc nhu cic van bin ve quan ly tai chinh trong clic doanh nghiep, ck van bin
ve thue, luot doanh nghiep, D6 de neu cic van bin lujt nay khong c6 firth On djnh
trong then gian dii ding nhu ;thong re ring, mirth bach, chOng chto Se lam thay
doi
tinh khi thi mkt du in theo then gian cling nhu gay khe khan cho nem hing trong vier
phin tich, dinh gii cic chi tieu hieu qui, du bio nii ro, lim dio lOn mqi con so tint'
town inh hu?mg den lqi nhuon cila nein hang vi khi tang thu hoi nq elm nein hang.
Mitt thin t6 cling rat quan truing inh huemg den chit luqng theam djnh tai chinh
du in thuOc vi phia doanh nghiep (chi) du in) do lit het so du in mi chi) du in trinh len
ngan hang. Nang lye lap, thim djnh vi thyt hien du in cim chit diu tu yku kern se inh
hu6ng khong nh6 den chit luqng thim djnh clia nem hing nhu thtri gian phan tich,
dinh gii, thu thap thong tin, tinh toin keo dii. Nhieu khi, he) so du in chi) dau tu trinh
qui so sii, thieu sue thieu phyc do tang lye qui yeu kern a khien ngin hing khan
the chip nhon duqc. Nhat li d6i v6i cic doanh nghiep Viet Nam khi ml khi Wing quin
ly
tii chinh vi tiem lye tai chink rat hat che, rui ro du in di vim boat d(mg khong hieu

qui nhu du id& li rat km. Ben canh d6, tinh trung thurc cum ngueo
'n thong tin mi
chd
du in cung cap cho ngan hing trong cac bio cito tai chinh, tinh hinh sin xuit kinh
doanh, khi Ming tii chinh hien c6 cim doanh nghiep cling inh huOng den chit luqng
thim dinh tai chinh du in ctia nem hang trong vier quye't djnh tai trq cho du in.
24
Thang Long University Library
CHIJONG 2. T111,1t TRANG CHAT WONG TRIM DINH TAI CHINII
DV
AN DAU TI! TRONG HOOT BONG CHO VAY CUA NGAN
HANG THIrONG MAI CO PHAN SAI Gem — HA NQI — CHI
NHANH BAC NINE
2.1. Tang quan host dung con Ngin hing thwung mai co phtin Sal Gin — Hi
Ni — chi nhanh Bic Ninh.
2.1.1. Lich sit kink think vi ph& Irian cull Ngin king durang mgi
a phin Sdi
Gdn - Hd Mai - chi nhdnh Bic Ninh.
Ngin hing thircmg
mai c6
phin (NH TMCP) Sii Gen — Hi NOi (SHB) yeti
ten
quOc te:
SAIGON — HANOI COMMERCIAL JOINT STOCK BANK, tien than la NH
TMCP Ming then Nhan
Ai,
hoat (ging theo &ay chimg nhin ding 14 kink doanh
s6
5703000085 do So ke hoach vi dau
to Minh Ph6

Cin Thu cap ngay 10/12/1993 vi
giay phip s6 0041/NN/GP do NHNN Viet Nam cep ngay 13/11/1993, SHB chink that
di vio hoat dOng tir new 12/12/1993. Ngly 20/01/2006 Thong Dec NHNN Viet Nan)
di 14 quyet djnh s6 93/QD-NHNN ve viec chip thuon cho SHB chuy'en doi tir NH
TMCP ding diem sang NH TMCP do thj.
Ngdnh vizi kink doanh :
—
Huy dOng
von ngin han, trung
hurl vi dii han cira cac think phan kinh to vi
din cu duei hinh thisic tilt girl kheing ky han vi c6 k5r han. Phat hinh kt phi&
ce muc (Bch sau khi duqc NHNN cho phep.
—
Tiep Wien
win uy
thic

to vi
phat
trien ala t6
chirc vi ca nhan trong nubs
vi ngoii nu& khi duqc NHNN cho phep.
—
Vay yen NHNN vi cac
t6
chirc tin dung Ichac.
—
Cho vay ngin hen, trung han, dii han del voi cac
t6
chat vi ca nhan sin xuit,

kinh doanh tren dia ban thy theo tinh chit va kha ning ctia
ngu6n von.
-
Chiet khiu thuong phieu, trai phieu vi giiy tb ceo gia.
—
Him
vim vi
lien doanh theo phap lust hien hanh
-
Thut hien thanh than gbh cac khach hang.
—
Thvc hien cac hoat dOng ngogi hei theo Quyet djnh
s6
1946/QD-NHNN ctia
Thong d6c NHNN Viet Nam ngay 09/10/2006.
Giai don
du
mai thanh lip (12/12/1993), yeti von dieu le 400 trieu thing, inking
luai ngfin hang chi c6 try sa chInh dit tai so 341 - Ap Nhcm LOc 2 — Thj iu Phong Dien
— Huyen Chau Thanh — Tinh Cim Thu nay la Huyen Phong DiEn Thanh Pho Cin Thu.
Tong
s6
thin
vien ban diu chi gOm 8 ngtroi, dia bin hoat dOng chi bao glim vai xi
25