Tăng cường công tác quản trị tài sản có tại ngân hàng công thương Việt Nam

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<i>So 8(73)/2009 </i>

NGHIEN Cflu TRAO Bdi

<b>Tang ciroTig cong tac quan trj tai san co </b>

<b>tai ngan liang Cong tliirong Viet Nam </b>

, BAG THI CHINH (*)

Thue trang tai san Co cua md, co cdu tai san Cd ciia hang Viet Nam. Co cdu tai san Cd
Ngan hang Cong thuong Vipt VietinBank trong nhimg nam gdn ciia ngan hang dugc chuyin dich
Nam (NHCTVN) nhirng nam day dugc bieu Jiien qua bang sau: theo hudng an toan va hieu qua

Tdng tai san Cd ciia ngan hang
tang trugng ea ve quy md va chat
lugng, tinh den thdi diem
gan day.

Vdi mye tieu da dang hga danh
mue tai san Cd nham giam thieu

ban. Den bet nam 2008. tdng du
ng cho vay va dau tu kinh doanh
chiem ty trgng 93% so vdi tdng tai
<i><b>Quy mo vd ca cau tdi sdn Co cua NHCTVN tir ndm 2006 - 2008 </b></i>

Chi tieu

Tien mSt, vang bae da quy
t^iquy

Tien gui tai NHNN

Tien, vang giri va cho vay
cac TCTD khac

Dau tu vao tin phieu
NHNN, tin philu KB

Chiing khoan kinh doanh
Cdng cu tai chinh phdi sinh
va tai san tai chinh khac
Cho vay khach hang
Chirng khoan dau tu
Gop von, dau tu dai han
Tai san co dinh

Tai san Co khac
Tong tai san

Nam 2006
<i>So tien </i>
<i>(Tr. dong) </i>

1.436.603
5.620.312
26.229.341

-867.393

-80.142.030
17.329.218
510.211
1.157.037
2.150.375
135.442.520

<i><b>"A </b></i>

<i>1.06 </i>
<i>4,15 </i>
<i>19,37 </i>

<i>0 </i>
<i>0,64 </i>

<i>59,17 </i>
<i>12,79 </i>
<i>0,38 </i>
<i>0,85 </i>
<i>1.59 </i>
<i>100 </i>

2007
<i>So tien </i>
<i>(Tr. dong) </i>

1.743.604
8.496.135

12.841.040

-739.381

258
100.482.233
37.404.891
684.138
1.214.196
2.507.095
166.112.971

<i>% </i>

<i>1,05 </i>
<i>5,11 </i>
<i>7,73 </i>

<i>0 </i>
<i>0,45 </i>
<i>^0 </i>
<i>60,50 </i>
<i>22.51 </i>
<i>0,41 </i>
<i>0.73 </i>
<i>1,51 </i>
<i>100 </i>

2008

<i>So tien </i>
<i>(Tr dong) </i>

1.986.601
5.957.738
18.420.980

15.346.698


-119.959.936

25.651.010
1.843.294
2.720.120
2.505.798
194.392.175

<i>% </i>

<i>1.02 </i>
<i>3.06 </i>
<i>9,48 </i>

<i>7.89 </i>
<i>0 </i>
<i>0 </i>
<i>61,71 </i>
<i>13.20 </i>
<i>0,95 </i>

<i>1,40 </i>
<i>1.29 </i>
<i>100 </i>
<i>(Nguon: Bdo cdo thuang nien NHCTVN ndm 2006, 2007, 2008) </i>

nii ro trong hoat ddng kinh doanh, 31/12/2008 dat 194.392 ty ddng san Cd; Du np eho vay va cac
ciing vdi sy gia tang dn djnh ciia tang 17% so vdi nam 2007, chiem khoan phai tra cua khach hang la
ngudn vdn huy ddng tao dieu kien tren 10% tdng tai san toan nganh xdp xi 62% tdng tai san, tang 16%
thu|n lpi de VietuiBank da dang ngan hang Viet Nam va la mdt so vdi nam 2007.

hoa danh mye sir dung vdn. Quy trong sd cae NHTM cd quy md tai Nhirng nam gan day, ngan hang

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<b>GHIlN cflu TRAO Bdl </b>

<i><b>So 8(73)/2009 </b></i>
vay, giam dan ty trpng eho vay

trung va dai ban de phii hgp vdi eg
cau ngudn vdn huy ddng (nam
2007 du ng cho vay trung - dai ban
chiem 38,9%) tdng du ng, nam
2008 la 39% dat mye tieu dl ra la
duy tri chg vay trung - dai ban ddi
40%) tdng du ng), tang du ng cho
vay ddi vdi cac doanh nghiep vira
va nhd va ddi vdi eae khach hang
la ca nhan hd gia dinh (chiem tren
60% tdng du ng cho vay); Sang
Igc khach hang, giam thieu khach
hang cd tinh hinh tai chmh yeu
kem nen ty le ng xau tai ngan hang
giam. Chat lugng tin dung tiep tue

dupe cai thien va ddi mdi co cau
theg hudng dam bag cac ty le an
toan vdn, hieu qua hon:

- Nam 2007: + Ty le ng xau (ng
nhdm 3, 4, 5 phan Igai theo
QD493): 1,02% nhd hgn sg vdi
mue tieu de ra la dudi 3%)

+ Ty le chg vay ed tai san dam
bao: 72,67%

- Nam 2008:

Ng nhdm 1 - Ng du tieu chuan:
117.355.850 trieu ddng chiem
97,83% tdng du ng

Ng nhdm 2 - Ng can chii y:
1.267.913 trieu ddng chilm 1.07%
tdng du ng

Ng nhdm 3 - Ng dudi tieu
chuan: 545.031 trieu ddng chilm
0,45%) tdng du ng

Ng nhdm 4 - Ng nghi ngd:
278.437 trieu ddng chilm 0,23%
tdng du ng

Np nhdm 5 - Ng cd kha nang
mdt vdn: 495.071 trieu ddng
chiem 0,38% tdng du no

Tren thj trudng lien ngan hang,
NHCTVN ludn giii vai trd la mdt
dinh che tai chmh ldn tham gia
tich cyc vao thj trudng, ho trg
thanh khoan trong he thdng
NHTM, giir dn djnh kha nang
thanh toan eho NHCTVN ndi
rieng, nganh ngan hang ndi chung.

Danh mue dau tu tren thj trudng
tien te va thj trudng vdn dugc
ngan hang quan tam. Tuy nhien,
nam 2007 va 2008, boat ddng kinh
dganh ed ky ban ngan tren thj
trugng lien ngan hang ed ban che
hgn sg vdi nam 2006, dg nen kinh
te Viet Nam rgi vag tinh trang lam
phat cao nen NHNNVN da thyc
thi chinh sach tien te that chat, vi
vay nhung thang eudi nam 2007
va dau nam 2008 hau het eae
NHTM deu thieu vdn kha dyng.

Dau tu vao chiing khoan nam
2007 tai ngan hang chiem ty trgng
22,5%) tdng tai san tang gap gan

2,2 lan sg vdi nam 2006, nam
2008 ty trgng chiing khoan dau tu
giam do ngan hang phai danh mpt
sd vdn tuong ddi ldn de mua tin
phieu NHNN bat budc nham thyc
thi bien phap "that chat" tien te,
giam lam phat cao cua NHNN.

Tien mat tai quy, tien giri dy trii
bdt budc (DTBB) va tiln giri thanh
toan tai NHNN nam 2006 gdn
7.056 ty ddng chilm 5,21%) tdng
tai san Cd; Nam 2007 la 10.240 ty
ddng, bang 6,2%) ngudn vdn huy
ddng va chiem 6,2%) tai san Cd,
tang 3.183 ty ddng (+45%) so vdi
nam 2006, do sd tiln dy trii bdt
budc (DTBB) tang cao; Nam
2008, la 7.944,3 ty ddng chilm
4,08%) tai san Cd.

Mpt so kit qua dat dupe
Mpt la, NHCTVN da da dang
hoa cac hinh thiic kinh doanh vdn
hay ndi each khac la da dang hoa
danh mue tai san Cd, da dang hoa
cae khoan mue cho vay va ddu Ur:
ddu tu vdn tren thj trudng lien
ngan hang, thj trudng tiln giii
trong va ngoai nudc, ddu tu vao

cae loai gidy td cd gia, ddu tu vdn
vao cac cdng ty kinh doanh von
tryc thude, gdp vdn ddu tu lien
doanh lien kit, tao dilu kien dl

ngan hang san se nii ro.

Hai la, vl quan tri dy trii va
thanh khoan:

Trong nhimg nam gdn day, cimg
vdi su phat triln ciia thj trudng tai
chinh, NHCTVN da da dang hga
danh mue tai san Cd, ben canh dy
trii sg cap, ngan hang da tang tai
san dy trii thii cap, tren nguyen tac
dam bao an toan va tang kha nang
sinh ldi cho tai san. Mac dii nam
2007 va nam 2008, thj trudng tai
chinh, tien te cd nhieu bien ddng
khd ludng gay khd khan ve thanh
khgan chg cae ngan hang nhung
NHCTVN van duy tri kha nang
thanh khoan cao. Thyc hien day
dii cac quy dinh ve DTBB cua
NHNNVN, lap bao cao ve kha
nang chi tra day dii theo
QD457/2005/NHNN. NHCTVN
dugc danh gia la mdt ngan hang da
duy tri kha nang thanh khoan cao,

thudng xuyen duy tri 30 ngan ty
ddng tham gia tich cyc tren thj
trudng vdn, thj trudng lien ngan
hang ho trg cac NHTM khac.

Ba la, NHCTVN da xay dung
dugc hp thdng khudn khd co chi
chinh sach ro rang, thi hien: Khung
chinh sach cho vay kha ro rang, bao
gdm quy djnh gidi han tm dung va
tham quyen quyet djnh gidi han tin
dung, quy che Hpi ddng tm dung,
cac quy djnh ddng tai Up, quy djnh
phan loai ng, trich lap va sir dung
dy phdng nii ro, cac quy djnh cho
vay, quy djnh bao dam tiln vay,
quy djnh mien, giam lai,...

Chinh sach tin dung hudng tdi
phuc vu nhu cau hgp ly cua khach
hang va dam bao kiem soat riii ro:
Md rpng doi tugng edp tin dung
den mpi doi tugng khach hang,
beii canh cae khach hang thude
khdi doanh nghiep, ca nhan,
VietinBank cdn cho vay ho trp
ngan sach tinh, cac dem vj su
nghiep cdng lap, cac dinh ehi tai

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<i>So 8(73)/2009 </i>

NGUIlN Cflu TRAO Bdi
chinh. Cac khach hang dugc ddi

xii binh dang khdng phan biet
thanh phan kinh te ma dya tren
cac tieu chuan ve nang lye tai
chinh, hieu qua kinh doanh,
phuang an/dy an dau tu ciia
khach hang, bien phap dam bao
tien vay,... Cd chinh sach uu dai
ddi vdi cae ddi tae chien luge, cac
khach hang mang lai lai ich ldn,
dam bao lgi the canh tranh ciia
VietinBank, da dang hoa cae san
phdm eho vay. NHCTVN da da
dang hoa boat ddng eho vay theo
hudng md rdng cho vay ddng tai
trp cae Du an ldn cimg vdi sy
tham gia cua nheu NHTM khac.
Tang ty trpng eae khoan eho vay
cd tai san dam bao, giam ty trpng
cho vay eae doanh nghiep nha
nudc nhat la cac doanh nghiep
Nha nude dia phuang cd tinh
hinh tai chinh thieu lanh manh,
hoat dpng kem hipu qua, tang dan
ty trpng eho vay eae doanh
nghiep vira va nhd va cac doanh
nghiep cd vdn dau tu nude ngoai.

<b>Bon la, cac quy trinh nghiep vy </b>

cho vay dugc chuan hga theg tieu
chudn ISO 9001:2000 va cac tai
lieu hudng dan nhu: Sd tay tin
dung, phan tich dam bao ng vay,
quy trinh quan ly chg vay tren he
thdng INCAS. Cae riii ro duge
kiem soat trong qua trinh cap quan
ly gidi han cho vay, khoan cho vay
cu the thdng qua qua trinh tham
djnh cho vay, tham dinh riii ro,
giam sat lien tuc qua trinh sir dung
vdn, tai san bao dam, hgp ddng tin
dung va nang lye tai ehinh ciia
khach hang. Hgat ddng cho vay
dupe dien ra thdng nhat trong toan
he thdng, dam bao cac gidi ban
chap nbAn nii ro thdng qua cac tieu
chuan cap tin dyng, cung nhu cac
bi$n phap quan ly khoan vay.

N5m la, Ngan hang da kien
quyet xir ly np xau, np tdn dpng

trudc day thdng qua cac nhieu
bien phap, vi vay chat lugng cho
vay dugc phan anh thyc chdt ban,
rd rang hon va dugc nang len. Ty

le ng xdu nam 2007 la l,02%o,
nam 2008 d dudi mue 1,1%,
ngudn trich dy phdng rui ro chua
sir dung cdn lai den eudi nam la

1.500 ty ddng.

<b>Sau la, Ve he thdng CNTT va he </b>

thdng thdng tin quan ly:

Trong nhiing nam gan day, ciing
vdi viec sir dung nhdm cae he
thdng CNTT cii dugc trien khai
mdt each phan tan, NHCT VN bat
dau irng dung he thdng mdi
INCAS va trien khai mdt each tap
trung. He thdng nay dugc trien
khai la mdt phan ciia dy an tdng
the Hien dai boa ngan hang va he
thdng thanh toan dugc tai trg bdi
ngan hang the gidi va da hgat ddng
tir nam 2003. Vdi tat cac mgdule:
Quan ly he thdng, Thdng tin khach
hang, Tien giri, Tien vay, Tai trg
thugng mai, Vdn, Sd eai, Khg dii
lieu va Chuyen tien, qua ba kenh
phan phdi (he thdng ehi nhanh,
Internet, ATM). Vdi he thdng
INCAS cd kha nang tao ra khdng

chi cae bao cao cho NHNN va Bd
Tai ehinh ma edn ca cae bao cao
quan ly phye vy eho cdng tae quan
tri dac biet dd la he thdng thdng tin
phye vy eho viec quan ly danh
mue cho vay ciing nhu phuc vu
eho cdng tac danh gia hoat ddng
va ra quyet dinh kinh doanh.

<b>Nhirng ban che </b>

- Ve quan ly thanh khoan, ben
canh eae quy djnh ciia NHNN, he
thdng hien tai eiia ngan hang van
chua tao ra cae bao eao ky dao han
edn lai va edng ng de diing eho
mye dich quan ly thanh khoan. Ty
trgng du ng cho vay trung - dai
ban d mire 40%)/Tdng dy ng eho
vay van d mirc eao. Vi thyc te, co

cau ngudn vdn huy ddng ciia ngan
hang chil yeu la ngudn vdn ngan
ban, trong dieu kien thi trudng tai
chinh tien te ludn dien bien phirc
tap, dieu dd ed the gay riii ro thanh
khoan cho ngan hang

- Sd tay tin dung hien dang sir
dung van cd nhiirng ban che ve

mire do ro rang do cac phan chinh
sach va quy trinh qua chi tiet. Han
nira, sd tay tin dung hien thdi do
tap hgp tir nhieu quy trinh rdi rac
cua cae phdng ban, khac nhau, vi
vay toan bd cac quy trinh ve ban
chat la nhu nhau va ehi khae biet
CO ban ve cac van ban dugc yeu
cau, vi vay edn cd nhu:ng chd
triing lap khdng can thiet.

- Ve hp thdng thdng tin quan ly:
He thdng thdng tin quan ly tap
trung eiia ngan hang mdi dang
trong giai doan dau xay dyng va
hoan thien, vi vay ngan hang van
ehua cd mdt hp thdng thdng tin
quan ly tap trung, tai dd tap trung
tat ca cac thdng tin eua hmg chi
nhanh va eiia loan he thdng. Mdi
phdng ban ed mdt each thu thap,
xir ly va duy tri thdng tin khae
nhau phye vy cho cac mue dich
chuyen mdn cua tirng bd phan cho
nen van xay ra tinh trang khdng
nhat quan va thieu chinh xac. Hon
nira, ngan hang chua cd he thdng
de danh gia hoat ddng theo tirng
bd phan kinh dganh, timg loai san
pham va tirng danh mye tai san.

Thdng tin phye vu cho cdng tac
quan ly va bao cao ve rui ro cdn
ban che.

- Ve md hinh td chirc va quan ly
hien tai van edn nhieu nhuge
diem:

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<b>NGHllN cflu TRAO Bdi </b>

<i><b>So 8(73)/2009 </b></i>

(HDQT) gdm ehii tich HDQT va
mdt sd thanh vien chuyen trach,
lam viec theo che dp tap the. Ve
nguyen tae, HDQT thue hien chire
nang quan ly ddi vdi mgi boat
ddng cua ngan hang, chiu trach
nhiem bao toan va phat trien vdn;
ban hanh dieu le, quy che td chirc
va boat ddng ciia ngan hang. Cap
quan ly kinh doanh: la Ban dieu
hanh gdm Tdng giam ddc, cac
Phd tdng giam ddc, Ke toan
trudng va cac phdng ban tham
muu giiip viec tai Hdi sd ehinh.
cap tryc tiep kinh doanh gdm cac
dgn vj hach toan ddc lap, eae ehi
nhanh hach toan phu thude, cac
don vj sy nghiep va don vj hiin
vdn kinh doanh.

- Theo QD493/2005/NHNN, thi
ty le ng xau tai VietinBank rat
thap, song neu danh gia bang can
ddi ke tgan dd theo eae tieu chuan
khac (tieu chuan ke toan qude te
IAS) thi se thay sd lieu cd sir khap
khieng hon nhieu, nguy co tiem an
nii ro tin dung edn ldn. Chuyen
dich trong co cau cho vay eiia
ngan hang van cdn cham chap, du
ng chg vay ddi vdi cac doanh
nghiep nha nude d mire cao

- Tuy danh mue tai san Cd da cd
sy da dang, phong phii hgn nhung
cac tai san chimg khgan dau tu,
chung khoan Ivinh uoaiih, ... van
chiem ty trpng rat thap, cdng tac
quan tri danh mue dau tu van ehua
duge quan tam dimg mire, vi vay
hieu qua kinh doanh tu cac hoat
ddng nay van cdn ehua eao.

- Viec sir dyng cac edng cy tai
chinh phai sinh de ban che riii ro
lai suat, nii ro thanh khoan, nii ro
tin dyng,... cdn nhieu ban chi.

Mpt so giai phap

De tang cudng va nang cao hieu
qua quan trj tai san Cd tai NHCT
trong thdi gian tdi can mdt sd giai

phap ehil yeu la:

Thii' nhat. Can xay dyng qua
trinh quan trj tai san Cd cd chat
lugng. Ndi dung can thiet cua mdt
qua trinh quan trj tai san Cd bao
gdm: Cac quy dinh quan trj tai
san Cd; Mye tieu va nhiem vy eiia
quan tri tai san Cd; Uy ban quan
ly tai san Cd va tai san Ng; Quy
dinh ve quan trj dy tru va thanh
khoan; Quy djnh ve cho vay va
dau tu; Quy dinh md hinh boa
quan trj tai san Cd nham lugng
hoa va phan tich nhiing nii ro lien
quan den danh mue tai san Cd: nii
ro thanh khoan, riii ro tin dyng,
nii ro dau tu.

<b>Thu hai, Da dang hoa hinh thire </b>
kinh doanh va sir dung vdn.

<b>Thu ba. Tang cudng quan trj dy </b>
trii va quan ly thanh khoan tai
ngan hang: Duy tri tai san dy trii d
miic hgp ly; Xay dyng quy trinh

quan ly thanh khoan; Lap bao cao
thanh khoan

<b>Thu tu. Tang cudng va nang </b>
cag hieu qua quan trj chg vay:
Trudc mat can chu trgng tdi cac
ndi dung: (/) Can tiep tyc ddi mdi
chinh sach eho vay ciia ngan
hang; (//) Can tiep tuc thyc hien ra
soat Sd tay tin dung, xay dyng
mdt khung mdi cho mdt cudn Sd
tay tin dung minh bach hon. dam
bag tinh nhat quan hgn, phii hgp
vdi dieu kien cy the ciia ngau
hang; (///') Xay dyng h? thdng xip
hang tin dyng ndi bd, nang cao
hieu qua quan trj riii ro tin dung
(RRTD) theo thdng le tdt nhdt,
phil hgp vdi ban chat, quy md va
mirc do phirc tap ciia boat ddng
<i>cho vay; (iv) Phai tuan thii nghiem </i>
hie quy trinh tin dung, quy chi
chg vay va djnh hudng boat ddng
tin dyng ciia Hdi ddng quan tri
NHCTVN; (v) Nang cao chdt
1-ugng tham dinh va phan tich tin
dyng ddi vdi timg khoan vay, tang

cudng cdng tac kiem tra, kiem
soat trudc, trong va sau khi cho

vay, nang cao chdt lugng cdng tac
thdng tin phdng ngira riii ro, thyc
hien tdt cdng tac giam sat cho vay,
de ban che nhu'ng rui ro tin dyng
phat sinh, nang cao chat lugng tai
san cho vay; (v/) Xay dyng hp
thdng dinh gia khoan vay cd dieu
chinh nii ro tren co sd xac djnh
ehi phi su dung vdn, chi phi hoat
ddng, chi phi vdn chu sd hiru
(CSH), chi phi nii ro va lgi nhuan
<i>ky vgng; (vii) Tiep tyc ddi mdi md </i>
hinh td chirc bd may quan ly tin
dyng theo thdng le qude te, theo
do thanh lap bp phan quan ly np
de thyc hien viec giai ngan, thu no
va quan ly du lieu tren he thdng
<i>phan mem; (viii) Tiep tuc giai </i>
quyet dirt diem ng xau tdn dpng
tai ngan hang.

<b>Thu nam. Tang cudng quan tri </b>
danh mue dau tu, xay dyng quy
trinh quan ly danh mye dau tu:
Xay dung mue tieu dau tu; Xay
dung ehinh sach phan bd tai san
dau tu mdt each hgp ly; Lya chpn
chimg khoan dau tu; Lya chpn
chien luge quan ly danh mye dau
tu hieu qua.

Ngoai cac giai phap chii yeu
tren, can mdt sd cae giai phap hd
trg nhu: Hoan thien he thdng cdng
nghe thdng tin va he thdng thdng
tin quan ly (MIS) ciia ngan hang;
Tang cudng cdng tac kiem tra,
giam sat, hoan thien co che kiem
soat ndi bg; Tiep tuc thue hien co
cau lai bd may td chirc va hoat
dgng; Thanh lap bp phan quan trj
tai san. Ben canh dd, dl tang
cudng va nang cao hieu qua hoat
dgng quan trj tai san Cd cua
NHCTVN can ed sy quan tam, ho
trg cua NHNN Viet Nam, Chinh
phil va cac Bd, Ban, nganh ddi vdi
NHCTVN ndi rieng va he ihdng
NHTM Viet Nam ndi ?hung./.

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