Về quản lý rủi ro trong hoạt động ngân hàng ở nước ta hiện nay

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VEQUANLYRUIROTRONGHO~TI>QNG
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NGANHANG0 NVOC
TAHIENNAY
.

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-

hlfchUngta dabiet,mQtngan
ThS. Bam Bing Phudng *
hanghi$nd~iphaidoim~tvai
nhieulo~i rui ro, a daytrong cac rui ro giupchonganhangtranh
ph~mvi baivietchungtoimuontraodoi dlfgc phannaocacruiro do.

vecaclo~iruirocabantrongho~tdQng
Nganhangsaxemxet hosakhach
kinhdoanhnganhang,do la: Ruiro tin hangtheocacdiemchfnhsauday:
dl,Jng,rui ro thanhkhoan,rui ro nguon
- Nang Il!c phap IY va nang Il!c tai
von,ruiro lai suat,ruiro hoidoai,ruiro chfnhcuakhachhang.
trongvi$c cungung cac dich vl,Jngan
- Ml,Jc
dfchvayvoncuakhachhang.
hanghi$nd~i.Sauday la mQtso khai
- Xemxet cac bi$nphapbao dam
quatcabancuatanglo~iruiro:
tienvay.
cAe L041Rill RO
- Ll!a ch<.>n
hinhthUctin dl,Jng.
Xemxet
ve
hoancanhkinhte va
1. Rui ro tin dl:lng
cuaNhanlfac.
Rui ro tin dl,Jngla mQthi$n tlfqng chfnhsachtindl,Jng
- Xemxetve khanangchovaycua
thlfong g~p a batky mQtnganhang
thlfangm~i (NHTM)nao,va no cOng nganhang.
xay ra trEmtat ca cac linh vl!c, doi
Tuy nhien, cac bi$n pMp tren
tlfgng,vungdautlf : quocdoanh,HTX, khongthe thay the cho cac the che,
hQsan xuat, cho vay san xuat, kinh bi$n phaptin dl,Jng,sl! c~n trQngva
doanh,tieudung;chovaykhuvl!c nong nangIl!c can bQtin dl,Jng,he trq cua

thOn,thanhthj...Ruiro tin dl,Jngxay ra chfnhquyenca sa.'
co th~ do nguyennhanchu quan ve
2. Rui ro thanh khoan
phfa NHTM, khach hang vay von,
Rui ro thanhkhoanpMt sinh khi
nhlfngcOngcOthedonguyennhanbat
nhangnglfoiglti tiendongthoi co nhu
khakMng nhlf thientai,dichho~...
cau rut tien glti a nganhangngayI~p
Xin neumQtso bi$nphapde phong tuc. Trongnhungtrlfoog hqp nhlf v~y,
doi pM, h~nchevaicacruirotrongtin thi ngan hang phai di vay bo sung
dl,Jngnhlf sau:
nguonvon thanhtoan ho~c phai ban
ThO'nhlt: Phanchiavagiaih~ncac mQtso lo~igiayto co gia cuaminhde
rui rotrongho~tdQngtindl,Jng
(quacac dapung nhucauruttien cuanglfoigai
hinhthuc: Chonhieukhachhangvay, tien.Tuynhien,trongmQtsotrlfonghqp
cho nhieu nganhho~tdQngvay, cho d~cbi$tnganhangcOth~phaidoi m~t
vay a nhieuvungkhacnhau,giC1i
h~n vai rui ro thanhkhoan,vf dl,Jnhlf trong
sotienchovay).
tinh huongdanchungmatlongtin vao
ThO'hai: Xem xet c~n th~n ho sa ngan hang,ho~cnhu cau rut tien co
khachhang:Khinganhangnh~ndlfgc tlnh chatthai VI,Jma nganhangkhong
de nghivay von cua khachhang,can dl! tlnh trlfac dlfqc doi hoi nganhang
phaixemxethosadomQtcachhetsuc phaichitra tUcthai mQtkhoantien Ian
c~nth~ndlfainhieukhfac~nhd~quyet han muc binhthlfong.Trongboi canh
dinhcochovaydlfgchaykhOngva neu do,hauhetcacnganhangdeuphaidoi
cho vay dlfgc thi cho vay bao nhieu, phovai tinhhuongtlfangtl!, thi chi phf
trongthoigianbaolauvadlfaihinhthUc de huydQngvon bosungtanglen mQt

tin dl,Jngnao.Vi$cxemxet hosa cang cachdangke do Ilfqngvon cungung
c~nth~nthi nganhangcangtranhdlfgc trenthitrlfonggiam.
Hi$nnay,trongxu hlfangtl! do hoa
. nhungruirovasl!hieubietnguon
goc
14

ho~tdQngtai chfnhvatlnhlienketnga
cangtang,quantri rui ro thanhkhoan
dongvai tro rat quantrQngdoi vai moi
NHTM va h$ thong ngan hang noi
chung.MQtnganhang mat kha nang
thanhkhoan,nghTala thieu kha nangI
dap ung nhu cau rut tienvai IlfqngIan
cua khachhangthi hi$uung rui ro co
th~ xayra vai cac nganhangkMc. SI!
khan hiemtien dongdien ra vao cac
thoidiemthang 6-7/2001,4thangdau
nam 2002 va thang 10/2002,nhang
thang dau nam 2003 phan anh kha
nangthanhkhoancua nganhangcon
yeu. Cac NHTMNha nlfac dangIy la
"chedl!a chocacnganhangkhacthieu
hl,Jt"nhlfngthl!c te, hQI~i rai vao tinh
tr~ngthieu hl,Jtthanhtoan va phai sa
dl,Jng
nhieuIancongcl,JSWAPvaiNgan
hangNhanlfac(NHNN).D~ xay dl!ng
mQtmohinhquantri ruirothanhkhoan
phuhqpvai moitrlfongkinhdoanhhi$n

nay a Vi$t Nam,thee chUngtoi, la
phlfang phap quan trj rui ro thanh
khoandl!a theeluongtien.Nhltngho~t
dQngthl!c te cua cac nganhanghi$n
naygaynhieutrang~ikhisudl,Jng
cach
Mp c~n nay de quantrj rui ro thanh
khoan.Ve nguyentac, tien gui co ky
h~nva tin dl,Jngnganh~nkhongdlfqc
l

phep pM va ky h~n. Nhlfng aVi$t Nam

thi dieunayvanxayra,d~cbi$tvai cac
NHTMtrongnlfac.NglfC1i
glti coth~pha
va ky h~nbat ky luc nao ma khongbi
ph~tcondlfqchlfanglai suatkhongky
h~n. NglfOivay tra trlfac h~n thi con
dlfqc hoannghenhdo nganhangluon
10sq khoanvay do sa bien thanhnq
quah~n.SI!pM vaky h~nlamxoi mon
mucdQchfnhxaccuamohinhtrongdl!
baoluongtien.De h~nchetra ng~inay,
cac nganhangsa dl,JngphuangpMp
thong ke nhangsl! vi$c dien ra bat
thlfongtrongho~tdQngkinhdoanhcho
kMch hang la cac to chuc kinh te

.

Ngan hOng Nhe nuoc Chi nhanh

TP.He NQi

T~Cm NGhNIIANG -

ro 4 NAM2004


~q
chuy~ndi sollfqng Ian ngoai ke hOC;Jch, chapthi ngCrng
tinhlai.Tuynhien,trong

cackhoantiengai tiet ki$mva cac

trlIanghqpnaynganhangvanchlIathu
khoantfnd~ngbiphavfJky hC;Jn
vaicac dlIqc nq ve d~ dau tlI tiep nen van bi
Iydo khacnhau.Khi lai suattangthi dQng(a day khongban den kha nang
nglfaigai muonphavfJky hC;Jn
d~ dau phat mC;Ji
cac tai san the chapde thu
tLlvaoky hC;Jn
maivai lai suatcao han nq).
neutinhtongIqiWcnh~ndlfqchi$Uqua
- Ruiro thieuvan:Rui ro thieuvan
hem.NglfqclC;Ji,
khilai suatgiamkhach xuathi$nkhi nganhangmat khanang
hangvaysetfnhtoand~tra trlfaChC;Jn chongdfJcacdongtienra. Ruirothieu

nhamtoithi~uhoachiphidauvao.SI! von hay con gQila rui ro vfJnq la do
pMvfJkyhC;Jn
condo51!loikeocuacac biendQngcuatinhhinhkinhte,chinhtri
dOithuhay51!tacdQngcuacacyeuto hay 51!giam sut ve uy tfn cua ngan
benngoai.
hanglamcho nglIaigai tien mat niem
Quantri ruirothanhkhoancuacac tin VaGnganhangkhongdu kha nang
nganhang hi$n nay da dlfqc tang thanhtoandandenvfJnq.
wangdoquatrinhday nhanhtien dQ
De xacdinhtrC;Jng
thai canbangve
hi$nd<;1i
hoacongngh$nganhangva von, nglIai ta do h$ so thanh khoan.
h$thongthanhtoan;tangClfanggiam TrlIaChet, hieutinh thanhkhoancua
satvankhad~ngva thamgia co hi$U mQtNHTM(chukhongphaitinh thanh
quahOC;Jt
dQngthitrlfangliennganhang khoancuatai san co)thl!c chatla kha
vathitrlfangma...Do do,cac ngan nangdapungnhucauthanhtoanngay
hang~akhacph~cvahC;Jn
chedlfqc51! cua cactai san nq.MQtnganhangco
vi$Cxayra.
h$sothanhkhoancaoseco khanang
chongdfJtot handoivai 51!ruttien0 C;Jt
3.Ruiro nguonvon
cuanglIaigai
tien.
Ruiro nguonvan bao gom rui ro
thlravanvaruirothieuvan.
ConcomQthinhthucthieuvonnCta
la

nganhang
khongdu von dap ung
- Ruiro thira van: ThCravan hay
chocac
manvay.TlIangtl!,
co the gQi
dQngvan la mQttrC;Jng
thai mat can
la
thieuvon
tUY$t
d
oi,
la
thieuvon
doi
bangcuacac NHTM,xay ra khi nen
vai nhucauchovayva dautlI tin d~ng
kinhte hOC;Jt
dQngkemhi$uqua,ngan
chonenkinhte. ThieuvantUY$tdoi de
hangkhongtiep c~n dlIqc vai khach
d~ mat nhungca hQidau tlI tot co the
hangho~ckhongIl!a chQndlIqcnhieu
manglC;Ji
Iqi nhu~n;th~m chi co kha
kMchhangdangtin c~yd~ cho vay.
nangmat khachhangkhi hQphaiden
XetvegocdQvi moth!quanh$giuatiet
mQtngan hangkhacmongdlIqc dap

ki$mvadautlIla khongtlIangung.Tiet
ung kjpthai cac manvay.TCrvi$cmat
ki$mtrongnen kinhte van cao, ngan
khachhangvayvonsedandende mat
hanghuydQngdlIqcvon nhlIngkhong
khachhanggaitien.
chovay dlIqc, nen hi$Uqua dau tlI
ThCra
vonvathieuvondeula ruiroo
thap.TrongphC;Jm
vi cuamQtNHTM,thi
d6la vi$ckhOngkhaithachet tiem Cac NHTMkhOngdlIqc d~ qua thCra

nangsinhlai cuatai sanco, chiemgiCt hay qua thieu von . NhlIng, bao nhieu
thai can
quanhieutai sanco khonga d~ngtrl!c thi "du".V~y,xac dinhtrC;Jng
bangve
vanthl!c
chatla
xacdinhmoi
tiephaygiantiepco khanangsinhlai.
Vid~:Ton quy tien m~tqua Ian, hi$u tlIangquangiCtatfnh16ngva khanang
d~ngcua von giam.Vana cac NHTM sinhlai cuatai sanco phOhqpvai tinh
khongdlIaVaGdautlI chosanxuatkinh chat cua tai san nq va d~c di~mkinh
doanh,nen khOngsinh lai dlIqC.Van doanhcua tCrngnganhangtrongtCrng
khOngco kha nangsinh lai thi khong thai ky nhatdinh.
Ruiro nguonvondlIqckhaidautCr
congQila "van"nCta.
MQthinhthuc "thCravan"khacpho nguyennhanchuquan.Machuyeu la
bientrongnhCtng

namquaa cacNHTM kha nangcua cac nha quan tri ngan
thaican
lataisanthechapdangtienhanhxa Iy hangtrongvi$cxacdinhtrC;Jng
bangve
von.
phatmC;Ji
d~thunqnhieu.ThongthlIang
4. Rui ro lai suat
cacmanvay quahC;Jn
mada tien hanh
niemphongde phat mC;Ji
tai san the
COngnhlI gia ca cua mQilo~! hang

"

T~ CIIfNCANIIhNC- s6 4 NAM2004

hoa khactrongnen kinhte thi trlIang,
lai suat cOngthlIang xuyenthay doi,
anhhlIangdenthunh~pva chiphicua
chu the hOC;Jt
dQngtren thj trlIangtai
chinh.
5. Rui ro hoi doai
Ruiro hoidoaila 51!s~tgiamgiatri
cuatai sanco hay51!tangthemgiatr!
cac khoannq phaitra do biendQngve
tYgia ngoC;Ji
t$ anhhlIangxaudenmQt

nganhang.
Ruiro hoidoaiphatsinhtronghOC;Jt
dQngkinhdoanhngoC;Ji
t$, thanhtoan
quoc te, huy dQngva cho vay bang
ngoC;Ji
t$ .

6.Ruiro trong vi~c cung U'ngcac
dich vI;!nganhanghi~nd~i .
Hi$n nay,m~cdOhOC;Jt
dQngtrung
gian tai chinh,huy dQngvan tC;Jm
thai
nhanroi va cho vay cua NHTMvan la
chu yeu va chiemty trQngIan nhlIng
hi$UquademlC;Ji
chlIadlIqcnhlI mong
muon,nenxu hlIanghOC;Jt
dQngchuyen
sangcaclinhvl!Cdichv~ khachuah~n
hi$Uquacaohdn. SI!thanhcongtrong
linh vl!c nay ngoaivi$c ph~thuQcVaG
vi$Ct~nd~ngnhCtng
casav~tchatsan
co con phaiap d~ngnhCtng
congngh$
maitronglinhVlfctinhQcvavienthOng.
Saiapd~ngcongngh$hi$ndC;Ji
se cho

phep ngan hang tien hanh cac hOC;Jt
dQngkinhdoanhtrenquymoIan,nang
cao chat11Iqng,
giamthieurui rooQua
trinh cai to nay lienquanden hau het
cac linh vl!c chu chot cua hOC;Jt
dQng
ngan hang:quan Iy cac phlIangti$n
thanhtoan; Il!a chQncac khachhang
cho vay; hOC;Jt
dQngtham do, nghien
c(ruthi trlIang...Trenthl!c te, mQiIydo
thUcdayquatrinhtaicacaulC;Ji,
hi$ndC;Ji
hoacongngh$nganhangva h$thong
thanhtoan dan den cOngmQ~h$.qua,
muonchienthangtrenthi trlIangtrong
tien trinh hQinh~pkinhte khu vl!c va
quocte.
RUiro trangvi~ccungling cacd!ch
VljngfJnhanghi~ncffiJi
thllangxuathi~n
trangcactrllanghqpsau:

- Vi$c ung d~ng nhieu han cac cong
ngh$tl! dQngtieman khanangchuyen
doi cacloi doxa Iythucongsangruiro
h$ thong,khi cac hOC;Jt
dQngnghi$pv~
dl!a nhieuhan VaGcac h$ thongcong

ngh$dangdlIqcsad~ngrQngrai.
15


~q
- SI! pMt tri~ncua cac nghi~pvl,l
giaodichdi~nta va cac(mgdl,lnglien
quanvaoh09td<)ngkinhdoanh.C6th~
d~ynganhangtainguyccrruiroMm ~n
mai nhlI: Cac van de ve an ninh h~
thong;SI! gian I~n ben trong va ben
ngoai.
Ngoaicac 109irui ro COban tren,
con c6 ruiro trongh09td<)ngkhoquy:
cac to chuctin dl,lng(TCTD)tren dia
banratquantamdencongtac khoquy,
daylam<)ttrongnhO'ng
nghi~pvl,ItrQng
yeu cuam<)tnganhang.Xin neuvi dl,l
cl,Ith~la cacTCTDda quantamtuy~n
chQn,ki~mdem,pMt hi~nva 109ibe
Mn gia,nhlIngvancons6ttrongcacb6
Mn n<)pve NHNNChi nMnh TP Ha
.. N<)i.
Tinhtrong nam 2003,NHNNChi
nhanhTPda pMt hi~nva thudlIqcd~
109ibesoMn giadocacTCTDtrendia
ban n<)pla: 629.267.000d(trongd6:
109i 100.000d: 485.200.000d, 109i
50000d: 121.850.000d,109i20000d:

21.280.000d,109i10000d:170.000d,
109i 5000d: 765.000d, 109i 2000d:
2000d).

ml,lctieu nay cac nganhangcan phai
xac dinh dlIqc 3 yeu to: Khachhang
cua ngan hang la ai? Nhu cau cua
khachhangla gi? Lamthenaod~thoa
mandlIqcnhucaud6?
Ba Is: Tien hanh phan thi trlIang
dl!a tren m<)tso chi tieu chinh nhlI
doanhso h09td<)ng,sollIqng lac d<)ng
(nhanvien),nganhnghehOc,it
d<)ngva
hinhthucsahO'ucuadoanhnghi$p.Khi
d6nganhangsetienhanhIl!achQncac
thi trlIangml,lctieu phuhqpvai nhi~m
vl,Ivaml,lctieuh09td<)ngnganhangda
xacdinh.
B6nIs: Nh~nd9ngva do IlIangcac
109iruiro c6th~xayratrongh09td<)ng
kinh doanhnganhang.Hi$n nay cac
NHTMthlIOngquantamdenbay109irui
ro chinh:rui ro ve tin dl,lng,rui ro ve
thanhkhoan,ruiro venguonvon,ruiro
ve lai suat,rui ro hoidoai,rui ro ve sl!
laa dao cua khachhang,rui ro ve sl!
phasancuacacdoanhnghi~pyayvon.
Benc9nhd6 nganhangcong~pnhieu
10c,ii

ruiroquantrQngkhacnhlI:ruirove
19mphat,ruirovethunh~p,ruirovethi
MOT SO GlAI PHAp TANGCIJONG trlIOngva rui rove chinhtrio
"
. ,
QUANLY RUt RO TRONGH04T DONG
N4mIs: Saukhi da nh~nd9ngva
NGANHANG
do IlIangdlIqccac 109irui ro mangan
D~ quan Iy rui ro tin dl,lng cua hang co th~ g~p phai, ke tiep ngan
NHTMc6 tinh khathi cao,theotOican hang phai lam the nao d~ h9n che

ro h09td<)ng,tangnganhangphaidUll
tri vatinhcackhoandl! phong,dl!trii
- TangClIOngra soatcac h6sati~
dl,lngva thlIang xuyen ki~m tra cacl
nghi$pVI,Ic6lienquandencongtacti~
dl,lng.
- Cac ngan hangtang clIangCaCI
bi$nphapd~ym9nhcongtac tind~ngl
nhlI tang dlI nq, h9 thap tY I~ nqqual
h9nd~ dambaohOc,it
d<)ngkinhdoanhl
...)

cuanganhangc6lai,tangthunh~p,
tV' I
d6 ondinhtamIyva nangcaohi$uqual

lam vi~c cua can bt) nhanvien tronglI

nganhang.
- Cac ngan hang,TCTD tren dial
ban phai phan anh kip thai nhlrng
wang mackh6khan,dexuatkiennghj
NHNNban hanhmai thay the cacco
che, quy che khOngcon phu hqpvai
congtac quanIy rui ro trongh09tdi)ng
nganhangve NHNN.KiennghiNHNN
xem xet nghiencuu kip thai bo sung,
chinhsaacacchinhsach,cacvanban
ched<)chopM hqpthl!ctienh09td<)ng
cuanganhangcOngnhlItrongcongtac
quan Iy rui ro trong h09t d<)ngngan
hang.Cacdjrlhche tai chinhphaixay
dl!ng gia tang kha nangxac d!nhmuc
d<)ruiro h09td<)ngd~dapungvaithl!c
te h09t d<)ngnganhang,hi~nnay ap
dl,lngcac c6ng ngh~ ngan hang tien
nhO'ng
rui
ro
nay.
Mn,
hi$nd9i,.cactieu chu~nnhatdinh
quantamdencacn<)idungsau:
nhamdlIa
ra nhO'nghlIang dan, quy
SfJuIs: Phantichdanhgiava so
M~tIs: Phantichva nh~nra nhO'ng
dinhchungtrongcachthucdoIlIangrui

moi de d09 ta moitrlIang kinh doanh sanh ket qua cua sl! v~n dl,lngnhO'ngke
ro trong h09td<)ngcua dongvon, cac
h09ch
phong
chong
va
xa
Iy
rui
ro
a
ben ngoaic6 tac d<)ngden h09td<)ng
nguyennhan da phat sinh, cac khau
trensovaicacml,lc
tieudera.Tad6c6
kinhdoanhcua nganhang.Vi dl,lnhlI:
lienquand~thietI~pm<)tkhuonkhodu
cacblIacdieuchinhvac6giaiphapmai
Theodoiva dl! doandlIqcdienbienlai
r<)ngtrong vi~c quyet dinh muc von
cho
phuhqpvai
tinh
hinhthl!c
te.
Hon
suat thi truang, tY gia giO'aVND va
thichhqpphaic6d~ budaprui roo
thenO'a
nganhangcanh~thong,danh

USD,giO'aVNDvaEUR,dienbienXNK
- Cac NHTM,TCTD khi c6 rui ro
tren dia ban. DlI bao ve SlI xuat hien gia 19ichien IlIqc quan tri rui ro cua
cua nhO'ngsan ph~mmaide d09 d6n nganhang.M~tkMc, nganhangphai trongh09td<)ngnganhangtuy mucdi)
bien vi ph9mnghiemtrQng,ve congtac to
sanph~mhi~nc6,danhgiachu~nml!c luonluontheodoic~pnh~tnhO'ng
doi
cua
moi
trlIang
kinhdoanhd~
c6 chuccan b<)candieud<)ngnhO'ng
can
Mm Il!c cOngnhlI muc d<)c9nhtranh
nhO'ng
d
ieuchinhvechinhsachquanIy
b<)c6
lien
quan
den
rui
ro
cua
ngan
giO'acacdoanhnghi$pcungh09td<)ng
trongnganh...Dongthai, phantichd~ rui ro cho phu hqpvai nhO'ngbiendoi hang,TCTD d6 sang cong tac khac,
ho~cchuy~nsangcongtacthunq(neu
Umra nhO'ng
di~mm9nhva di~myeu nay.

trong h09t d<)ngcua ngan hang n6i MOTSODE XUATNANGCAOHltU lam cong tac tin dl,lng) .
chung,h09td<)ngkinhdoanhcuangan
- ThlIang xuyen t~p huan cho can
QUATRONG
CONG
TAcQUAN
LY Rill
hangn6i rieng.Dieud6 cOnggiupcho
b<)ngan hang (d~c bi~t can b<)lam
ROTRONGH04T DONGNGANHANG
nganhangthaydlIqcIqithec9nhtranh
congtac tin dl,lng)nang cao trinh d<)
cuaminhhi~nnayla gi?
- T~ptrung,chutrQngdenvi~cdo chuyenmon nghi$pVI,I,trinh d<)th~m
d<)ngnganhang.
dinh,daot90kienthucphaplu~t,ng09i
Hai Is: Ta nhO'ngphan tich atren de IlIangrui ro hOc,it
ra CI,Ith~choh09td<)ngcuanganhang
- Trongcactac nghi~pCI,Ith~trong ngO'vakienthucquanIynhanlIac,giao
thl!c hi~ntrongthai giantrungh9n va hOc,itd<)ngngan hang phai tuan theo dl,lcph~mchatd90duc nghenghi~p,tlI
dai h9n.D~ lam tot dlIqcnhi$mVI,Iva cacnguyentactotnhattrongquanI~rui tlIangchinhtri chocanb<)nganhang..
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TW CIItNcANDANG- &') 4 NAM2004

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