Một số suy nghĩ vế quy định đánh giá hiệu quả kinh doanh và xếp loại .pdf

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<small>Ngin hang vOlsu' nghiep phat tri~n_~I~~_~'"II~--"~'~~-''''~\II</small>

va xep lo~i chi nMnh trong h~ thong Ngan hang Nong nghi~pva Phat tri~n Nong thOn Vi~t Narn

Nguy~n M;.tnh Hung*

N

gay 03/6/2004, B<)Tai chfnh ban hanh Thong

tu so 49/2004/TT-BTC (sau day gQi tat la TT49) ve hUdng dan chi tieu danh gia hi~u quaho~t d<)ngtai chfnh cua cac t6 chuc tin dl,mgNha nUdc.Cac t6 chuc tin dl,lng (TCTD) nha nUdcdang tri~n khaithlfc hi~n thong tu nay. H<)idong.quan t~ Ngan hangNong nghi~p va Phat tri~n Nong thon (NHNo&PTNT)

<small>Vi~t Nam cOng da ban hanh Quyet dinh</small>

so

<small></small>

299/Qf)-Hf)QT- KTTH ngay 11/8/2004 (sau day gQi tat la Qf)299) "v/v Ban hanh qui dinh chi tieu danh gia hi~u quakinh doanh va xep lo~i chi nhanh trong h~ thongNHNo&PTNT Vi~t Nam". Qua nghien cw, nh~n thayQuyet dinh 299 co Slf khac bi~t kha Idn ve ca mi;)tdinh

Iu<;jngva cach danh gia so vdi TT49. Bai viet xin neucl,Ith~ d bi!mgxep lo~i dLtdiday.

Trong do, doi tU'qngap dl;lng, cong thLrctinh cacchi tiim va cach danh gia nhU'sau:

<small>hang thLtcJngm~i nha nLtdC,cac ngan hang thucJng m~i</small>

co c6 phan hoi;)evan gop eua nha nLtdechiem <small>tren</small>

50% van dieuI~<small>dLt<;jethanh I~p, t6 chuc va ho~t d<)ngtheo Lu~t eac TCTD (sau day gQi chung la TCTD); Qf)</small>

299 ap dl,lng cho Sd giao d!ch, chi nhanh cap 1, Congty cho thue tai chfnh 1va Cong ty eho thue tai chfnh IItrlfc thu<)cNHNo&PTNT Vi~t Nam.

<small>T1>P0Ii NGAN"ANC</small>

&5

<small>3 >WI 2005.1</small>X8p II theo <i>TT 49/2004lTT-BTCXe"p loal</i> ^theo Q9 s6 2991QE)-HaQT-KHTH

<small>Ty I thu d!ch VI,JKhong qui djnh</small> ^;;: ^10% ^10%> ^6% ^<6%

<small>suat th,tc te</small>

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<small>Ngin hang yenso' nghiep pilat trign_.,,._""III~--4."."".",,'8</small>

<i>Cong thLit tinh cac chi tieu va cach thLit qui</i>

<i>inh cho cac dOl tLf9'l1g:</i> Hi sanCosinh lai blnh

3) -'.

h<small>1(1</small>^'" <small>=,,,nang SinITong tai san Co n9i bang</small>

<small>blnh quan</small>eua12<small>thang</small>

- TT 49: ap dl,mg chung cho cac TCTD: D9t tCf75% trd IEmxep I09i A, tCf 65% trd IEmxep I09i B, dlfdi65% xep I09i C.

- QD 299: ap dl;mg danh gia chung cho cac chinhanh trl!C thu9C va cach xep I09i nhlf TT 49.

4) Chi tieu chap hanh, thl!C hi~n chinh sach ched9: ca TT 49 va QD 299 qui dinh tlfdng tl! nhau. Vi~cxep I09i A,B,C nhlf bang neu tren.

So dU'von huyd9ngblnh

<small>uy ~>ngyonSo dU'von huy d9ng blnh</small>

<i><small>quan 12 thang nam trU'de</small></i>

- TT 49: ap dl:mg chung cho cac TCTD: Tang tCf

<i>0% trd len xep I09i A, W 0% den dlfdi 10% xep I09i</i>

f,dlfdi0% xep lo~i C.

- QD 299: Chia thanh 3 nhom:

Nhom 1: Cac chi nhanh co so dlf von huy d9ngJinhqu{m dlfdi 1.500 tY dong.

Nhom 2: Cac chi nhanh co s6 dlf von huy d9ng

<i>91nhquan W 1.500 ty den 3.000 ty dong.</i>

Nhom 3: Cac chi nhanh co so dlf n<;lhuy d9ng binhquantren 3.000 tY dong.

<i>D~ dlf<;lCxep lo~i A: nhom 1 phai tang W 30% trd</i>

len, rieng cac tlnh Tay Nguyen, mien nui va trung du

<i>Bac B9 tang 25% trd len; nhom 2 phai tang W 25%trd len, nhom 3 phai tang W 20% tra len. Xep I09i B:nhom 1 phai tang W 25% trd len, rieng cac tlnh Tay</i>

Nguyen, mien nui va trung du Bac B9 tang 20% trd

<i>len; nhom 2 phai tang W 20% trd len; nhom 3 phaitang W 15% trd len. Xep I09i C la nhlfng chi nhanh</i>

kh6ng d9t I09i A va B.

DU'nc;1ehoyayva dautU'

<i>giaytd co gia blnhquaneua</i>

Toed9tang

-

12thangnamnay2) do- .' - (

autU'von DU'nc;1ehoyayva dautU'giay

<i>td co gia blnhquan12thang</i>

<i>- TT 49: ap dl,lng chung cho cac TCTD: Tang W</i>

<small>:</small> <i>10%trd len xep I09i A, W 0% den dlfdi 10% xep I09i</i>

- QD 299: Chia thanh 3 nhom:

Nhom 1: Cac chi nhanh co so dlf n<;lbinh quandlfdi 1.000 ty dong.

Nhom 2: Cac chi nhanh co so dlf n<;lbinh quan tCf

1.000ty den 2.500ty dong.

Nhom 3: Cac chi nhanh co so dlf n<;lbinh quantren 2.500 tY dong.

<i>D~ dlf<;lCxep lo~i A: nhom 1 phai tang W 25% trdlen, nhom 2 phai tang W 22% trd len, nhom 3 phaitang W 18% trd len. Xep lo~i B: nhom 1 phai tang W22% trd len, nhom 2 phai tang W 18% trd len, nhom</i>

3 phai tang tCf15% trd len. Xep lo~i C la nhlfng chinhanh kh6ng d9t I09i A va B.

x 100%

5) ry I~nc;1

-

<small>DU'nc;1qua h~n euoi kyx 100%</small>

- TT 49: ap dl,lng chung cho cac to chltc tfn dl,Jng:

<i>Ty I~ NQH W 5% trd xuong xep lo~i A, tren 5% dendlfdi 8% xep I09i B, W 8% trd len xep I09i C.</i>

- QD 299: ap dl,Jngchung cho cac chi nhanh trl!C

<i>thu9C: Ty I~ NQH W 3% trd xuong xep I09i A, tren 3%den dlfdi 5% xep I09i B, W 5% trd len xep lo~i C.</i>

6) ry I~

thu dieh<small>vl;I</small>

<i><small>Thu nh~p tit ho~t d9ng dich</small></i>

<small>. VI;Iva hoa hong</small>

<small>x 100%</small>

T6ngthu nh~prong

TT 49 kh6ng qui d!nh; QD 299 ap dl,Jngchung cho

<i>cac ddn V! trl!C thu9C: D9t W 10% trd len xep I09i A,</i>

<i>W 6% den dlfdi 10% xep I09i B, dlfdi 6% xep I09i C.</i>

7.1) nhu~ntrenvon - T6ngnguonvon nhanU'deblnhquancua12thang

nhucfmIdn hdn nam trlfdc xep I09i A, nho hdn namtrlfdc xep I09i B, 10xep I09i C.

- QD 299: Chi ap dl,Jngchung cho cac cong ty cho

thuetai chfnhI va II. Ty suatI

<small><;Ii</small>nhuc[:lnIdn hdnnamtrlfdc xep lo~i A, nho hdn nam trlfdc xep lo~i B, 10xeplo~i C.

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<small>Ngin hang vOl.51!nghiep phid triin</small>

Chenh I~ch l13isuat di?t<i>W 0,4%</i>

<i>tra len xep</i> <small>10i?i</small> <i>A, W 0,3% den</i>

xeploi?i C.

Nhu v~y, TT 49 co 6 chi tieudanh gia hOi?tdQng tai chfnh d~xep 10i?iTCTD: Toc dQ tang huydQngvan; Toc dQtang dau tuvon;TY I~ kha nang sinh Idi; Chaphanh, thlfC hi~n chfnh sach chedQ; TY I~ NOH; TY suat l<;1inhu~nthuc hien. Of) 299 co 7 chi tieuda'nhgi~ hi~u qua tai chfnh d~ xep10i?ichi nhanh trlfc thuQc; trongdo:

- Co 6 chi tieu cong thuc thuctfnh toan giong nhu TT 49. Trong6 chi tieu giong TT 49 thi:

+ Co 05 chi tieu ap

dl:Jngcho

MQtchi tieu (tYsuat l<;1inhu~n thlfchi~n) ap dl;mg rieng cho cong tycho thue tai chfnh; can sa giao

chi tieu nay bang chi tieu chenhI~ch l13isuat dau vao va dau ra

qui dinh la ty I~ thu dich vI,!.Theo TT49, d~ dU<;1c<small>xep10i?i</small>

A, cac TCTD di?t ft nhat 5 chi tieu10i?iA, trong do co 3 chi tieu bat

NOH; Chap hanh che dQ; TY suatloi nhuan thuc hien. Theo Of) 299,d~ dU<;1~<small>xep10i?iA, cac don vi trlfc</small>

thuQc NHNo&PTNT Vi~t Namphai di?t ft nhat 6 chi tieu 10i?iA,

phai xep 10i?iAla: TY I~ thu dich

vI,!; Chap hanh che dQ; Chenh

<small>I~ch l13i</small>

suat

dau vao va dau ra

thlfC<i>te (doiVd;Sa giao dichva chi</i>

thlfc hi~n (doi vdi cong ty cho thuetai chfnh). Tuy nhien, ve m~t chatthi giiia TT 49 va Of) 299 hoantoan khac nhau.

Neu khong xet den tfnh day duva khoa hQccua h~ thong chi tieudanh gia so vdi cac thong I~ vachuElnmlfc quoc te (xin khong de

<i>c~p a bai yiet nay), thi co th~ noi</i>

h~ thong chi tieu danh gia hi~u

qua tai chfnhma TT 49 dua ra la

<small>h<;1pIy. Cac chi tieu dinh IU<;1ng</small>va

dinh tfnh thong tu hUdng dan xep10i?iTCTD vua bao dam kfch thfchphan dau khuyech truong qui mokinh doanh, vua bao dam ki~m

soat dU<;1cslf tang truang theo

hUdng "an toan - hi~u qua - benviing". Ngu<;1cIi?i,cac chi tieu dinhIU<;1ngma Of) 299 dua ra quacao; cl,! th~:

- Chi tieutoc dQtang van huy

dQng: TT 49 qui dinh cac t6 chuc

<i>tfn dl,!ngchi can tang tu 10% tra len</i>

<i>cac chi nhanh trlfc thuQc co mUc</i>

tang truang dUdi 25% (doi vdinhom 1), 20% (doi vdi nhom 2),15% (doi vdi nhom 3) la bi xep 10i?iC. Nhu v~y, vdi nhiing chi nhanhhOi?t dQng kho khan nhat trongcong tac huy dQng von cuaNHNoPTNT Vi~t Nam (nhom 3) co

<i>muc tang truang huy dQngvan gap</i>

<small>1,5 Ian qui cJ!nhcua TT 49dU<;1c</small>

xep

10i?iA thi van bi xep 10i?iC.

- Chi tieu tang truang dau tu:tuong tlf, vdi nhiing chi nhanhhOi?t dQng kho khan nhat cuaNHNo&PTNT trong cong tac tangtruang tfn dl,!ng (nhom <i>3) co muc</i>

A thi van bi xep 10i?iC.

- Chi tieu n<;1qua hi?n: TT 49qui dinh TCTD co ty I~ NOH 5%dU<;1cxep 10i?iA, can Of) 299 qui

dinh ty I~ NOH 5% bi xep 10i?iC.Theo tac gia, Vdi chi tieu dinhIU<;1ngdoi hoi qua cao nhu Of)

chat hai m~t:

M~t tieh el!e: Kfch thfch cacchi nhanh trlfc thuQc phan dautang truang toan di~n qui mo kinhdoanh, nhanh chong chiem ITnhthi phan, nhanh chong ti?Odlfngthe va IIfC cua h~ thongNHNo&PTNT Vi~t Nam.

M~t h.;m ehe:

nhanh theo Of) 299 khong chidon thuan mang tfnh chat thi dua,

Ket qua xep 10i?ila Cd sa d~ phan

the niia, "Chi nhanh 2 nam lien

<i>xep 10i?iC thi can cUtinh hinh thljc</i>

te cua chi nhanh, Chu tich H6idong quan trj, T6ng giam doc thJchi~n bi~n phap sap xep Ii?i Giam

tdi vi~c d~ di?t<small>dU<;1c</small>cac chi tieuqui

cJ!nh,cac chi nhanh d~t ml,!ctieu

tang truang len trudc het, khongki~m soat day du slf tang truang,dan tdi tiem Elnrui ro Idn.

<i>ThtJ hai, vi~c qui dinh cac chi</i>

tieu dinh IU<;1ngcao S8 dan dencac chi nhanh trlfc thuQc "hl,!t hoi"trong kinh doanh. Trong mQt vai

<small>nam dau co th~ di?tdU<;1ccac ml,!c</small>

tieu tang truang, nhung sau do thi

<i>khong, tuc la khong di?t dU<;1C</i>tfnhben viing (do vU<;1tqua kha nang

trudng, phai XLrIy cac ton ti?i...). I

nam nao do, mQt ngan hang <small>I</small>

<i>thuong mi?i co muc tang truang</i>

hang, thi nam ke theo thudngchiing Ii?i d~ cung co chat IU<;1ngtfn dl,!ng.

<i>ThtJ ba, xet ve toan nganh thi</i>

co kha nang NHNo&PTNT Vi~tNam di?t 10<;1iA theo Of) 299

(nhiing nam gan day toan h~thong NHNo&PTNT Vi~t Nam di?tdU<;1cket qua tuong tlf), nhungxet Wng chi nhanh trlfc thuQc thico th~ kh~ng dinh: so chi nhanhtruc thuoc dat loai A la rat ft . Sai

tieu: Thu dich vI,! va chenh I~ch

<small>l13i</small>suat dau vao va dau ra thlfCte

<small>bUQc</small>phai di?t /oi?iA. Xet

ve thlfc

te hi~n nay thi:

- <small>f)oivdi nhiingchi nhanh</small>

<i>a</i>

cac thanh pho IOn co kha nang

di?tchi tieu thu dich vI,! thl khongth~di?tchi tieu chenh I~ch l13isuatdau vao va dau ra thlfC te, Trongdieu ki~n ci?nh tranh ngay canggay gat, doi vdi nhiing chi nhanhnay, chenh I~ch giiia l13isuat dau

vao va dau ra tfnh theo co cau(tUc thu l13i di?t 100%)

<i>a</i>

<i>mUc</i>

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-0,30%da la kh6 thl/C hi$n; trongkhi d6, rui ro khang thu dV<;:Jclaichovay la dieu khang the trimh.Vi v~y, chE'mhI$ch lai suat dauVaGva dau ra thl/c te 19i cang

- Doi vai nhiing chi nhanh ddja ban nang than, ndi c6 l<;:Jithehemve chenh I$ch lai suat dauVaGva dau ra thl/C te thl kh6 c6khanang d9t chi tieu thu dlch vI;!.BoiVI, phan Ian nhiing chi nhanhnay,ty 1$thu dich VI;!thvdng d9t

<i>dlfOimUc 5%.</i>

<i>ThtJ tLl, tlt h$ qua ph<"mUch</i>

tren day, S8 xay ra hi$n tV<;:Jng:trong khi toan h$ thongNHNo&PTNT Vi$t Nam dV<;:JcB<)Tai chfnh va NHNN xep I09i A thlphan Ian cac chi nhanh trl/c thu<)ckhang d9t I09i A.

De khik phl;!Cnhiing h9n chetren day, xin m9nh d9n de xuat haikien nghj mang Unh chat thamkhao sau:

<i>M9t la, dieu chlnh cac chi tieu</i>

dlnh IV<;:Jngqui dlnh t9i QD 299theo hvang phu h<;:Jpvai TT49.Muc qui dinh nen tien tien hdnTT49 nhvng phai bao dam sac

<small>Ngan hang yoi so' n~hilt&1)</small>

"".-.""'"'

<small>triin</small>

cho khi tQan h$ thongNHNo&PTNT Vi$t Nam d9t I09i Atheo TT 49 thl phai c6 ft nhat 80%chi nhanh cap I, Sd giao dlch

va

cang ty cho thue tai chinh d9t I09iA theo QD299.

<i>Hai la, trong eMu ki$n c6 SI/</i>

khac bi$t kha Ian ve ty 1$thu dichVI;!giiia cac chi nhanh thanh th! vanang than, nen thay chi tieu tY 1$thu dich VI;!b~mg chi tieu toc d<)tang trvdng thu dich VI;!(tvdng tl/

nhv chi tieu toc d<) tang trvdnghuy d<)ngva dau tv von)

-

67/1999/Q£).TTgcuaThutu'dngChinhphut~iQuangNinhva mQtso dexuat,kiennghi

Nguy~n quo'c Dung *

<small>t~ang Chfnh., phu aa ban,</small>

67/1999/QD-TTg <i>"vij" ~ot50'</i> thon, tvng bVdC day nhanh tien

<i>chinh 5ach tin d',Jng ngs'; hang</i> trlnh cang nghi$p hoa nang

<i>phl)c vI) phat trien nong nghi~p</i> nghi$p va nang th6n, chuyen

<i>va</i>

<i>nong thon", nham d~y m9nh</i> dich Cd cau kinh te, nang cao ddiho9t d<)ng dau tv Un dl;!ng, khdi song v~t chat, van hoa, tinh thand~y nguon d<)ng II/c to Ian phl;!c cho nhan' dan, hinh thanh nenvlJ pMt trien n6ng nghi$p, nang n6ng nghi$p hang hoa Ian phu

h<;:Jpvai nhu cau th! trvong vadieu ki$n dja - sinh thai cua tUngvung...

Trang 5 nam qua (1999

-2004), thl/c hi$n Quyet dinh67/QD-TTg cua Thu tvangChfnh phu, cac ngan hangthLtdng m9i (NHTM) tren dia banQuang Ninh da Uch cl/c huyd<)ng toi da m9i nguon von det~p trung cho vay phl;!c vI;! phattrien nang nghi$p, nang than vathu dV<;:Jcnhiing ket qua dangkhfch 1$, d6ng g6p m<)t phanquan tr9ng trong vi$c phat trienkinh te xa h<)idia phvdng.

1 M{>t so ket qua d~tdu'gc.

<i>Ve'huy d9ng cae ngu6'n von</i>

(Xembang 1)

Nhln vao so li$u bang 1 chothay, nguon von de cho vaypMt trien nang nghi$p, nang

Nam 11999 ¹²⁰⁰⁰ ¹²⁰⁰¹ ¹²⁰⁰² ¹²⁰⁰³ ¹²⁰⁰⁴Chiti{m

1.Vonngansach ^{186.281 1105.1781130.4581137.1161180.0401211.994}

- Tinhchuyensang 6.500 6.500 6.500 6.500 6.500 6.500- LfudaihQngheo 77.658 97.158 123.958 129.623 173.013 204.967- KehOi;jchnhanvac 2.123 1.520 1.034 993 527 5272.VonNganhimg _{141.645162.455 194.929 1125.9681257.0701355.054}t huydQng

trc cuacact6 chU'c141.268 138.464 143.785 166.085 183.246 195.450tili chinhquocte

-T cm NGAN<small>MNG - sO 3 NAM2005</small>

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