Quản lý rủi ro đối với hoạt động ngân hàng điện tử.pdf

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<i>nhanCd ban dan den do va, pha</i>

sancuaTCTD do va Ion han la sl!dova day chuyen eua cac TCTDmah$uqua eua no dan den khunghoangkinh te, tai ehinh. Dieu naynokh6ngchI xay ra 0 m9t quoc giamano con Ian truyen den nhieunudc,nhieu khu vl!c tren toan thegidi.No khong chI la sl! khunghoang'Ie' kinh te, no con dan den5\1khung hoang 'Ie chinh trio SaihQc'Ie SLJdo va cua h~ thong quy,~ dvng dan den khung hoangchfnhtr! 0 Anbani dau nam1997

va

cU9Ckhunghoang kinh te tai chinhtrento~mthe gioi nam1997bat dautll Thai Lan va khu vl!c cac mJOc80ngNamA la m9tbai h9Cdat giachocaequaegia trong vi~e quan triruirodoiv6i h~ thong cac d!nh chetaichinh.

Rui ro doi voi m9t TCTD GOnhieuIOC;1inhv: rui ro chinh saeh; ruirotin dvng (bao gom ca rui ro laisuat);ruiro thanh toan; rui ro ngo9ih6imadienhinh la rui ro ty gia... vachUngthlfanggay thi~t h9i dang kevem~tkinhte cho TCTD, th~m chilamchoTCTD co the b! pha san.Vande d~t ra la cac TCTD co cachekiemsoat rui ra va ca quanquanIynha nlfoc to chvc giam satvi~cquanIy rui, ro cua TCTD the

ThS. Tru'dng Ng~cAnh *naode h9nchenhiingrui ro co thexayra,dambaosl! an toancuacacTCTDtrangquatrinhh09td9ng.

Sai viet nay chI t~p trung phantfchcaevande lienquandenrui rothanhtoan;vi~cquanIyrui rothanhtoan cua cac TCTDva ho9t d9nggiam sat, thanh tra doi voi vi~cquan Iy rui ro thanhtoan cua cacTCTD.

vA H~UQUA

1.Kh8. nAng thanh toan va.

rUi ro thanh toan

<i>Kha nang thanh, toan la khanang co c1uvan cho mQi cam ketcua m9t TCTD, cM yeu la cam ketcho vay, c1autLl,chi tra lien gLtivacac khoan lien c1enhf;Intrang quatrinh kinh doanh cua TCTD c10m(>tcach binh thuang.</i>

Noi m9t cach <i>khac, khB nang</i>

<i>thanh toan la khB nang c1ap.itngnhu cau tien trong dl/ kien va/ho?cc1(>txuat cua m(>t TCTD. Nhu cautien phat sinh tit vi~c rut tien gLti,thanh toan cac khoan nq c1enh?n,cac khoan cho vay c1ac1uqcpMduy~t phBi chi tien theo yew caucua khach hang. Nhu cBu tien c1uqcc1apitng boi cac nguon: tien gLticuakhach hang, c1ivay, thu cac khoannq (cho vay,c1autll) c1enh?n va ban</i>

Voi eachhieutren cho

thaym9t

TCTD h09t d9ng binh thLfangva

dLfc;1Cdanh gia co kha nang thanh

<i>toan tot la phai luon co du 'Ion cho</i>

m9i cam ket cua minh. Noi m(>tcach khac. TCTD phai to chvc quan

<i>Iy tot Hi slm Nc;1</i>va Hi san Co cuaminh de dam bao rang m9i cam ketcua TCTD voi khach hang luondLfc;1cthLJChi~n khi khach hang coyeu cau hc;1Pphap, chinh dang. Khikhach hang co yeu cau TCTD tMI!Chi~n cam ket doi voi mlnh m(>tcachhc;1Pphap, chinh dang ma TCTDkhong dap CtngdLfc;1cco nghia la ruiro thanh toan-da xay ra.

Trong qua trinh ho9t d(>ng kinhdoanh, m~c tieu Ion nhat cua cac<small>TCTDla lc;1inhu~n.De dC;1tdLfc;1Clc;1i</small>

nhu~n cao, cac TCTD thLfanglay'Ion huy d9ng (Hi san Nc;1)nganh9n de dau tLfvaG Hi san Co dai

hC;1nhan nham lc;1id~ng chenh I~ch

lai suat trong khung'laisuat luytientheo thai gian.

<i>NhLf v~y, rui ra thanh toan</i>

<i>la</i>

<i>nhClngtac c1(>ngdo .sl/ bien c19ngcua TaisanNq va TaisanCotrangquatrinhho?t c1(>ngcua TCTD,lamcho TCTDkhongco c1utienc1ethl/chi~n cac cam ket voi khachhanghay noi cachkhac TCTDkhOngcokha nangthanhtoancacgiaodjchcua khachhangtheo cac camket(thieu ho?c mat khB nang thanhtoan).</i>

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thieutien theodl/kien, eMu nay doihoi TCTD phai bu dap hJQngtienthieu voi chi phi cao hdn blnhthvong den, den lam giam IQinhu~n. Khi IQi nhu~n giam qua socan bang thu chi lam cho TCTD b!10trong kinh doanh. Neu so 10naykhong dVQcbu dap va ngay cangtang IEmdo vi~c huy d9ng von dambao kha nang thanh to~m S8 denden vi~c TCTD b! pha san. NgVQcI,?i,khi TCTD thlJa kha nang thanhtoan (tUc la duy tr1 so tien khongsinh loi ho~c sinh loi thap qua Ionde dam bao kha nang thanh toan)cOng S8 den den thu nh~p thap,giam kha nang sinh 10icua TCTD.

Trvong h<;lpmat kha nang thanhtoan cOng den den vi$c TCTD b!pha san vi m9i khach hang la chun<;lcua TCTD S8 cung rut tien a '?t(ke ca nhVng khoan,n<;Jchva denh,?n)~rongkhi nhling khach n<;lcuaTCTD khOng thanh toan vi cac

<small>khoan n<;JchLfa den hc;mma TCTDkhong the huy d(mg dLf<;lCtien, ke</small>

<i><small>ci3 vi~c chi phi cao hem muc binh</small></i>

<small>Khi bi pha san do mat kha nangthanh toan, h~u qua khOng phai chixay ra doi voi chinh TCTD do ma nothLfong keo thee Sl/ rut tien a '?t cuakhach hang t,?i.nhieu TCTD khac.TrLfong h<;lpxay ra doi voi NHTM co</small>

<small>minh chCtng cho vi~c do. Khi khachhang rut tien t,?i NHTM co phan AChau, nhieu ngan hang khac trend!a ban thanh pho Ho Chi Minh daph~ xay d~ng' ke ho,?ch Ctng photrong trLfong h<;lpsl/ rut tien a '?t cuakhach hang Ian truyen.</small>

<small>Do h~u qua d$c bi~t cua rui rothanh toan nen vi~c quan tr! rui rothanh toan doi voi cac TCTD cOngnhLf doi voi Cd quan quan Iy nhanLfdc la rat quan tr9ng. Neu lam totvi~c quan trL quan Iy rui ro thanhtoan</small> S8 la<small>tien de cho sl/ phat trien</small>

kinh te thong qua vi~c cacTCTDd'?t l<;Iinhu~n cao trong hO'?td9ngkinh doanh (do khong phai chi phiIon bat thvong cho cac khoan vonhuy d9ng de bu dap sl/ thieu h~ttrong thanh toan); dong thoi sl/ ondjnh cua h~ thong tai chinh tien t~S8 giup cho nen kinh te on d!nh vaphat trien. M$t khac, sl/ on dinh cuacac TCTD la CdSdcho vi~c t'?onennguon von on dinh, ben vling decung cap von cho cac to chuc, canhan de phat trien san xuat, kinhdoanh.

<b>3. Nguyen nhan cUa.rii.iro</b>

<b>thanh toan</b>

Rui ro thanh toan xay ra co thedo nhieu nguyen nMn, nht.f: doTCTD Slt dl;mgvon de dau tLf,choyay nhLfng chLfa thu hoi dLf<;JCvi

<small>chLfa den ky h,?nkhach hang tra n<;J,</small>

<small>nhling khoan n<;l den h,?n (do sl/bien d(mg cua Tai san N<;Iva Taisan Co trong qua trlnh hO'?t d9ng);cOng co the do cac rui ro khac nhLf:rui ro lai suat, rui ro ngo,?i hoi... denden nhling khoan 10 Ian phai dungvon cua TCTD de bu dap den denkhOng du von de thanh toan cackhoan n<;Jden h,?n; ho$c co nhieukhoan cho yay kem chat ILf<;lngnenTCTD khong th\,JdLf<;lcn<;Jlam cho</small>

TCTD khong co du tien de thl/chi~n cac cam ket voi khach hanghay noi cach khac TCTD khong cokha nang thanh toan cac giao dichcua khach hang thee cac cam ket(thieu ho$c mat kha nang thanhtoan).

Trong so cac nguyen nhan tren,nguyen nhan nao cOng co the dLfaTCTD den cho mat kha nang thanhtoan va den den pha san neu TCTDkhong to chuc quan Iy tot cac lo,?irui ro doi voi hO'?td9ng cua minh.

NhLfv$y, chung ta co the thayvi~c quan Iy rui ro thanh toan chinhI~ vi~c to chuc quan Iy tot nhVngrui

ro trong m9i nghi~p v~ cua TCTDtrong qua trlnh hO'?t d(>ng kinhdoanh de luon dam bao rang vi~cstr d~ng cac lo,?i nguon von cua

<i>TCTD la co hi~u qua nhat (muc</i>

sinh loi cao nhat). Tuy nhien, vi~cTCTD co m9t Cd che, chinh sachquan tr! rui ro thanh toan tot vaNgan hang Nha nLfoc co m9t cdche giam sat, thanh tra tot Cd che,chinh sach do cua TCTD la dieu

ki$n tien quyet cho sl/ an toan, lanhm,?nhcua TCTD.

<b><small>II- MQT SO DEXUAT,</small>KIENNGH!</b>

Voi h$u qua cua rui ro thanhtoan doi voi m9t TCTD nhLf pMntfch, danh gia tren day, vi~c quan Iytot rui ro thanh toan nham h,?nche

<i>rui rGtoi muc thap nhat la nhi~m vI,!</i>

va cung n$ng ne, doi h'oivi$c quanIy rui ro nay phai dLf<;lCtien hanhdong thoi va thl/C hi~n co hi~u quatU ca hai doi tLf<;lngla T..90' vaNgan hang Nha nLfoc.

<i>1.1- TCTDphai tinh toan nhu</i>

<i>cau kha nang thanh toan:</i>

Vi$c tfnh toan nhu cau kha nangthanh toan doi hoi TCTD phai tfnhdLf<;lCnhu cau tien phai chi va co thephai chi. Dieu nay co nghTa la

phLfdng phap nay bU9C phai dl/ajvao vi$c pMn tfch nguon tiennhami

<i>pMt hi~n thoi gian va muc d9 nhu 1</i>

cauve tien.Khixay

<small>dlfll9</small>

baocao

<small>kha nang thanh toan de lam can Clfxay dl/ng phan' mem quan Iy, baocao phai the hi$n chi tiet ve cac</small>

nguon tien gan voi Tal san<small>N<;I,Tai</small>

san Co t,?i thoi diem bao cao cuaTCTD. Vi$c IVQnghoa nhu cau tienphai chi va co the phai chi phai

<small>dLf<;lC</small><i><small>can clf tren cac so Ii$u I!ch sa</small></i>

de IV<;Ingd!nh nguon tien<i><small>thu n<;lW</small></i>

<small>nhVng khach n<;l(khach hang vayTCTD); dl/ tfnh kha nang tang von</small>

<small>vay... Dong thoi phai chu y t$n d~ng</small>

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<small>Vi$eeo h$ thong tfnh toan tot S8</small>

<small>mieu</small>ta dLf9Cnhling tinh huong xaunhatve nguon von, ft nhat khi c6m9ttlnhhuong xau xay ra. Nghia lanhlingngLfaiquan Iy TCTD phaiIl1gngdinh ngay tac d9ng uy tfn thitrl10ngdoi vai m1nhdochat 1119ngchavay bj giam sut d9t ng9t, xemxet h~u qua bat l<;1itrong congchUng.Khi xay dlfng bao cao,

<small>TCTDphai chu</small>

y

den nhling yeu to

anhhtJongden chat 1119ngtfnh toankhanangthanh toan nhl1:

-Chat 1119ngva tfnh kip thai cuathongtin lien quan d~n cac ky hSlncuaTaisan N9, Tai sanC6 tSlithai

diemI~pbao cao;

- Chat ILf<;1ngphan tfch ve

<small>khuynhhLfang</small>trl1ac day va trang

<small>thoigiantai (tl1onglai) ve cho yay</small>vahuyd9ngtien gUi; .

- ChatILf9ngphan mem

quan Iy

baacao kha nang thanh toan cuaTCTD.

Ve kha nang thanh toan, moiTCTDtoithieuphai I$p hai bao caodVkiennguon tien: m9t bao caomieuta nguon tien c6 co so ch~k

<small>chan</small>va m9t bEJOcao mieuta tinhhuongxau nhat.

Cac TCTD

phai

<small>xaydl,ftlg</small>ke ho~ch chfnh thuc

ve

nguonvon bat thl1dng, dl1a ra cac

giaiphapde c6 the Ilfa ch9n neug~pphainhu cau rut von d9t xuat.Keho~chnay phaidl1<;1cSan giam

docdieuhanh duy$t va H9i dong

quantr!thongqua hang nam.

<i>1.2-TCTDpM; to chuctot v;~c</i>

<i>quan1Ykhanang thanh toan</i>

Ngoaivi$c tfnh toan nhu cau

phai

to

chuctot vi$c qulm Iy khaMngthanhtoan nhamduy tr1du

<i>mltc</i>vondlf trCtcan thiet de thanhtoan

chocac nhu cau dlf tfnhva

nhl1 cau d9t xuat. Ml}c tieu hangdau cua vi~c quan Iy kha nangthanh toan la nhamdam bao rang

nhu cau

tien luon luon <small>dl1<;1cthoa</small>

m§nbangcackhoann<;1denh~nvaTai san C6 c6 the chuyen doi (ban)dl1<;1cngay, ho~c tang nguon tiengUi, ho~c bo sung von tCtthi trl1dng

Trang dieuki$nthi trl1dngtien t~

chl1a thlfCslf phat trien nhl1 0 nl1acta hi$n nay, cac TCTD phai to ChL'S

tot vi$c quan IyTai san C6 de quanIy kha nang thanh toan, boi vi cacTCTD khong the dlfa vaG nguontien gUibo sung de thoa m§n slfthieu hl}t tien d9t xuat va khong

<small>111dngtNac. Dieu nay doi hoi TCTD</small>

phai t$p trung vaG co cau ky h~ncua Tai san C6, n6 dam bao rangnguon tien ra dl1<;1cthao m§n bangnguon vaGtLtTai san C6 den h~n.Ngoai ra, cac TCTD c6 the thoathu$nm('>t

<i>h~nmuctfndl}ngvaicac</i>

TCTD khac nham bo sung vaGnguon von m9t khi c6 tinh huangkh§n cap, nhtJng phai 111dngtrl1ac

<i>rang hslnmuc tfndl}ngbo sung nhl1</i>

v$y thLfdngkhOngcon san m9t khinhu cau kha nang thanh toanchung d§ IEmden t9t dlnh.

Khith! trl1dngtien t~ phat trien,nhlingTCTDIan c6 the quan Iykha

nang thanh

toan theo Tai san N<;1nham giam thieu vi~c ItJu giCt

Tai

san C6 c6 kha nang thanh toan

cao, nhU'ngI~ic6 thu nh$p

thap.Tuy nhien,cac TCTDdlfa vaGTai

<small>san N<;1</small>

de quan Iykha nang thanh

toan can phai luon

th$n tn;>ngvekha nang

mong manh cua ca thitrl1dngtien t~ cung t1nh

tr~ngtai

chfnhcua nhlingnha cung

cap von

a cacthitrtJdngd6.

<small>'</small>

CacTCTDcOng

<small>phai ItJu '1 rang</small>

doi vai dong Vi~t Nam, TCTD co

kha nang cau vi~n

NganhangNhanl1ac

de dap ltng nhUcau thanh

toan <small>d('>t</small> xuat (ke

c8 cac TCTD

chap tai san c6 kha nang chuyen

doi (chietkhau), ho~c vay khOngcothe chap. NhtJng hi~n nay dong

Vi~t Nam c6 kha nang chu"yendoithap, nen vi~c quan Iy kha nang

thanh toan phai<small>dl1<;1c</small>

ap dl,mgcho

<small>tLtng lo~i ngoS!i t~ vi Ngan hang Nha</small>

<small>nl1dc rat ft khi cung</small> ltng von bang

nhieu tNdng <small>h<;1p</small>cac nha quan 1'1tai san chi biet dl1<;1cnhCtng khoan

<small>n<;1</small>

c6 van de chi trong

m('>tvaingay, th~ chf vai gid trl1dCkhi n6

d119Cbiet r9ng r§i. Nguyen

nhan la

do nhCtng ngl1di quan 1'1n<;1thl1dng

co che dau

<small>chatll1<;1ngn<;1</small>xuongcap Wi m9t thdi diem d§ tro nEmnghiem tr9ng, Do d6 thong tin n9ib('>la rat quan tr9ng va nhling ngLfdi

quan 1'1TCTD can nam d119Cnhlingkh6 khan trangn9i b9trl1dCkhi benngoaibiet den,

<i>2. N g8.n ha.ng NhB. mtCJc</i>

phai t6 chu~ giam sat, thanhtra vi~ qu.8.n

hi riii

<small>ro thanh</small>

toan cUa.

TarD

Ho9t d9ng giam sat, thanh tra

vi~c quan trj rui ro thanh toan cuaNgan hang Nha nl1ac doi vai TCTDd119Cthe hi~n qua cac n('>idungsau:

2.1- Ngan hang Nha nl1dCphaito chuc xem xet, danh gia cac chfnhsach, vi~c thlfc hi~n va cac thu tl}C

<small>ve quan 1'1Tai san N<;1,Tai san C6,</small>

kha nang thanh toan va slf tuan thu'cua TCTDde dam bao<small>rang:</small>

-<i>TCTDdaco c~ch9nmucve .</i>

th~mquyenva trachnhi~m

doivai

cac quyet djnh ve kha nang thanh

<i>(Xem tiep trang</i><small>48)</small>

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Tr~ng khi nhu diu huy d~mgvon de dap U'ngnhu

<small>.</small><i>cau phat trien cua nen kinhte cao nhll hi~nnay,bem</i>

c~mhvi~c dong lo~t tang lai suat tien gUi, cac Nganhang thlldng m~i cOngdlla ra hang IOi?tchlldng trinhkhuyen mai hap dan de thu hut khach hang gUi tien.Chlldng trinh tiet ki~m dl! thllang mang toi cho khachhang Cd h(>itra thanh tJ pM ma Ngan hang Congthlldng Vi~t Nam dang thl!C hi~n mang m(>tsuc hapdan Ion.

<i>quay so trung thllang dl!a trem Phieu</i> dl! thllang.Chlldng trinh nay dllgc ap dl:mg voi lo~i tien gUi Vi~1Nam dong (VND), co thai hi?ngUi tien tCt6 thang trolen. Muc tien gLtitoi thieu de nh~n dvgc 01 phieud~thllang tham gia chvdng trinh la 10 tri~u dong voikhach hang t~i cac chi nhanh NHCT Ha<small>N(>i,</small> Haray,Tp. Ho Chi Minh; ho~c 07 tri~u dong voi cac chi nhanhkhac. So phieu dl! thvang dvgc tfnh theo tCtngthe tielki~m dl! thvang. Chvdng trinh dvgc ap dllgc thl!c hi~n., tlt ngay11/7/2005 den het ngay 28/10/2005. Ngay mo

ThamgiachVdngtrinhnay,benc~lnhla!su~ttienthvangla28/11/2005ti?iso 1TangB~tHo,Ha

<small>N(>i</small>voigLticao( %/thang ap dyng theo muclai suattiet ki~m sl! chU'ngkiencua<small>H(>i</small>

dongquaythvang,Congtysohi~nhanhco cungkyhi?nva tra lai sau)khachhangso kienthietthu do,

di?i

di~nB(>Thvdngmi?iva

<small>d<;!i</small>

may man S8 nh~n dllgc giai d~c bi~t trj gia 1 ty dong dien khach hang. Ket qua trung thvang S8dV<;Jccongcung hang nghin giai thvang hap dan khac voi tong tr! b6 tren website ho~c website cua NHCT ngay saugia giai thvang len Wi2.8 tY dong (m(>tkhach hang con khi quay thvang va cong bo tren cac phvdng ti~nco Cd h(>itrung nhieu giai thvang neu so hiiu nhieu thOngtin di?ichung.

phieu dl! thvang co so series trung thvang). NHCT s~ Co the noi Chvdng trinh tiet ki~m dl! thvang nay111tra toan b(>thue thu nh?p lien quan den giai. Hdn the, mot trong nhiing no Ivc Ion cua NHCT Vi~t Nam dekhi co nhu cau khach hang co the cam co the Tiet kh~ng d!nh v! the han~ dau cua NHCT trong'h~ thongki~m dl! thvong de vay von.

,

cac ngan hang thvdng m~i trong boi canh ci?nhtranhChvdngtrinh tiet ki~mdl! thvang cua MHCTVNla ngaycang quyetIi~t giva cac nganhangthvdngm<;!ihi~h thuc'tiet ki~m ma ngllai gUitien dVgctham dl! de thu hut khachhang hi~n nay.. <i>pv.</i>

<small>mQtcachdungdanhaykh6ngva Ii$uTCTD'2.4-Th<'10lu~nvaicacnhaquanIyTCTD</small>

<small>tiem~nhayduqcdl! doan,baogom:</small>

-

<small>Xemxet 19icacbaocaoquanIynQibQc6 neuchitietva ca9yeucauthanhtoanvacacnguonvondQnghay.khOng?</small>

-

<small>DanhgiachatluqngcacnguonvonbandauvatM cap,</small>

-

<i><small>Xacdinhcacyeucaudoivaivi$ctai trq</small></i>

va<small>.</small>khanangthanhtoanc6 phaila yeuto

<small>trongquatrinhI~pke ho<;!chngansachvadLtqcdl!a vao Sl! tiep von de phat Iri~n,nhO'ng</small><i><small>thaydOitrongco cauTaisan Nq,Tai</small></i>

<small>sanC6cuaTcm vanhO'ngthaydOiduqcd~</small>

<small>2.3-TOchucdanhgia hi$uquacua h$thong bao cao quan Iy nQi b~ cua TCmtrongvi$ccungcapchobqph~nquanIykhanangthanhtoanmQtcachdayduo</small>

<i><small>- TCm da cOcacchi danva mucdQTai</small></i>

<small>sanCo dQngva cac cac ngu6ntai trq trongmoiquanh$vaicacnhucautiem~nduqcdl!doan.</small>

<small>- TCm dacOcachinhthucki~msoatvagiamsatpM hqpdoivai khOiluqngcacearnketchovayvakhanangruiro ng09ibangc6</small>

<i><small>th~tacdqngdenvi$ctaitrqva thanhkhoan.</small></i>

<small>2.2-NganhangNhanuOcphaixacdinhxemcacTCTDcOI~pke hQ9chthanhtoan</small>

- <small>Chat luqng cua ke h09ch va kha nang</small>

<small>hi$n t9i cua Tcm trongvi$c dap angcaenhucau va khanangthanhtoantiem~nvatheedl! kien.</small>

<small>- Chatluqngcuah$thongbaocaoquanIy nQibqva ki~rnsoatquant~.</small>

<small>Dambaokhanangthanhtoantotlabi$nphaphO'uhi$ud~ h9ncherui ro thanhloan;dam bao cho tinh tr9ng tai chinh cua mQtTcm lanh m9nh,an toan.Tuy nhien,vi$edambaokhanangthanhtoancuarnqtTCTDtheocacda xuattrenrnaichi h9ncheruirocua rnQttrong so nhieu109irui ro da neutrongphandaubai viet nay.Doivai cacI09irui ro khacS6tiep t~c duqcnghienCLtud8cungtraodOitrongcacbaivietkhac..</small>

T~ art NCAN<small>IIANc</small>- &5 8 N.\M<small>'2OCfJ</small>

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