Bài hoàn chỉnh TCTT

8/2/2019 Bi hon chnh TCTT

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GVHD: PGS. V Th Minh Hng

0

B GIO DC V O TOTRNG I HC KINH T TP. H CH MINH

VIN QUN L O TO SAU I HC

TIU LUN ti:

TM HIU V BASEL - THC TRNG GIM ST NGN

HNG THEO BASEL II TI VIT NAM

Ging vin hng dn : PGS. V Th Minh HngNhm thc hin

Lin Khnh Chu Hunh Vn Lp on Ngc Thy Linh Nguyn Hunh Tn Li Phm Thnh Long

Lp : Cao hcm 5

Tp. H Ch Minh,thng 1 nm 2012


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PHN M U1. Tnh cp thit ca ti.

1.1.L do chn ti

Nn kinh t Vit Nam ang trong giai on hi nhp v c nhng bc pht

trin n tng ngy cng khng nh v tr ca nc ta trn trng quc t. Trong

h thng ngn hng c xem nh l huyt mch ca nn kinh t, c nh hng

su rng n mi mt ca i sng, mi thnh phn kinh t, c vai tr quyt nh n

s n nh v pht trin ca mt quc gia.

Vic Vit Nam chnh thc tr thnh thnh vin th 150 ca WTO vo ngy

07/11/2006 cho n nay ngoi nhng thay i v c ch chnh sch to hnh langphp l cho vic hi nhp, th vic thc hin l trnh cam kt v mca thtrng ti

chnh, hot ng ngn hng Vit Nam c nhng chuyn bin su sc v cht v

lng : s lng chi nhnh, quy m vn, cc giao dch lin kt chng khon - ngn

hng - bo him, cc giao dch quc tngy cng tng. Bn cnh tc ng tch cc l

em li nhng c hi pht trin, n cng cha ng nhiu ri ro, thch thc i vi

cc ngn hng vnng cao nng lc ti chnh, hiu qu hat ng, li th hot ng,

qun tr ri ro ng thi cng i hi cc c quan gim st ngn hng phi pht

huy tt hn na vai tr ca mnh m bo nn kinh t c h thng ngn hng hat

ng lnh, hiu qu theo c ch thtrng ngy cng vn xa ra tm quc tnhng

vn tun th tt chin lc, chnh sch iu hnh ca ng v Chnh ph .

Chnh v l do , vic tm hiu v xy dng nn nhng chun mc hat ng

ca h thng ngn hng ph hp vi yu cu thc t ti Vit Nam v m bo sc

cnh tranh trn trng quc t l nhu cu ht sc cp thit cn c s u t nghin cunghim tc v k lng. Nhm chn ti Tm hiu v Basel v Thc trng

gim st ngn hng theo Basel II ti Vit Nam nhm cung cp nhng kin thc c

bn v Hip c vn Basel m tmi ngn hng v c quan thanh tra gim st ngn

hng ca Ngn hng Nh nc(NHNN) phi c ci nhn tng quan xy dng h thng

cc chun mc an ton trong hot ng, qun tr, gim st ca mnh theo yu cu ca

y ban Basel ng thi ti cng nu ra thc trng p dng cc chun mc trn cho

tnh hnh c th ti Vit Nam.


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1.2.Vn nghin cuHip c vn Basel ra i v c mt b dy hot ng hn 20 nm qua, vic

nghin cu tt c nhng thng tin chi tit lin quan n Basel l iu khng th hon

thnh c mc ca mt ti mn hc, do nhm xc nh trng tm nghin

cu xoay quanh nhng vn sau :

- Gii thiu tng quan v y ban Basel- Tm hiu ni dung Hip c Basel I- Tm hiu ni dung Hip c Basel II- Tm hiu ni dung Hip c Basel III- Thc trng tun th gim st ngn hng theo chun mc ca Basel II ti

Vit Nam

2. Phng php nghin cu- Thu thp ti liu, phn tch nhng nhn nh, nh gi ca cc chuyn gia v

ni dung t cc bi bo, cng trnh nghin cu c cng b.

- Thng k, tp hp cc vn bn quy nh php lut ca Chnh ph, NHNNVit Nam xung quanh cc ni dng m ti hng ti.

3. Tnh hnh nghin cun nay, c rt nhiu ti trn th gii cng nh Vit Nam nghin cu

v cc Hip c vn Basel cng thc trng p dng thc t ti Vit Nam, nhng thun

li v trin vng, thch thc v kh khn trong vic p dng nhng chun mc ca y

ban Basel cho nn kinh t non tr nh Vit Nam. Do , vi vic tm hiu nghin cu

nhng ni dng, nhn nh nh gi t cc phng tin thng tin, t cc cng trnh

nghin cu, vi nhng g m ti hng n nhm c th tng hp thng k cung

cp cho ngi c ci nhn tng qut c bit l thc trng p dng ti Vit Nam m

nhm cng nh mi ngi ang rt quan tm.

4. Kt cu ca ti.Chng 1: C s l lun ca h thng chun mc nh gi hot ng ngn

hng an ton theo Hip c Basel

Chng 2:Thc trng gim st ngn hng theo Basel II ti Vit Nam

Chng 3: Mt s cc nhn nh v bi hc kinh nghim ti Vit Nam


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CChhnngg 11:: CC ssll lluunn ccaa hh tthhnngg cchhuunn mmccnnhh ggii hhoott

nngg nnggnn hhnngg aann ttoonn tthheeoo HHiippcc BBaasseell

1. Vi nt v y ban Basel.-

Lch s hnh thnh : U ban Basel v gim st ngn hng (Basel Committeeon Banking supervision BCBS) c thnh lp vo nm 1974 bi mt nhm cc

Ngn hng Trung ng v c quan gim st ca 10 nc pht trin (G10) ti thnh

ph Basel, Thy S nhm tm cch ngn chn s sp hng lot ca cc ngn hng

vo thp k 80. Hin nay, cc thnh vin ca y ban gm i din ngn hng trung

ng hay c quan gim st hot ng ngn hng ca cc nc: Anh, B, Canada, c,

H Lan, Hoa K, Luxembourg, Nht, Php, Ty Ban Nha, Thy in, Thy S v .

y ban c nhm hp 4 ln trong mt nm.- T chc hot ng : Hi ng th k ca y ban Basel c xut bi

Ngn hng Thanh ton Quc t Basel, gm 15 thnh vin l nhng nh gim st

hot ng ngn hng chuyn nghip c bit phi tm thi t cc t chc tn dng ti

chnh thnh vin.

- Mc tiu hot ng : y ban Basel khng c bt k mt c quan gim stno v nhng kt lun ca U ban ny khng c tnh php l v yu cu tun th i

vi vic gim st hot ng ngn hng. Thay vo , y ban Basel ch xy dng v

cng b nhng tiu chun v nhng hngdn gim st rng ri, ng thi gii thiu

cc bo co thc tin tt nht trong k vng rng cc t chc ring l s p dng rng

ri thng qua nhng sp xp chi tit ph hp nht cho h thng quc gia ca chnh h.

- Tnh hnh hot ng : mt s cc hot ng ni bt Nm 1988, Hip c vn Basel u tin (Basel I) ra i v c hiu lct 1992. Nm 1996, Basel I c b sung thm ri ro th trng (c thc thichm nht vo ngy 1/1/1998).

Thng 6/1999, xut mt khung Hip c vn mi vi chng trnh tvn ln th nht (First Consultative Package CP1).

Thng 1/2001, chng trnh t vn ln th hai (CP2). Thng 4/2003, chng trnh t vn ln th ba (CP3). Qu 4/2003, phin bn mi ca Hip c vn (Basel II) c honthin.


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Thng 1/2007, Basel II c hiu lc. Ngy 12/9/2010 Basel III ra i v bt u c hiu lc t 2015 .

2. Ni dung hip c Basel I.2.1. Hon cnh ra i :

Nm 1988, Hip c vn Basel (Basel I) ra i, yu cu cc Ngn hng hot

ng quc t phi nm gi mt mc vn ti thiu cth i ph vi nhng ri ro

c th xy ra. Mc vn ti thiu ny l mt t l phn trm nht nh trong tng vn

ca Ngn hng, do mc vn ny cng c hiu l mc vn ti thiu tnh theo

trng s ri ro ca Ngn hng.

2.2. Mc tiu :- Cng c s n nh ca ton b h thng ngn hng quc t.- Thit lp mt h thng ngn hng quc t thng nht, bnh ng nhm gim

cnh tranh khng lnh mnh gia cc ngn hng quc t.

2.3.Ni dung chnh:Gm 03 tiu chun chnh- Tiu chun th nht : T l an ton vn ti thiu (CAR - Capital Adequacy

Ratio), mc ch nhm cng c h thng ngn hng quc t, i tng ban u l

nhng ngn hng hot ng quc t, nhng sau ny c thc thi trn hn 100

quc gia. Theo tiu chun ny, ngn hng phi gi li lng vn bng t nht 8% car ti sn, c tnh ton theo nhiu phng php khc nhau v ph thuc vo ri

ro ca chng.

T l Cook (CAR) = Vn bt buc / Ti sn tnh theo ri ro gia quyn

(RWA).

STT T l CAR Tnh trng vn

1 > 10% Mc vn tt

2 > 8% Mc vn thch hp

3 < 8%, Thiu vn

4 < 6% Thiu vn r rt

5 < 2% Thiu vn trm trng

- Tiu chun th hai: Thnh tu c bn ca Basel I l a ra c nhngha mang tnh quc t chung nht v vn ca ngn hng. Tiu chun ny quy nh:

Vn cp 1 Vn cp 2 + Vn cp 3


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Vn cp 1: l lng vn d tr sn c v cc ngun d phng c cngb, bao gm: Vn ch s hu vnh vin; D tr cng b (Li nhun gi li); Li ch

thiu s (minority interest) ti cc cng ty con, c hp nht bo co ti chnh; Li th

kinh doanh (goodwill), cc qu .

Vn cp 2 (Vn b sung) gm: Li nhun gi li khng cng b; Dphng nh gi li ti sn; D phng chung/d phng tht thu n chung; Cng c vn

hn hp; Vay vi thi hn u i; u t vo cc cng ty con ti chnh v cc t chc

ti chnh khc.

Vn Cp 3 (Dnh cho ri ro th trng) = Vay ngn hn- Tiu chun th ba: Vn tnh theo ri ro gia quyn:RWA = Tng (Ti sn x Mc ri ro phn nh cho tng ti sn trong bng cn

i k ton) + Tng (N tng ng x Mc ri ro ngoi bng)

V d:

Loi ti snTrng s

ri ro

T l

vnS tin

Ti sn iu

chnh theo

trng s ri ro

Yu cu

v vn ti

thiu

Tin mt v vng nm trong

ngn hng. Cc ngha v tr nca Chnh ph v B Ti chnh.

0% 8% 1.000 USD 0 USD 0 USD

Cc khon tr n ca ngn hng

c quy m ln. Chng khon

pht hnh bi cc c quan Nh

nc

20% 8% 1.000 USD 200 USD 16 USD

Cc khon vay th chp nh , 50% 8% 1.000 USD 500 USD 40 USD

Tt c cc khon vay khc nh

tri phiu ca doanh nghip, cc

khon n t cc nc km pht

trin, cc khon vay th cp c

phiu, bt ng sn,

100% 8% 1.000 USD 1.000 USD 80 USD

Theo bin i ca th trng, nm 1996, Hip c Basel I c sa i c tnh

n ri ro th trng. Theo , ri ro th trng bao gm c ri ro th trng chung v

ri ro th trng c th. Ri ro th trng chung cp n nhng thay i v gi tr


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th trng do c s bin ng ln trn th trng. C 4 loi bin s kinh t lm pht

sinh ri ro th trng, l t gi li sut, ngoi hi, chng khon v hng ha. Ri ro

th trng c th l nhng thay i v gi tr ca mt loi ti sn nht nh.

2.4.Nhng hn ch:- Khng phn bit theo loi ri ro:

Mt khon ni vi t chc xp hng AA c coi nh mt khon ni vit chc xp hng B.

Mt khon ncho mt ngn hng ThNh K ch cn mt lng vn bng 1/5khon ncho General Electric (GE-mt cng ty xp hng AAA) Vic gi cc ti

sn c ri ro thp t sinh li hn ti sn c ri ro cao.

-

Basel I ch bao gm nhng ri ro tn dng, ri ro thtrng v ri ro li sutm khng cp n ri ro hot ng mt cch r rng.

- Khng c li ch t vic a dng ha Mt khon nring l yu cu mt lng vn ging nh mt danh mc u t

c a dng ha, vi cng mt gi tr.

Khng c s khc bit no gia mt khon vay $100 v 100 khon vay $1.- Khng c yu cu vn d phng ri ro vn hnh, do khng thc s

khuyn khch cc ngn hng nng cao qun tr ri ro.

- c quyn vi cc nc thuc khi OECD.3. Ni dung hip c Basel II.3.1. Hon cnh ra iMc d c rt nhiu im mi nhng Hip c Basel I vi bn sa i nm 1996

vn c kh nhiu im hn ch. Mt trong nhng im hn ch l Basel I khng

cp n mt loi ri ro ang ngy cng tr nn phc tp v vi mc ngy cng

tng ln, l ri ro tc nghip.Chnh v vy, t nm 1999, U ban Basel n lc

a ra mt Hip c mi thay th cho Basel I, v cho n nm 2004, bn Hip c

quc t v vn ca Basel (Basel II) chnh thc c ban hnh.

3.2. Mc tiu- Nng cao cht lng v sn nh ca h thng ngn hng quc t.- To lp v duy tr mt sn chi bnh ng cho cc ngn hng hot ng trn

bnh din quc t.


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- y mnh vic chp nhn cc thng l nghim ngt hn trong lnh vc qun lri ro.

3.3.Ni dung chnh:Bao gm03 tr ct chnh :

Tr ct th nht : Cc yu cu vn ti thiu

- T l vn bt buc ti thiu (CAR) vn l 8%, trong mt t chc ti chnhc gi l vn khi CAR t ti thiu 4% i vi vn cp 1 v 8% i vi vn cp

2 .

- Ri ro c tnh ton theoba yu t chnh m ngn hng phi i mt: ri rotn dng, ri ro vn hnh (hay ri ro hot ng) v ri ro th trng.

- Trng s ri ro ca Basel II bao gm nhiu mc (t 0% -150% hoc hn) v rtnhy cm vi xp hng.

- RWA trong cng thc tnh h s an ton vn CAR s bao gm 2 phn: tng tisn iu chnh theo h s ri ro tn dng cng vi 12,5 ln tng vn quy nh cho

d phng ri ro th trng v ri ro hot ng. Chng hn, tng ti sn iu chnh

theo h s ri ro tn dng ca mt ngn hngl 1000 USD, vn quy nh phng nga

ri ro th trng l 10 USD, vn quy nh ti thiu phng nga ri ro tc nghip l

20 USD th mu s xc nh t l vn ti thiu s l: 1000 + (10 + 20) x 12,5 =1375 USD. iu c ngha l ngn hng phi cn nhiu vn t c hn tho

mn t l ti thiu 8%.

Tr ct th hai: Tng cng c ch gim st, c bit l vic nh gi cht

lng qun l ri ro ngn hng

Tr ct ny cung cp mt khung gii php cho cc ri ro m ngn hng i mt,

nh ri ro hthng, ri ro chin lc, ri ro danh ting, ri ro thanh khon v ri rophp l, m hip c tng hp li di ci tn ri ro cn li. Cc Ngn hng cn phi

nh gi mt cch ng n v nhng loi ri ro m h ang phi i mt v m bo

rng nhng gim st vin s c th nh gi c tnh y ca nhng bin php

nh gi ny.

Vi ct tr ny, Basel II nhn mnh 4 nguyn tc ca cng tc r sot gim st:

- Nguyn tc 1: Cc ngn hng cn phi c mt quy trnh nh gi c mc y vn ca h theo danh mc ri ro v phi c c mt chin lc ng n

nhm duy tr mc vn .


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- Nguyn tc 2: Cc gim st vin nn r sot v nh gi li quy trnh nhgi v mc vn ni b cng nh v cc chin lc ca ngn hng. H cng phi c

kh nng gim st v m bo tun th t l vn ti thiu. Theo , gim st vin nn

thc hin mt s hnh ng gim st ph hp nu h khng hi lng vi kt qu ca

quy trnh ny.

- Nguyn tc 3: Gim st vin khuyn ngh cc ngn hng duy tr mc vncao hn mc ti thiu theo quy nh.

- Nguyn tc 4: Gim st vin nn can thip giai on u m bomc vn ca ngn hng khng gim di mc ti thiu theo quy nh v c th yu

cu sa i ngay lp tc nu mc vn khng c duy tr trn mc ti thiu.

Vi ct tr ny, Basel II a ra 25 nguyn tc c bn cn thit m bo cho h

thng gim st hot ng c hiu qu, ni dung tm tt nh sau :

Nguyn tc 1 -Mc ch, tnh c lp, quyn hn, tnh minh bch v s hp

tc:Mt h thng gim st ngn hng hiu qu phi phn nh trch nhim r rng v

mc ch ca mi n v c thm quyn gim st ngn hng. Mi n v phi c s

hot ng c lp, cc quy trnh minh bch, c lc lng nhn s y v c

qun l ph hp, phi chu trch nhim hon ton trc nhim v c giao. Cc quy

nh v chia s thng tin gia cc c quan qun l nh nc v quy nh v bo mtcc thng tin cng cn phi c quy nh r rng.

Nguyn tc 2 Cc hot ng c php: Cc hot ng c php ca cc

t chc c cp php v chu s gim st di tn gi ngn hng phi c quy nh

r rang.

Nguyn tc 3 Cc tiu ch cp php: C quan qun l nh nc c thm

quyn cp php phi c quyn ra cc tiu ch v t chi n xin cp Giy php

thnh lp nu h s khng p ng c cc tiu chun ra.

Nguyn tc 4 - Chuyn quyn s hu ln:C quan qun l nh nc phi c

quyn xem xt v t chi bt c xut chuyn nhng quyn s hu ln hoc

chuyn nhng quyn kim sot trc tip hoc gin tip ti cc ngn hng hin hu

cho mt bn khc.

Nguyn tc 5 Giao dch mua li ln: C quan qun l nh nc phi c

quyn chun y cc giao dch mua li ln hoc quyt nh u t ln ca ngn hng,ngc li cc tiu ch nu, bao gm c vic thnh lp cc hot ng xuyn quc


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gia, v phi m bo c rng, cc giao dch hoc thay i c cu khng nh hng

n an ton ca ngn hng, khng em n cho ngn hng cc ri ro khng ng c

hoc gy cn tr n vic gim st h thng ngn hng hiu qu.

Nguyn tc 6 An ton vn ti thiu:C quan qun l nh nc phi a ra

cc quy nh v an ton vn ti thiu ph hp i vi cc ngn hng phn nh c

nhng ri ro m ngn hng gp phi, v phi quy nh r rng v thnh phn ca vn,

m bo rng vn phi c kh nng chu c l. Ti thiu l i vi cc ngn hng

hot ng quc t, cc quy nh ny khng c thp hn mc m U ban Basel quy

nh.

Nguyn tc 7 Quy trnh qun tr ri ro:C quan qun l nh nc phi m

bo rng, ngn hng v tp on ngn hng phi c h thng qun tr ri ro ton din

(bao gm c kh nng kim sot ri ro ca Hi ng qun tr v Ban iu hnh)

pht hin, nh gi, x l v kim sot, gim thiu tt c cc ri ro nh gi tng

th mc vn ca ngn hng trc cc danh mc ri ro. Cc quy trnh qun tr ri

ro ny phi ph hp vi quy m v mc phc tp ca t chc.

Nguyn tc 8 -Ri ro tn dng:C quan qun l nh nc phi m bo rng

cc ngn hng c mt quy ch qun l ri ro tn dng cn nhc ti cc ri ro ca t

chc vi cc chnh sch an ton, cc quy trnh qun l ri ro nhm pht hin, olng, kim tra v kim sot ri ro tn dng.

Nguyn tc 9 Ti sn c ri ro, d phng v d tr:C quan qun l cn

m bo rng ngn hng phi xy dng cc chnh sch m bo an ton ti thiu cho

vic qun l cc ti sn c ri ro, xc nh mc d phng v d tr cho t chc.

Nguyn tc 10 - Gii hn mc cho vay: C quan qun l ri ro phi m bo

rng ngn hng phi c cc chnh sch v h thng qun tr ri ro nhm nhn dng,

qun l cc khon cho vay ln trong danh mc, c quan quan l ng thi cn phi

xy dng cc gii hn cho vay nhm hn ch cc ngn hng tp trung cho vay mt

khch hng hoc nhm cc khch hng c lin quan.

Nguyn tc 11 -Ri ro i vi nhm khch hng c lin quan:Nhm hn ch

vic cho vay (bao gm cc khon n ni bng v ngoi bng) nhm khch hng c

lin quan v xc nh s xung t v li ch, c quan qun l cn c nhng quy nh

v gii hn cho vay i vi mt khch hng v mt nhm khch hng c lin quan,cc khon cho vay ny phi c kim sot cht ch, ng thi cn phi c cc bc


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ph hp nhm kim sot v gim thiu ri ro, vic xa cc khon n ny c thc

hin theo cc chnh sch v quy trnh chun mu.

Nguyn tc 12 Ri roquc gia v ri ro chuyn i:C quan qun l nh

nc phi m bo rng cc ngn hng c cc chnh sch v quy trnh xc nh, o

lng, theo di v kim sot ri ro quc gia v ri ro chuyn i trong cc hot ng

cho vay v u t quc t, v ng thi cc ngn hng phi trch lp d phng cho cc

ri ro ny.

Nguyn tc 13 Ri ro th trng:C quan qun l nh nc phi m bo

rng cc ngn hng c cc chnh sch v quy trnh xc nh chnh xc, o lng, theo

di v kim sot c cc ri ro th trng; c quan qun l nh nc c thm quyn

t ra cc nh mc c th v/hoc c th dng mt khon vn c th x l ri ro

th trng nu c l do chnh ng.

Nguyn tc 14 Ri ro thanh khon:C quan qun l nh nc phi m bo

rng cc ngn hng c mt chin lc qun l kh nng chi tr c th tnh ton c

mi ri ro ca t chc, ngn hng phi c chnh sch v quy trnh xc nh, o

lng, theo di v kim sot c ri ro thanh khon, v qun l c kh nng chi

tr ca mnh hng ngy. C quan qun l nh nc phi yu cu cc ngn hng c k

hoch sn sng i ng vi cc vn v thanh khon c th pht sinh bt ng.Nguyn tc 15: Ri ro tc nghip (ri ro hot ng): C quan qun l nh

nc phi m bo rng ngn hng phi c chnh sch v quy trnh qun l ri ro

nhn dng, nh gi, kim tra v kim sot/gim thiu ri ro hot ng. Cc chnh

sch v quy trnh qun l ri ro ny phi ph hp vi quy m v mc phc tp ca

t chc.

Nguyn tc 16: Ri ro li sut trong s sch ngn hng:C quan qun l nh

nc phi m bo rng ngn hng phi c h thng qun tr ri ro c hiu qu nhm

nhn dng, o lng v kim tra, kim sot ri ro li sut trong s sch ngn hng, bao

gm mt chin lc c Hi ng qun tr ph duyt v c thc hin bi ban qun

l cp cao; chin lc ny cng cn phi ph hp vi quy m v mc phc tp ca

t chc ca loi ri ro.

Nguyn tc 17: Kim tra v kim ton ni b:C quan qun l nh nc phi

m bo rng ngn hng phi c h thng kim tra, kim sot v kim ton ni b phhp vi quy m v mc ph hp vi loi hnh kinh doanh ca t chc.


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Nguyn tc 18 Lm dng cc dch v ti chnh:C quan qun l nh nc

phi m bo c rng cc ngn hng c chnh sch v quy trnh, bao gm cc quy

tc nghim ngt v nhn bit khch hng, nng cao cc tiu chun o c ngh

nghip trong lnh vc ti chnh v bo v ngn hng khng b li dng, mt cch v

tnh hay c , vo cc hot ng phm php.

Nguyn tc 19 Phng php gim st: Mt h thng gim st ngn hng

hiu qu yu cu cc c quan qun l nh nc xy dng v duy tr s hiu bit su

sc v hot ng ca tng ngn hng v tp on ngn hng, ng thi c h thng

ngn hng, tp trung vo s an ton v tnh bn vng, cng nh s n nh ca ton h

thng ngn hng.

Nguyn tc 20 K thut gim st:Mt h thng gim st ngn hng hiu qu

phi bao gm c thanh tra ti ch v kim sot t xa v s lin h mt thit gia c

quan qun l nh nc vi ban iu hnh ca ngn hng.

Nguyn tc 21 Thng tin gim st:C quan qun l nh nc phi c cc

phng tin thu thp, xem xt v phn tch cc bo co v an ton hot ng v cc

ch s thng k do cc ngn hng gi v trn c s n l v tng hp, ng thi phi

c phng tin xc minh tnh trung thc ca cc bo co ny thng qua hoc l

thanh tra ti ch hoc thu cc chuyn gia c lp. Nguyn tc 22 K ton v cng b cng khai: C quan qun l nh nc

phi m bo c rng mi ngn hng phi duy tr vic ghi chp s sch y v

theo ng cc chun mc k ton c quc t cng nhn, v cng b cng khai

thng xuyn cc thng tin phn nh ng tnh trng ti chnh v li nhun ca ngn

hng.

Nguyn tc 23- Quyn x l vi phm ca c quan qun l nh nc: C

quan qun l nh nc phi c cng c h tr h a ra cc bin php x l vi phm

kp thi. Trong bao gm kh nng thu hi Giy php hot ng hoc cnh bo vic

thu hi Giy php hot ng.

Nguyn tc 24 Gim st hp nht:Mt yu t nhy cm ca vic gim st

h thng ngn hng l c quan qun l nh nc gim st cc tp on ngn hng trn

c s hp nht, theo di st sao, v p dng tt c cc quy tc m bo an ton i vi

tt c cc kha cnh kinh doanh m tp on thc hin trn ton cu.


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N guyn tc 25 Quan h gia c quan qun l nh nc nc s ti v

nc nguyn x:Vic gim st hp nht xuyn bin gii i hi s hp tc v trao

i thng tin gia c quan qun l nh nc nc s ti vi cc c quan qun l c

lin quan, ch yu l cc c quan qun l nh nc ca nc nguyn x. Cc c quan

qun l nh nc trong lnh vc ngn hng phi yu cu cc hot ng ti nc s ti

ca ngn hng nc ngoi c thc hin theo cng mt tiu chun nh i vi cc t

chc trong nc.

Tr ct th ba: Tun th k lut th trng

Cc ngn hng cn phi cng khai thng tin mt cch thch ng theo nguyn

tc th trng.Vi ct tr ny, Basel II a ra mt danh sch cc yu cu buc cc

ngn hng phi cng khai thng tin, t nhng thng tin v c cu vn, mc y

vn n nhng thng tin lin quan n mc nhy cm ca ngn hng vi ri ro tn

dng, ri ro th trng, ri ro tc nghip v quy trnh nh gi ca ngn hng i vi

tng loi ri ro ny. Nh vy, vi qu trnh pht trin ca Basel v nhng Hip c

m t chc ny a ra, cc ngn hng thng mi cng ngy cng c yu cu hot

ng mt cch minh bch hn, m bo vn phng nga cho nhiu loi ri ro hn v

do vy, hy vng s gim thiu c ri ro.

3.4. nh gi- V cu trc v ni dung:Basel I tp trung vo mt gii php qun l ri ro

duy nht l yu cu vn ti thiu. Trong khi, Basel II tp trung nhiu hn vo cc

phng php ni b ca chnh ngn hng, nh gi hot ng thanh tra, gim st v k

lut trn nguyn tc th trng. Do , quyn lc ca cc nh qun l quc gia c

tng ln bi h cn phi nh gi s vn ca ngn hng c tnh n c im ri ro

c th ca n.

- V tnh linh ng ca ng dng:Basel I quy nh chung mt chn la chott c cc ngn hng. BaselII linh hot hn vi mt danh sch cc phng php, cc

bin php khuyn khch cc nh qun l quc gia v cc ngn hng chn la.

- V tnh nhy cm vi ri ro: Basel I o c ri ro qu s b. Basel II nhycm hn vi ri ro thng qua nhy cm ca yu cu vn i vi mc ri ro tng

ln v s cng khai bt buc mt cch chi tit v nhy cm ri ro v chnh sch ri

ro.


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- V trng s ri ro:Basel I quy nh t 0 100 v u i hn vi cc ncthuc T chc hp tc v pht trin kinh t (OECD- Organisation for Economic Co-

operation and Development). Basel II quy nh t 0 150 hoc hn v khng c c

quyn no, bao gm c phn cp bn trong v bn ngoi.

- V k thut gim ri ro tn dng:Basel I ch h tr v m bo. Basel IItha nhn v k thut gim thiu ri ro tt hn, a ra nhiu k thut hn nh h tr,

m bo, phi sinh tn dng, lp mng li v th (position netting).

4. Ni dung hip c Basel III.4.1.Hon cnh ra i

Sau gn 1 nm Ngn hng Lehman Brothes sp , thng 6-2009, Tng thng

Barack Obama ngh mt chng trnh ci t ton din i vi h thng ti chnh

Hoa K. Thng 7-2010, o lut Dodd-Frank c Quc hi Hoa K thng qua nhm

lnh mnh ha h thng ti chnh t nc. Trong thi gian ny, nc Anh vn l

trung tm ti chnh ln nht th gii, a ra chng trnh ci cch lnh vc ti chnh.

Khu vc ng tin chung chu u (Eurozone) cng tin hnh cc bin php tng t

trong vic ci cch ngnh ti chnh.

Ring i vi ngnh ngn hng - nhm ngnh quan trng trong lnh vc ti

chnh v cng l ti ca cuc khng hong 2008 - Hip c Basel III ra inhm khc phc nhng yu km m Hip c Basel II cn khim khuyt nhhn ch

v qui nh vn trc y v tng cng qun l ri ro, m bo n nh hot ng

ngn hng.

4.2.Ni dung chnh- Nng t l vn ch s hu ti thiu (c phn ph thng) t 2% ln 4,5%.- Nng t l vn cp 1 ti thiu t 4% ln 6%.- B sung phn vn m d phng ti chnh m bo bng vn ch s hu

2,5%.

- Tu theo bi cnh ca miquc gia, mt t l vn m phng nga s suygim theo chu k kinh t c th c thit lp vi t l t 0 2,5% v phi c m

bo bng vn ch s hu ph thng (common equity). Phn vn d phng ny ch i

hi trong trng hp c s tng trng tndng nng nguycdn n ri ro cao trong

hot ng tn dng mt cch c h thng.


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- Ngoi ra, Basel III cn a ra cc bin php gim st cht ch cc ngn hngv nhm ngn chn vic lm dng chia thng hoc chia c tc cao trong bi cnh

trnh trng ti chnh v t l an ton vn khng m bo. Basel III cng ng thi r

sot li cc tiu chun (nh ngha) vn cp 1 v vn cp 2 v s loi b cc khon vn

khng tiu chun khi gim st ch tiu an ton vn ti thiu.

- Nh vy, c th thy rng loi tr khon vn m phng nga ri ro tichnh 2,5%, tiu chun an ton vn ti thiu khng thay i (vn l 8%). Tuy nhin,

kt cu ca cc loi vn c sthay i ng ktheo hng tng t trng vn cp 1,

ng thi tng t trng vn ch shu ph thng trong vn cp 1. Nu tnh y c

2 khon vn m d phng suy gim ti chnh v d phng chng hiu ng chu k

kinh t th t l vn ch shu c iu chnh tng t2% (Basel II) tng ln thnh

9,5% (4,5% + 2,5% + 2,5%) Basel III. Nu loi tr phn vn m chng chu k

kinh t 2,5% (khng bt buc trong iu kin bnh thng) th mc ti thiu vn ch

cng phi t mc 7%. Bn cnh , c th mt s khon trc yc tnh vo vn

ch shu nay phi bc tch ra v khng iu kin coi l vn ch shu. Chng

hn, khon vn vt qu gii hn 15% u t vo cc t chc ti chnh khc, khon

vn c ngun gc t s thu thu nhp lu k (hon li) V th, yu cu nng cao t

l vn ch shu l bi ton khng n gin i vi nhiu ngn hng xt trong bicnh kinh t x hi ang c nhiu bin ng.

Cc tiu chun ca Basel III khng c hiu lc ngay lp tc. Chng bt u c

hiu lc t nm 2013 vc thc hin theo mt l trnh n ht nm 2018 v s thc

hin y vo 1/1/2019, c th nh sau:

2013 2014 2015 2016 2017 2018 2019

T l vn ch s hu ti thiu 3,5% 4,0% 4,5% 4,5% 4,5% 4,5% 4,5%

Vn m d phng 0,625% 1,25% 1,875% 2,5%

Vn ch s hu ti thiu cng

vn m d phng3,5% 4,0% 4,5% 5,125% 5,76% 6,375% 7%

Loi tr khi vn ch s hu cc

khon vn khng tiu chun20% 40% 60% 80% 100% 100%

T l vn cp 1 ti thiu 4,5% 5,5% 6,0% 6,0% 6,0% 6,0% 6,0%

T l tng vn ti thiu 8% 8% 8% 8% 8% 8% 8%

Tng vn ti thiu cng vn m 8% 8% 8% 8,625 9,125 9,875 10,5


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d phng bt buc

Loi tr khi vn cp 1 v cp 2

cc khon khng tiu chunThc hin theo l trnh 10 nm bt u t nm 2013

Vn d phng chng hiu ng

chu kTu theo iu kin ca quc gia: mc t 0% - 2,5%

4.3. nh giBasel II ch quan tm n vn an ton vn (hay vn da vo ri ro - Risk-

based capital), Basel III tp trung vo 2 vn : gia tng tiu chun v an ton vn v

a ra cc tiu chun v thanh khon ca h thng ngn hng thng mi (NHTM).

Nh vy, im khc bit quan trng gia 2 hip c l Basel III ch nhiu hn i

vi vn thanh khon ca h thng ngn hng.

Kt lun chng 1: K t khi Hip c Basel c ban hnh ln u vo

nm 1988 v phin bn II c b sung, sa i t nhng nm 2001, nhng chun

mc trong hip c dn tr thnh nhng chun mc quc t c p dng hu ht

ti cc quc gia trn ton th gii. Qua chng 1, ti h thng ha c s l lun

ca cc chun mc nh gi hot ng ngn hng an ton theo Hip c Basel. Trn

c s , chng 2, chng 3 s tin hnh tm hiu cc c hi, thch thc, kh khn m cc ngn hng gp phi trong qu trnh p dng v cc nhn nh, nh gi v s

cn thit phi p dng Hip c Basel vo cng tc qun l ngn hng.


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Chng 2: Thc trng gim st ngn hng theo Basel II ti

Vit Nam

1. C hi, thch thc i vi vic p dng Basel II ca h thng ngn hng VitNam.

1.1. C hi:Vit Nam ang trn hi nhp vi nn kinh t th gii cng vi nhng cam

kt chun mc trong hot ng ca thtrng ti chnh theo l trnh gia nhp WTO l

nhng chnh sch khuyn khch pht trin, gim st cng nh khng ngng ci thin

sc khe ca h thng NHTM trong nc. Nc ta ang ng trc cc c hi thun

li c thp ng y vic p dng cc yu cu ca Basel II nh sau:

- C iu kin tranh th vn nng cao tim lc ti chnh, nng cao cng ngh,pht trin i ng nhn lc ti chnh, cc sn phm ngn hng - ti chnh ngy cng

linh hot, mang tnh chuyn nghip, thc tin v quc t ha ngy cng cao.

- C iu kin hc hi kinh nghim ca cc quc gia pht trin, thnh cngtrong vic p dng cc chun mc ca y ban Basel.

- Mi trng ti chnh c s cnh tranh cng bng lnh mnh gia cc ch ththam gia: tngy 01/01/2011 chi nhnh ngn hng nc ngoi c i xbnh ng

quc gia theo nh cam kt gia nhp WTO, t thc y t mi NHTM phi t nng

cao nng lc cnh tranh ca bn thn mnh c v cht v lng c th tn ti v

pht trin.

1.2. Thch thc:Tuy nhin, vi mt nc ang pht trin nh nc ta c bit l h thng ti

chnh ch mi bc u trong giai on hi nhp, c thp ng nhng yu cu

chun mc ca h thng gim st ngn hng theo y ban Basel th nhng thch thcgp phi l khng nh:

- V chi ph thc hin: Theo c tnh, cc ngn hng thng mi cnh phitn xp x 10 triu la M, tng ng vi 220 tng Vit Nam, khong 7% vn

iu l ca cc ngn hng thng mi c phn. Trong khi , nu l ngn hng cln

th chi ph vn hnh h thng Basel ny c th ln n 200 triu la M, tng

ng vi 4.400 tng Vit Nam, cao hn mc vn php nh ca cc NHTM hin

hnh.


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- iu kin h trthng tin cha y : Cc thng tin trn thtrng chngkhon v thtrng vn l ht sc quan trng nu mt h thng ngn hng mun p

dng theo cc chun mc ca Basel II. Tuy nhin cho n nay, cc thng tin kinh t vi

m, v m ca cc t chc kinh t, ngnh ngh , c phiu ch thc hin theo dng

bo co nh k, iu nay rt kh cho cng tc qun tr ri ro cho cc ngn hng.

- Hn ch v nng lc gim st: hin nay c quan gim st cha th kimchng h thng nh gi ri ro ca cc t chc tn dng c ph hp hay khng, c

m bo an ton cho hot ng ca c h thng hay khng, mt khc nhng quy nh

ca NHNN cha tht s linh hot cng nh cha bm st hot ng thc tin theo

din bin ca thtrng..

- Hn ch v cht lng ngun nhn lc: y khng ch l vn nan gii cachnh cc NHTM m cho c h thng gim st ngn hng ca NHNN VN, nh

cp nm vng v vn dng c cc chun mc ca y ban Basel i hi cc

chuyn gia trong lnh vc qun tr, gim st ngn hng v nhn vin ph trch phi c

mt tm hiu bit nht nh, gii v ngoi ng ln kin thc ton hc v kin thc

qun tr. Ngoi ra cc knng phn tch, dbo cng l nhng knng khng th

thiu. y thc s l nhng yu cu cao i vi cc chuyn gia ngn hng Vit Nam

ti thi im ny.- Hn ch v nn tng c sphp l: h thng k ton Vit Nam cha theo

chun h thng k ton quc ty l mt trngi cho h thng NHTM mun vn ra

tm quc t, v hnh lang php l cn nhiu s bt cp trong cng tc hot ng, cng

tc qun tr, chnh sch iu hnh, .

2. Phn tch thc trng tun th cc nguyn tc gim st ngn hng theo tiu chBasel II.

Nguyn tc 1 -Mc ch, tnh c lp, quyn hn, tnh minh bch v shp tc: tun th mt phn.

Hnh lang php l :

- Lut NHNN nm 2010 (Lut s 46/2010/QH12): quy nh NHNN l mt cquan ngang B; C quan Thanh tra, gim st ngn hng trc thuc NHNN l c quan

chu trch nhim chnh trong vic gim st hot ng ngn hng.


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- Quyt nh 83/2009/Q-TTg ngy 27/05/2009 ca Th tng Chnh phquy nh chc nng, nhim v, quyn hn v c cu t chc ca C quan Thanh tra,

gim st ngn hng trc thuc NHNN Vit Nam.

Hn ch:

- C quan gim st ngn hng cng lc chu s qun l ca nhiu c quan vchu chi phi ca nhiu lut.

- Quyn hn kim tra tnh tun th ca h thng ngn hng cng nh kim trakhi c nghi vn v tnh an ton v bn vng ca h thng cng cha c m bo.

- Ngoi c quan gim st chuyn ngnh ngn hng, cc ngn hng cn chus gim st ca cc c quan gim st chuyn ngnh chng khon, bo him, bo him

tin gi;

- Cc cng ty chng khon, cng ty bo him trc thuc cc NHTM nhnc cn chu gim st bi kim ton nh nc v thanh tra nh nc trong khi cha

c cc quy nh v phi hp hot ng v chia s thng tin gia cc c quan gim st

chuyn ngnh, do vy, cha m bo cho vic gim st lin tc hot ng ngn hng.

m bo tun th nguyn tc 1, cn phi:

- xut m bo v th c lp ca c quan gim st chuyn ngnh ngnhng;

- Trnh xung t v li ch khi thc hin gim st NHTM nh nc bngcch khng lm i din s hu vn nh nc trong cc ngn hng ny m chuyn vai

tr ny sang Tng cng ty u t v Kinh doanh vn Nh nc;

- Phn nh rnh mch hn chc nng, nhim v, quyn hn v mi quan hca tng thnh vin chnh trong mng an ton ti chnh quc gia trnh chng cho

hoc b trng trong hot ng gim st v to s phi hp nhp nhng gia cc c

quan trong mng an ton ti chnh;

- Nng cao cht lng, s lng nhn lc gim st.Nguyn tc 2 - Cc hot ng c php: tun th mt phn.

- iu 2 Lut Cc t chc tn dng nm 1997 (07/1997/QHX ngy12/12/1997 ) ch mi cp hot ng ngn hng ca t chc khc m cha quy

nh r t chc khc c c im nh th no v nhng loi hnh dch v no cc t

chc khc c cung cp v cng cha quy nh c th cch thc cp giy php thchin cc nghip v ngn hng cho cc t chc khc.


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- Quan trng nht, cha c mt danh sch chi tit cc hot ng ngn hngc php thc hin: hin ti, cc ngn hng ch thc hin cc dch v c ghi trong

giy php thnh lp v hot ng, khi trin khai cc dch v mi phi xin php

NHNN.

- Ngoi ra, php lut v dch v ngn hng thiu cc quy nh iu chnh mts phng thc cung cp dch v ngn hng nh cung cp qua bin gii, s dng dch

v nc ngoi, trong khi ngy nay, vic cung cp dch v ngn hng qua mng

internet kh ph bin .

m bo tun th nguyn tc 2, cn phi:

- Lm r hot ng ngn hng ca cc t chc khc v quy nh bt k tchc phi ngn hng no c thc hin nghip v ngn hng u phi xin php v chu

s gim st ca NHNN;

- Xy dng danh sch cc nghip v m ngn hng cng nh cc t chckhc c php cung cp v b sung hng nm;

- Cn trng nghin cu v ban hnh cc vn bn quy phm php lut miiu chnh vic cung cp dch v qua bin gii, s dng dch v nc ngoi m

bo cho NHNN c th thc hin tt vai tr thanh tra, gim st ca mnh.

Nguyn tc 3 - Cc tiu ch cp php: tun th mt phn- Thng t 09/2010/TT-NHNN ngy 26/03/2010 quy nh v giy php thnh

lp v hot ng NHTMCP tun th ht cc tiu ch trn.

- Cc ngn hng cha t c mc vn php nh tnh n thi im hinti: BAOVIET Bank, PG Bank.

Nguyn tc 4 - Chuyn quyn s hu ln: tun th mt phn- NHNN ban hnh Thng t 06/2010/TT- NHNN ngy 26/2/2010 hng

dn v t chc, quntr, iu hnh, vn iu l, chuyn nhng c phn, b sung, sa

i giy php, iu l ca NHTM.

Nguyn tc 5 - Giao dch mua li ln: tun th mt phn - Thng t 04/2010/TT-NHNN ngy 11/2/2010 ca NHNN quy nh vic sp

nhp, hp nht, mua li t chc tn dng. Quyt nh s 13/2008/Q -NHNN ngy

29/4/2008 v mng li hot ng ca NHTM quy nh y cc ni dung ca

nguyn tc tr.


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- Tnh n thi im hin nay c hp nht 3 ngn hng l SCB,TinNghiaBank, Ficombank.

Nguyn tc 6-An ton vn ti thiu: tun th mt phn - Lut s 20/2004/QH ngy 15/6/2004 v sa i, b sung mt s iu ca

Lut Cc t chc tn dng v Lut Cc t chc tn dng nm 2010 (Lut s

47/2010/QH12) quy nh t l an ton vn.

- Thng t s 13/TT-NHNN ngy 20/5/2010 (c hiu lc t 01/10/2010) thayth Quyt nh 457, hng dn c th vic tnh ton t l an ton vn, nng t l ny

ln 9% thay v 8% nh trc y v yu cu cc TCTD duy tr t l an ton vn ring

l v hp nht.

- T l an ton vn hin thi vn cha c tnh theo tiu chun quc t, mch dng li theo tiu chun k ton Vit Nam, ch mt vi ngn hng thc hin tnh

ton ch s ny theo 2 cch: Ch s CAR (%) theo VAS v Ch s CAR (%) theo IFRS

- NHNN cn tip tc nng dn yu cu v t l vn m bo an tonhot ng khi ngy cng nhiu ngn hng hot ng theo hng cng ty m, con v

nn kinh t, th trng ti chnh Vit Nam ngy cng m, hot ng ngn hng ngy

cng tr nn ri ro hn v so vi cc nc trn th gii, t l ny t c mc ph

bin 12%.Nguyn tc 7- Quy trnh qun tr ri ro: tun th mt phn

- Quy nh v nh gi ri ro c ban hnh, quy nh v h thng quntr ri ro cng c; tuy nhin, NHNN cha m bo rng cc ngn hng tun th

vic xy dng quy trnh qun tr cng nh cc m hnh qun tr c ph hp vi quy

m v mc phc tp ca t chc v phn ln cc ngn hng cha c h thng nh

gi tn dng ni b hon chnh, do vy, rt kh nh gi ri ro t trch lp d

phng cho tng xng.

- Ngoi ra, mt s vn bn mang tnh hnh chnh ca NHNN cng nh hngn cng tc nh gi ri ro ca cc NHTM nh cc yu cu h tr cc gii php

thc hin chnh sch tin t nh gim li sut cho vay, gim d n bng USD...

Nguyn tc 8 -Ri ro tn dng: tunth mt phn- NHNN ban hnh Quyt nh s 493/2005/Q-NHNN ngy 22/04/2005

v b sung bng Quyt nh 18/2007/Q-NHNN ngy 25/04/2007 v phn loi n,


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trch lp v s dng d phng x l ri ro tn dng trong hot ng ngn hng ca

TCTD.

- Quyt nhny ban hnh 5 nm nhng ti thi im ny, ch mi c 3ngn hng trnh v c NHNN chp thun cho p dng phn loi n nh tnh

theo quy nh ti iu 7, Quyt nh 493 l Ngn hng u t v Pht trin Vit Nam,

NHNo&PTNT Vit Nam, Ngn hng TMCP Ngoi thngVit Nam.

- Hai nguyn nhn chnh khin cc ngn hng ngi thc hin phn loi ny l:o Tng t l n xu: n xu ca NHTMCP Ngoi thng s tng t

2,47% trong nm 2009 ln 3,5% vo nm 2010 nu p dng phn loi nh tnh t

thng 4/2010 hoc t l n xu ca Ngn hng u t v Pht trin Vit Nam s l

3,9% thay v 1,56% theo cch tnh nh lng;

o Phi xy dng h thng xp hng tn dng ni b h tr vic phnloi n v qun l cht lng tn dng.

- Nh vy, vic phn loi n cha theo chun k ton quc t cha cho ccc quan gim st thy ht thc cht ca vn ri ro, c bit l ri ro tn dng cng

nh mc ci thin c hng qun tr cho ph hp.

Nguyn tc 9 - Ti sn c ri ro, d phng v d tr: tun th mt phn- Ngn hng c Quy nh v phn loi n, trch lp v s dng d phng

x l ri ro trong Quyt nh 493.

- Trn bo co kt qu kinh doanh u cho thy cc khon mc d phng, tuynhin, ch c cc d phng chnh. Vic cc ngn hng thc hin nh gi ri ro v xc

nh y mc d phng nh yu cu cn phi c thm thi gian cc ngn hng

nhn thc tm quan trng ca qun tr ri ro, b sung nhn s, cng ngh cho cng tc

ny.

Nguyn tc 10 - Gii hn mc cho vay: tun th mt phn- iu 8, Thng t 13/2010/TT-NHNN quy nh v gii hn cho vay, trong

c mt s ni dung ng lu nh: TCTD khng c cp tn dng cho cng ty

trc thuc l doanh nghip hot ng kinh doanh chng khon; TCTD khng c

cho vay khng c bo m u t, kinh doanhchng khon; tng d n cho vay v

chit khu giy t c gi i vi tt c khch hng nhm u t, kinh doanh chng

khon khng vt qu 20% vn iu l ca TCTD.


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- Cc Quyt nh 1627/2001/Q- NHNN ngy 31/12/2001, Quyt nh127/2005/Q-NHNN ngy 03/2/2005 v quy ch cho vay ca TCTD i vi khch

hng, Quyt nh 783/2005/Q-NHNN ngy 31/5/2005 cng quy nh y

nhng gii hn vay.

- Thc t trin khai cc vn bn trn cn khng t l hng, nh hng trctip n ri ro tn dng ca h thng NHTM: Chnh sch cho vay hin nay cha hon

ton theo nguyn tc th trng biu hin qua vic cc NHTM, c bit l NHTM c

c phn chi phi ca Nh nc thng hng theo cc chnh sch cho vay nh nh

bt xa b, ma ng, c ph Arabica... m s liu thng k li cho thy cc chnh

sch ny khng hiu qu, dn n ri ro cao cho ngn hng. Ngoi ra, cc ngn hng

cn c NHNN cho php cho vay vt qu 15% vn t c nh NHTMCP ng

Nam cho vay i vi Cng ty trch nhim hu hn ch bin v kinh doanh sn

phm kh nm 2009; Ngn hng lin doanh Vit Nga cho vay i vi Tng Cng ty

Xng du Vit Nam; NHTMCP Ngoi thng Vit Nam cho vay i vi Tng cng ty

Lng thc min Nam; NH u t v Pht trin Vit Nam v NHTMCP Ngoi

thng Vit Nam cho vay i viTng cng ty in lc Vit Nam...

- Trong tng lai, thay v xt duyt cho vay theo d n vi mc vn vt qu15% vn t c ca ngn hng, NHNN nn khuyn khch cc NHTM thc hin nghipv cho vay hp vn.

Nguyn tc 11 - Ri ro i vi nhm khch hng c lin quan: tun th mtphn

- iu 7, Thng t 13/2010/TT-NHNN ngy 20/5/2010 quy nh v xcnh nhm khch hng c lin quan v vic xc nh nhm khch hng lin quan s do

cc ngn hng t xc nh v bo co cho NHNN.

- Trn thc t, phn ln cc ngn hng tun th nguyn tc ny, tuy nhin,vn cn mt s ngn hng v li nhun m b qua cc nguyn tc qun tr ri ro,

dn n vic cho vay cc nhm khch hng c lin quan vt hn mc quy nh.

Ngoi ra, cc ngn hng cng c xu hng cho cc thnh vin ca cng tp on nh

nc vay vi d n ln hoc cho vay cng nhm khch hng kinh doanh bt ng sn,

kinh doanh chng khon vi mc d n cao.

Nguyn tc 12 -Ri ro quc gia v ri ro chuyn i: cha tun th


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- Vit Nam cha c cng c hiu qu o lng v gim st ri ro quc giav ri ro chuyn i.

Nguyn tc 13, 14, 15, 16- Ri ro th trng, ri ro thanh khon, ri ro tcnghip, ri ro li sut trong s sch ngn hng: tun th mt phn

- Hnh lang php l:o NHNN ban hnh Quyt nh36/2006/Q-NHNN ngy 01/8/2006 v

Quy ch kim tra, kim sot ni b ca TCTD

o Quyt nh 37/2006/Q-NHNN ngy 01/8/2006 v Quy ch kim tonni b ca TCTD.

o NHNN cng ban hnh cc vn bn quy nh v cc t l bo m anton trong hot ng ca TCTD gm:

T l d tr bt buc tnh trn tin gi c NHNN thay i thng xuyn ty tng thi k c th theo thi hn, loi tin, loi

ngn hng

Gii hn tn dng c quy nh trong iu 8, Thng t13/2010/TT-NHNN

T l kh nng chi tr (thanh khon) quy nh trong iu 12,Thng t 13/2010/TT-NHNN

T l gii hn gp vn, mua c phn quy nh trong iu 11,Thng t 13/2010/TT-NHNN

T l cp tn dng so vi ngun vn huy ng quy nh trongiu 18, Thng t 13/2010/TT-NHNN

T l ti a ca ngun vn ngn hn c s dng cho vaytrung hn v di hn c quy nh trong Thng t s

15/2009/TT-NHNN

T l vn cp trn.- NHNN gim st vic tun th cc t l an ton v trao quyn cho cc NHTM

xy dng chnh sch, quy trnh qun l ri ro v trnh ln NHNN.

m bo cc nguyn tc lin quan n qun tr ri ro, NHNN cn:

- Xy dng cc tiu ch nh gi c cc chnh sch v quy trnh qun lri ro do cc NHTM xy dng ph hp vi quy m v mc phc tp ca tngNHTM;


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- Tng bc chun ha cc quy trnh nhm nhn dng, o lng v kim tra,kim sot ri ro cc loi ri ro;

- Xem xt li mt s t l quy nh nh t l s dng ngun vn ngn hncho vay di hn, t l khng ch d n vn cho vay, chit khu giy t c gi u

t, kinh doanh chng khon, tin ti vic giao cho cc NHTM qun l t l ny ty

theo c th kinh doanh, quy m, cu trc, k hn, tnh n nh v thanh khon ca

ngun vn ca mi ngn hng. Lc ny, NHNN s gim st da trn vic tun th quy

ch tn dng v cc chi tiu an ton khc;

- NHNN cn c nhng quy nh buc cc NHTM ch trng qun tr ri ro,c bit l ri ro thanh khon v c bin php ch ti buc tun th cc quy nh ny.

Nguyn tc 17-Kim tra v kim ton ni b: tun th mt phn - NHNN ban hnh Quyt nh 36/2006/Q- NHNN ngy 01/8/2006 v

Quy ch kim tra, kim sot ni b ca TCTD v Quyt nh 37/2006/Q -NHNN

ngy 01/8/2006 v Quy ch kim ton ni b ca TCTD.

- Kt qu kim ton, kim sot ni b mc d vn cn nhng hn ch nhtnh nhng t nhiu cng h tr cho cng tc qun tr ri ro.

- m bo tnh khch quan v khng nh tnh quan trng ca kim sotni b cn bt buc cc TCTD phi thnh lp b phn kim sot ni b chuyn trchthay v cc TCTD t quyt nh; b phn kim sot ni b chu s iu hnh ca

Hi ng Qun tr thay v Tng gim c. Ngoi ra, NHNN cng cn quy nh cc

tiu chun i vi kim sot vin v kim ton vin ni b.

Nguyn tc 18 -Lm dng cc dch v ti chnh: tun th mt phnNHNN xy dng mt lot cc vn bn lin quan n phng chng ra tin

nh :

- Quyt nh 1654/Q- NHNN ngy 14/7/2009 v chc nng, nhim v,quyn hn v c cu t chc ca Cc Phng, chng ra tin do Thng c NHNN

Vit Nam ban hnh;

- Quyt nh s 1002/Q-NHNN ngy 08/7/2005 ca Thng c NHNN VitNam v thnh lp Trung tm thng tin chng ra tin thuc NHNN;

- Thng t s 22/2009/TT-NHNN ca NHNN hng dn thc hin cc binphp phng, chng ra tin v mt s vn bn khc lin quan n thanh ton khngdng tin mt.


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Nguyn tc 19 -Phng php gim st: tun th mt phn- C quan Thanh tra, gim st ngn hng xy dng cc tiu ch nh gi

ngn hng theo tiu chun CAMELS v tng bc trin khai p dng phng php

thanh tra trn c s ri ro theo thng l quc t v tin hnh thanh tra th nghim

theo phng php ny ti mt s TCTD v t c nhng kt qu bc u kh kh

quan. Tuy nhin, s thay i trong c ch vn hnh hot ng gim st ngn hng

cng nh hnh lang php l cha p ng c.

- p ng i hi ca nguyn tc 19 - C quan Thanh tra, gim st ngnhng cn phi:

o xy dng cc quy nh ring cho cc loi hnh ngn hng cng nh phingn hng v cc nghip v c th m tng i tng ny c thc

hin;

o o to nhn lc thanh tra gim st am hiu su v qun tr ri ro, v tpon ngn hng, v sn phm lin kt;

o C s phi hp gia cc c quan gim st chuyn ngnh v cch thcgim st c th, c bit ch trng lnh vc hot ng chnh ca cc tp

on ngn hng.

Nguyn tc 20 -K thut gim st: tun th mt phn- Hin ti, C quan Thanh tra, gim st ngn hng mi ch thc hin thanh

tra, gim st ti ch trn din rng, buc cc ngn hng tun th cc quy nh v t l

an ton.

- Hot ng gim st t xa cn l mt im yu : ch th hin qua nhiu chth yu cu cc TCTD thc hin nghim chnh cc bin php kim sot nhm m bo

an ton, nh Ch th s 02/2006/CT-NHNN ngy 23/5/2006 v vic tng cng cc

bin php phng nga, hn ch ri ro trong hot ng kinh doanh ca cc TCTD, Ch

th s 03/2007/CT-NHNN v vic kim sot quy m, cht lng tn dng v cho vay

u t, kinh doanh chng khon, cng vn s 5137/NHNN-TT ngy 08/7/2010 gi

cc t chc cung ng dch v thanh ton nhm x l, ngn chn thanh ton cho c

quc t ..

Nguyn tc 21 - Thng tin gim st: tun th mt phn-

Quyt nh s 477/2004/Q-NHNN ngy 28/4/2004 ca Thng c NHNNv vic ban hnh Ch Bo co thng k p dng cho cc n v thuc NHNN v


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cc TCTD v Quyt nh s 1747/2005/Q-NHNN ngy 01/12/2005 v vic sa i

b sung mt s iu ca Quyt nh s 477.

- Vic thc hin ch bo co cha y , h thng v cha m bo chtlng. Cc c quan qun l thng khng ch ng khin cho cc NHTM mt kh

nhiu thi gian cho vic lp bo co dn n cc ngn hng ch bo co mang tnh i

ph ch khng ch trng n cht lng bo co.

- Gii php a ra l: R sot li cng tc bo co thng k, gim cc bngbiu trnh trng lp, tng tnh minh bch v cht lng cc bo co t thc hin

tng hp, thng k lu tr.

Nguyn tc 22 -K ton v cng b cng khai: tun th mt phn- Ngy 02/2/2005, NHNN ban hnh Quyt nh s 121/2005/Q-NHNN v

Quy ch kim ton c lp i vi cc TCTD; ngy 18/4/2007, Thng c NHNN ban

hnh Quyt nh s 16/2007/Q-NHNN v vic ban hnh Ch Bo co ti chnh

p dng i vi cc TCTD, Quy nh v vic cng b cng khai bo co ti chnh ca

NHTMCP ban hnh km theo Quyt nh s 1407/2004/Q-NHNN ngy 1/11/2004

ca NHNN (sau b sung bng Quyt nh 09/2006/Q-NHNN ngy 20/02/2006).

- Hn ch: cng b khng ng mu, cng b tr hn, hoc c sai st mc d c kim ton hoc s liu khng khp gia cc bo co, khng tp trung v mtngun bo co duy nht. Vn ln nht trong vic tun th nguyn tc ny l s

khng tng thch gia cc tiu chun Vit Nam v tiu chun th gii trong vic

gim st da trn ri ro. iu ny khin cho cng tc gim st gp nhiu kh khn v

khng nh gi ng thc cht ca tnh trng ri ro, ng thi vic khng tng thch

cng gy kh khn trong so snh gia ngn hng ny vi ngn hng khc. Hin ti,

mi ch c mt ngn hng -NHTMCP K thng - ch ng v mt s NHTM Nh

nc, NHTMCP Xut nhp khu, NHTMCP Hng hi nm trong D n ti c cu li

cc ngn hng do Ngn hng Th gii ti tr thc hin kim ton bo co ti chnh

theo c 2 chun mc k ton Vit Nam v k ton quc t.

- Bn cnh , h thng k ton p dng i vi cc TCTD Vit Nam cHip hi K ton v kim ton Vit Nam nh gi mi ch tun th khong 50%

chun mc k ton quc t do B Ti chnh vn cha ban hnh cc chun mc k ton

v trnh by, ghi nhn v o lng cng c ti chnh.


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Nguyn tc 23- Quyn x l vi phm ca c quan qun l nh nc: cha tunth

- iu 37, Ngh nh s 202/2004/N-CP ngy 10/12/2004 ca Chnh ph vx pht vi phm hnh chnh trong lnh vc tin t v hot ng ngn hng ch cho

php C quan Thanh tra, gim st ngn hng c quyn thanh tra ngn hng nhng

khng c quyn x l vi phm, quyn truy t cng nh quyn thu hi giy php hot

ng, m ch c quyn x pht vi phm hnh chnh theo quy nh ca php lut, kin

ngh vi Thng c v c quan c thm quyn bin php x l v cc bin php bo

m thi hnh php lut v tin t v hot ng ngn hng.

- tun th c nguyn tc ny, Vit Nam phi thay i mt lot h thnglut lin quan n hot ng thanh tra, gim st.

Nguyn tc 24 - Gim st hp nht: cha tun th- y ban Gim st Ti chnh Quc gia mi c thnh lp theo Quyt nh s

34/2008/Q-TTg ngy 03/3/2008 v c Quy ch t chc v hot ng theo Quyt

nh 79/2009/Q-TTg ngy 18/5/2009 ca Th tng Chnh ph. y ban Gim st

Ti chnh Quc gia ang xy dng h thng thng tin v h thng ch tiu gim st an

ton ton h thng, cha trin khai nhiu hot ng trong khi i hi gim st hp

nht li kh phc tp nn vic gim st hp nht cho ti thi im ny vn cn qunhiu bt cp, i hi phi tip tc gii quyt.

- y ban Gim st Ti chnh Quc gia cn c v th tng xng vi trchnhim gim st an ton v m ton h thng ti chnh v c cung cp ngun lc,

trao quyn trin khai cc hot ng thuc trch nhim ca mnh, trong phn

nh r trch nhim gim st ngn hng cho cc c quan gim st ngn hng trnh

chng cho cng nh khngb st lnh vc gim st.

Kt lun chng 2: Sau khi tm hiu tnh hnh h thng ha cc nguyn tc an

ton ca Basel 2 vo trong qu trnh qun l ri ro ngn hng ca ngn hng nh nc

Vit Nam, bn cnh nhng hiu qu t c th hu ht cc nguyn tc ch c tun

th mt phn hoc thm ch cha c tun th mt cch trit . iu ny gy nn

nhng kh khn nht nh trong qu trnh hi nhp kinh t th gii, i hi mt nn

kinh t minh bch v thc s vng mnh.


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Chng 3: Mt s cc nhn nh v bi hc kinh nghim ti

Vit Nam

1. Thc trng khch quan:- T l an ton vn ti thiu: theo tiu chun ca Basel II, t l ny phi c

duy tr mc trn 8%, Thng t 13 ca NHNN quy nh t l ny trn 9%, nhn qua

mt s t l an ton vn ca cc NHTM nh sau:

STT Tn NHTMCP Nm 2010 Nm 20091 Gia nh 54,92 45,112 BAOVIET Bank 21,00 35,203 Xng Du Petrolimex 20,64 12,904 Phng ng 20,59 28,715 Nam Vit 19,47 8,876 Nam 18,04 19,247 Tin Phong 18,00 18,008 Xut Nhp Khu 17,79 26,879 Lin Vit 17,21 14,8510 Si Gn Cng Thng 16,26 15,8711 Du Kh Ton Cu 14,75 18,37

12 K Thng 13,11 14,1113 Pht Trin Nh TP.HCM 12,71 15,6714 Nh H Ni 12,29 15,0015 ng 10,84 10,6416 Si Gn 10,32 11,5417 Si Gn Thng Tn 9,97 11,41

(Ngun: Th vin i hc M TPHCM)

- Nh vy, c th nh gi khch quan rng cc NHTM ti Vit Nam mbo tt yu cu v t l an ton vn ti thiu theo chun mc ca Basel II khng? Cutr li s l khng. Th nht v Hip c Basel hin nay l nhng chun mc nh gi

dnh cho cc nc c nn kinh t pht trin c bit l cc nc thuc khi OECD,

iu c th thy d dng l hin ti Vit Nam cha c chi nhnh ngn hng nc

ngoi no hoc ngn hng lin doanh no c ngun gc xut pht t Thy S. Th hai

do ch k ton ca Vit Nam cha p ng theo chun mc ca h thng k ton

quc tnh cp trn.

- Theo mt s chuyn gia, Vit Nam ch ang giai on u ca vic pdng nhng chun mc theo Basel II, cn c mt thi gian di hon thin tt c


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nhng chun mc ny c bit l cc yu cu v qun l gim st ca c quan thanh

tra gim st ngn hng.

2. Cc nhn nh v vic p dng Basel 2 ti Vit Nam:Theo phn tch tnh hnh ng dng Hip c Basel trn th gii, xu hng

ng dng rng ri nhng chun mc ca Basel, c bit l Basel 2 trong cng tc qun

tr ri ro v gim st hot ng ngn hng trthnh xu hng chung ca cc nc

trn th gii trong c Vit Nam. Nhng l do h thng ngn hng Vit Nam tch

cc trong vic ng dng Basel 2 c th kn nh l:

- Th nht, hot ng ngn hng tri rng trn nhiu quc gia vi nhngdanh mc sn phm dch va dng. Mt s ngn hng Vit Nam mchi

nhnh nc ngoi, khi phi tun theo php lut hin hnh ti nc sti.

- Th hai, hot ng ngn hng s pht trin mnh trn ton lnh th VitNam, do vic kim sot hn chn mc ti a ri ro cho h thng ngn

hng cng nh ton b khch hng l yu cu cp thit t ra.

- Th ba, t nhn li v chn chnh mnh theo cc chun mc quc t s gipchng ta c thso snh v nh gi mt cch chnh xc, khch quan nht im

mnh, im yu t c nhng bin php kp thi khc phc, nng cao

nng lc cnh tranh.Tm li, vic ng dng hip c an ton vn Basel c xc nh l mc

tiu qun tr ri ro hng u i vi cc t chc tn dng Vit Nam. Hip c s gp

phn ci tin cht lng qun l cc nh ch ti chnh, n nh h thng ngn hng v

trn ht l tng tnh hiu qu ca hot ng ti tr nn kinh t. thc hin c

nhng mc tiu trn, ngn hng nh nc Vit Nam cn p dng nhm gii php phi

hp nh:

- Xy dng c ch gim st phi hp.- Nng cao cht lng ngun nhn lc.- Nng cao cht lng thng tin tn dng.- Tng tnh chng v sc mnh ti chnh cho cc NHTM.- Nng cp c sh tng ti chnh.- Hon thin h thng vn bn php lut.

Bn cnh cc nhm gii php cho NHNN, th cc NHTM cn tp trung vocc nhm gii php sau:


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- Hon thin h thng thng tin.- Pht trin h tng cng ngh thng tin.- Xy dng h thng xp hng ni b.- Ci tin quy trnh qun tr ri ro.

3. Bi hc kinh nghim cho Vit Nam v vic p dng Hip c Basel 2:Kinh nghim cc nc cho thy mc sn sng p dng Basel v c bit l

Basel 2 ph thuc vo mt s yu t sau:

- Hin trng ca h thng qun l ri ro ngn hng.- Chi ph/ li ch d tnh.- Mc p lc ca ngn hng Trung ng.- S chun b thc hin Basel ca cc ngn hng i th.

Nu nhn t gc ca mt ngn hng trung ng, nhng yu t s c cn

nhc khi chun b thc hin Hip c mi bao gm:

- Cc u tin quc gia.- Mc sn sng v khun kh php l v qun l.- Cc chun mc k ton.- Ngun nhn lc v i ng chuyn gia.- Tnh lnh mnh trong qun tr doanh nghip.- K lut th trng.- S c mt v mc ng tin cy ca cc cng ty xp hng tn dng.- Cc vn v sn chi bnh ng.

c th p dng tt cc nguyn tc nh gi an ton hot ng ca h thng

ngn hng theo Basel, mt trong nhng yu t quan trng l s hot ng hiu qu ca

c quan gim st, cn thit phi xy dng mt h thng gim st ngn hng hu hiu

v th ch, m hnh t chc, cng nh con ngi, phng php theo cc nguyn tc,

chun mc quc t v gim st ngn hng.


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KT LUN

Vn hin nay m h thng ngn hng Vit Nam gp phi cng ging nh

cc nn kinh t mi ni khc, chnh l s cha n nh v h thng lut php cng

nh hot ng ngn hng. Cn c rt nhiu bin ng mang tnh cht thay i tondin nh hngn c h thng ngn hng. V vy, trong giaion va qua, h thng

ngn hng Vit Nam cha c iu kin hon thin cc c s h tng ti chnh, h

thng cng ngh thng tin cng nh h thng vn bn php lut phc v nhu cu ng

dng Hip c Basel mi. Ngoi ra, s thiu ht ngun nhn lc cht lng cao lm

vic trong lnh vc ngn hng cng l mt trong nhng nguyn nhn gy kh khn

cho qu trnh vn dng nhng m hnh qun tr ri ro hin i vo hot ng ca h

thng ngn hng Vit Nam.

Thng qua ton b ni dung ti t chng I n chng III, t vic phn

tch nhng ni dung ca tng Hip c Basel n n phn tch thc trng tun th

nguyn tc gim st ca ngn hng Vit Nam, tm ra nhng kh khn m cc ngn

hng Vit Nam gp phi trong qu trnh vn dng theo chun mc ca hip c Basel

II, ti c gng ra nhn nhv bi hc kinh nghim cho Vit Nam v vic p

dng Basel II. c th xy dng mt h thng qun tr tng thch vi iu kin h

thng ngn hng Vit Nam nhng vn m bo tun th ti a theo chun mc quc t

do y ban Basel a ra trong Hip c Basel II.


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Danh mc ti liu tham kho

1) Basel Committee on Banking Supervision, International Convergence of CapitalMeasurement and Capital Standards, June 2004

2)Nguyn i Lai,Nhng ni dung c bn rt ra t cc bi vit trong hi tho Nngcao nng lc qun tr ri ro ca cc NHTM Vit Nam

3) V Duy Tn, Mt s vn v xy dng m hnh qun tr ri ro hiu qu ti ccNHTM Vit Nam, Tp ch Ngn hng

4)Nguyn Hng Giang,Mt s kh khn trong vic thc hin Basel IIi vi ccncang pht trin, Tp ch Ngn hng

5)Nguyn Vn Bnh,Mt s thch thci vi h thng thanh tra, gim st ngnhng trong tnh hnh mi, Tp ch ngn hng s 1/2007

6) VietNamNet,Basel II s lm kh dng vn vo Vit Nam7) Thng t 13/2010/TT-NHNN v t l m bo an ton ca TCTD8) Quyt nh 83/2009/Q-TTg ngy 27/05/2009 ca Th tng Chnh ph quy nh

chc nng, nhim v, quyn hn v c cu t chc ca C quan Thanh tra, gim st

ngn hng trc thuc NHNN Vit Nam

9) Quyt nh 127/2005/Q-NHNN ngy 03/2/2005 v quy ch cho vay ca TCTD ivi khch hng,

10)Quyt nh 37/2006/Q-NHNN ngy 01/8/2006 v Quy ch kim ton ni b caTCTD

11)Quyt nh 36/2006/Q-NHNN ngy 01/8/2006 v Quy ch kim tra,kim sot nib ca TCTD

12)Ch th s 02/2006/CT- NHNN ngy 23/5/2006 v vic tng cng cc bin phpphng nga, hn ch ri ro trong hot ng kinh doanh ca cc TCTD


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MC LC

Li m u

1. Tnh cp thit ca ti 11.1. L do chn ti 11.2. Vn nghin cu 2

2. Phng php nghin cu 23. Tnh hnh nghin cu 24. Kt cu ca ti 2

CChhnngg 11:: CC ssll lluunn ccaa hh tthhnngg cchhuunn mmccnnhh ggii hhoottnngg nnggnn hhnngg

aann ttoonn tthheeoo HHiippcc BBaasseell..

1. Vi nt v y ban Basel 32. Ni dung hip c Basel 1 4

2.1. Hon cnh ra i 42.2. Mc tiu 42.3. Ni dung chnh 42.4. Nhng hn ch 6

3. Ni dung hip c Basel 2 63.1. Hon cnh ra i 63.2. Mc tiu 63.3. Ni dung chnh 73.4. nh gi 12

4. Ni dung hip c Basel 3 134.1. Hon cnh ra i 134.2. Ni dung chnh 134.3. nh gi 15

CChhnngg 22:: TThhcc ttrrnngg ggiimm sstt nnggnn hhnngg tthheeoo BBaasseell 22 ttii VViitt NNaamm..

1. C hi, thch thc i vi vic p dng Basel II 16ca h thng ngn hng Vit Nam.

1.1. C hi 16


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1.2. Thch thc 162. Phn tch thc trng tun th cc nguyn tc gim stngn hng theo tiu ch Basel II. 17

CChhnngg 33:: MMtt ss cccc nnhhnnnnhh vv bbii hhcc kkiinnhh nngghhiimm ttii VViitt NNaamm..

1. Thc trng khch quan 282. Cc nhn nh v vic p dng Basel 2 ti Vit Nam 293. Bi hc kinh nghim cho Vit Nam v vic p dng Hip c Basel 2 30

Kt lun 31

Danh mc ti liu tham kho 32

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