i

MC LC

LI CAM OAN................................................................................................ v
LI CM N .................................................................................................... vi
DANH MC CC T VIT TT...................................................................vii
Li ni u .......................................................................................................viii
1. L do chn ti:................................................................................................... viii
2. i tng, mc ch, phm vi nghin cu: ............................................................... ix
2.1 i tng: .......................................................................................................... ix
2.2 Mc tiu: ............................................................................................................ ix
2.3 Phm vi nghin cu: ........................................................................................... ix
3. Phng php nghin cu: .......................................................................................... x
4. im mi ca lun vn:............................................................................................. x
5. Ni dung nghin cu: ............................................................................................... xi

Chng 1: Nhng vn l lun c bn v ri ro v qun tr ri ro trong

phng thc tn dng chng t.......................................................................... 1
1.1 Tng quan v ri ro ................................................................................................. 1
1.1.1 Khi nim: ........................................................................................................ 1
1.1.1.1 Trng phi tiu cc:..................................................................................... 1
1.1.1.2 Trng phi trung ha: .................................................................................. 1
1.1.2 Phn loi:.......................................................................................................... 2
1.1.2.1 Ri ro do mi trng thin nhin: .................................................................. 2
1.1.2.2 Ri ro do mi trng vn ha: ....................................................................... 3
1.1.2.3 Ri ro do mi trng x hi: .......................................................................... 3
1.1.2.4 Ri ro do mi trng chnh tr:....................................................................... 3
1.1.2.5 Ri ro do mi trng lut php: ..................................................................... 4
1.1.2.6 Ri ro do mi trng kinh t: ......................................................................... 4
1.1.2.7 Ri ro do mi trng hot ng ca t chc:.................................................. 5
1.1.2.8 Ri ro do nhn thc ca con ngi:................................................................ 5
1.1.3 Qun tr ri ro ................................................................................................... 5
1.1.3.1 Khi nim: ..................................................................................................... 5
1.1.3.2 Nhn dng ri ro: ........................................................................................... 6
1.1.3.3 Phn tch ri ro: ............................................................................................. 6
1.1.3.4 o lng ri ro: ............................................................................................. 6
1.1.3.5 Kim sot, phng nga ri ro: ........................................................................ 7
1.1.3.5.1 Cc bin php n trnh ri ro:...................................................................... 7
1.1.3.5.2 Cc bin php ngn nga tn tht:............................................................... 7
1.1.3.5.2 Cc bin php gim thiu tn tht: .............................................................. 7
1.1.3.5.3 Ti tr ri ro:............................................................................................... 7
1.2 Gii thiu phng thc tn dng chng t ............................................................... 8
1.2.1 Khi nim phng thc tn dng chng t: ....................................................... 8

ii

1.2.2 Cc bn tham gia trong nghip v chng t: ..................................................... 8

1.2.3 Trnh t thc hin : ........................................................................................... 9
1.2.5 c trng ca phng thc tn dng chng t:................................................ 10
1.2.5.1 Giao dch tn dng chng t c lp vi cc giao dch khc: ........................ 10
1.2.5.2 Tun th nghim ngt: ................................................................................. 10
1.2.6 Phn loi th tn dng ..................................................................................... 10
1.3 Ri ro trong phng thc tn dng chng t .......................................................... 10
1.3.1 i vi nh nhp khu: ................................................................................... 11
1.3.2 i vi nh xut khu:.................................................................................... 11
1.3.3 i vi ngn hng pht hnh: ......................................................................... 12
1.3.3.1 Khi pht hnh th tn dng:.......................................................................... 12
1.3.3.2 T pha nh xut khu:................................................................................. 12
1.3.3.3 Khi x l chng t bt hp l:...................................................................... 13
1.3.3.4 Khi ri ro pht sinh ngoi tm kim sot: ..................................................... 13
1.3.3.5 Khi pht hnh bo lnh nhn hng: .............................................................. 13
1.3.3.6 T ngn hng xut trnh: .............................................................................. 13
1.3.4 i vi ngn hng thng bo th tn dng:...................................................... 14
1.3.5 i vi ngn hng ch nh: ............................................................................ 14
1.3.6 i vi ngn hng xc nhn:........................................................................... 14
1.3.7 i vi ngn hng chit khu:......................................................................... 15
1.3.8 Ri ro chnh tr:............................................................................................... 15
1.4 Cc vn bn php l c lin quan t nn tng cho vic phng chng ri ro trong tn
dng chng t ............................................................................................................. 16
1.4.1 Cc tp qun quc t:...................................................................................... 16
1.4.1.1 UCP:............................................................................................................ 16
1.4.1.2 ISBP: ........................................................................................................... 18
1.4.1.3 URR525:...................................................................................................... 18
1.4.1.4 ISP98:.......................................................................................................... 18
1.4.1.5 Incoterms 2000 ............................................................................................ 19
1.4.1.6 Cc iu kin bo him ICC clauses 1982. ................................................... 19
1.4.1.7 Quy nh v cm vn ca Hoa K: ............................................................... 19
1.4.2 Cc vn bn php lut trong nc: .................................................................. 19
1.4.3 Ti liu ni b:................................................................................................ 20
1.4.4 Mi quan h gia tp qun quc t v lut Vit Nam: ..................................... 20
1.5 Bi hc kinh nghim t nhng ri ro trong thanh ton theo phng thc tn dng
chng t ca Citi Group: ......................................................................................... 20
1.5.1 Pht hnh th tn dng: ................................................................................... 20
1.5.2 Kim tra chng t: .......................................................................................... 20
1.5.3 Bo lnh nhn hng: ....................................................................................... 21
1.5.4 Thng bo, xc nhn th tn dng: .................................................................. 21
1.5.5 Chit khu th tn dng:.................................................................................. 21
1.5.6 Ngn chn gian ln thng mi:...................................................................... 21

Kt lun chng 1 ............................................................................................. 23

Chng 2: Thc trng hot ng qun tr ri ro i vi phng thc tn dng
chng t ti VPBank ........................................................................................ 24

iii

2.1 Gii thiu VPBank ................................................................................................ 24

2.1.3 S t chc:................................................................................................. 26
2.2 Tnh hnh hot ng thanh ton quc t: ................................................................ 27
2.2.1 T chc hot ng thanh ton quc t: ............................................................ 27
2.2.2 Kt qu hot ng thanh ton quc t:............................................................. 27
2.3 Cc nhn t nh hng n hot ng tn dng chng t ....................................... 29
2.3.1 nh hng tch cc: ....................................................................................... 29
2.3.1.1 Cc nhn t khch quan: .............................................................................. 29
2.3.1.2 Cc nhn t ch quan: .................................................................................. 30
2.3.2 nh hng tiu cc......................................................................................... 31
2.3.1.1 Cc nhn t khch quan: .............................................................................. 31
2.3.2.2 Cc nhn t ch quan: .................................................................................. 31
2.4 Cc ri ro thng gp i vi phng thc tn dng chng t ti VPBank............. 33
2.4.1 i vi th tn dng nhp khu:...................................................................... 33
2.4.1.1 Ri ro do thin tai: ....................................................................................... 35
2.4.1.2 Khch hng khiu kin tnh trng b chng t: ............................................ 36
2.4.1.3 Bt ng quan im chng t bt hp l gia cc ngn hng:....................... 38
2.4.1.4 Khng nhn c ng hng ha tha thun trong hp ng: ...................... 40
2.4.1.5 Pht hnh th tn dng khng ng hp ng:.............................................. 41
2.4.1.6 Pht hnh bo lnh nhn hng: ..................................................................... 42
2.4.2 i vi th tn dng xut khu:....................................................................... 43
2.4.2.1 Khng th thc hin nhng iu khon trong th tn dng: .......................... 45
2.4.2.2 Chit khu b chng t bt hp l:............................................................... 46
2.5 nh gi cng tc phng chng ri ro tn dng chng t ti VPBank..................... 49
2.5.1 Trc khi pht hnh th tn dng nhp khu: .................................................. 49
2.5.2 Khi nhn c b chng t hng nhp khu: .................................................. 50
2.5.3 Thanh ton chng t hng nhp khu:............................................................. 50
2.5.4 Pht hnh bo lnh nhn hng:........................................................................ 51
2.5.5 Thng bo th tn dng xut khu:.................................................................. 51
2.5.6 i tin / chit khu b chng t th tn dng xut khu:................................ 52

Kt lun chng 2 ............................................................................................. 54

Chng 3: Cc gii php phng nga ri ro trong phng thc tn dng
chng t ti VPBank ........................................................................................ 55
3.1 Mc ch xy dng gii php................................................................................. 55
3.2 Cn c xy dng gii php................................................................................ 55
3.3. Cc gii php phng nga ri ro ........................................................................... 55
3.3.1 Gii php ngn nga ngi bn giao hng khng ng hp ng, lp chng t
gi i tin .......................................................................................................... 55
3.3.3 Gii php ngn nga ri ro khng th thc hin nhng iu khon th tn dng
................................................................................................................................ 58
3.3.3.1 Mc tiu: ..................................................................................................... 58
3.3.3.2 Cch t chc thc hin:................................................................................ 58
3.3.3.3 D kin hiu qu gii php:.......................................................................... 61
3.3.4 Gii php ngn nga ri ro khi chit khu b chng t bt hp l ................... 61
3.3.4.1 Mc tiu: ..................................................................................................... 61

iv

3.3.4.2 Cch t chc thc hin:................................................................................ 62

3.3.4.3 D kin hiu qu gii php:.......................................................................... 63
3.3.5 Nng cao trnh k nng nghip v ca cn b thanh ton quc t ............... 63
3.3.5.1. Mc tiu:..................................................................................................... 63
3.3.5.2 Cch t chc thc hin:................................................................................ 63
3.3.5.3 D kin hiu qu gii php:.......................................................................... 65
3.3.6 Ngn nga ri ro do thin tai:.......................................................................... 66
3.3.6.1 Mc tiu: ..................................................................................................... 66
3.3.6.2 Cch t chc thc hin:................................................................................ 66
3.3.6.3 D kin hiu qu gii php:.......................................................................... 66
3.3.7 Xy dng cm nang kim tra chng t:........................................................... 66
3.3.8 K thut cng ngh ......................................................................................... 67
3.3.9 Lm tt cng tc h tr hot ng thanh ton xut nhp khu: ........................ 67
3.3.10 M cc lp chuyn UCP:.......................................................................... 69
3.5 Nhm gii php hn ch thit hi khi xy ra ri ro: ................................................ 71
3.5.1 Trang b v nng cao kh nng ng ph vi ri ro ca cn b nghip v: ........ 71
3.5.2 Kim sot v ti tr ri ro thng qua vic trch d phng ri ro, xy dng mc
k qu hoc mua bo him ri ro:............................................................................ 71
3.6 Kin ngh:.............................................................................................................. 72
3.6.1 Chnh ph: ...................................................................................................... 72
3.6.2 Ngn hng nh nc: ...................................................................................... 73

Kt lun chng 3 ............................................................................................. 74

Kt lun .............................................................................................................. A
Ti liu tham kho ............................................................................................. B
PH LC ........................................................................................................... D
PH LC 1 ................................................................................................................. D
PH LC 2 ................................................................................................................. K
PH LC 3 ..................................................................................................................R

LI CAM OAN

thc hin lun vn ny, tc gi dnh nhiu thi gian nghin cu sch chuyn
ngnh, h s giao dch thc t c lin quan n ri ro trong tn dng chng t, son
tho biu mu kho st, gi i iu tra nhm lm c s gii thch cc vn lin
quan n ri ro trong thanh ton tn dng chng t ti VPBank. Tc gi xin cam
oan rng y l cng trnh nghin cu ca ti. Cc s liu v kt qu trong lun
vn l trung thc, c ngun trch dn c ng tc gi cho php s dng v cha
tng cng b trong cc cng trnh nghin cu khc.

Ngi vit

B Quang Minh

vi

LI CM N
Tc gi xin gi li cm n chn thnh n: Ban Gim Hiu, khoa Thng Mi Du
Lch, Khoa o To Sau i Hc trng i Hc Kinh T TPHCM to iu
kin cho ti trong sut kha hc v thc hin ti.

c bit xin by t lng bit n su sc n Gio S Tin S V Thanh Thu,

ngi tn tnh hng dn tc gi hon thnh lun vn ny.

Sau cng, tc gi rt cm n Th vin sau i hc v cc ch ng nghip

VPBank gip cung cp thng tin ti hon thnh lun vn ny.

TPHCM, ngy 01 thng 09 nm 2008

Ngi vit

B Quang Minh

vii

DANH MC CC T VIT TT

ACB

Asia Commercial Bank (Ngn hng Chu)

CIC

Credit Information Center

(Trung tm thng tin tn dng Ngn Hng Nh Nc)

ICC

International Chamber of Commerce (Phng Thng Mi Quc T)

ISBP

International Standard Banking Practice for the Examination of

Documents under Documentary Credit
(Tiu chun quc t v nghip v ngn hng dng cho vic kim tra
chng t trong Tn dng chng t ca phng Thng Mi Quc T)

ISP

International Standby Practices

(Quy tc thc hnh tn dng d phng quc t)

L/C

Letter of Credit (Th tn dng)

OCBC

Oversea Chinese Banking Banking Corporation Ltd

(Ngn hng Hoa kiu Singapore)

SWIFT

Society for Worldwide Interbank Financial Telecommunication

(Hip hi ti chnh vin thng lin ngn hng ton cu)

UCP

Uniform Customs and Practice for Documentary Credit

(Quy tc thc hnh v thng nht v tn dng chng t)

VPBANK

Vietnam Joint Stock Commercial Bank for Private Enterprises

(Ngn hng thng mi c phn cc doanh nghip ngoi quc doanh
Vit Nam)

WTO

World Trade Organization (T chc thng mi th gii)

viii

Li ni u
1. L do chn ti:
Trong thi i ngy nay, s pht trin ca nn kinh t gn lin vi cc hot ng
kinh t x hi, th trng ngy cng m rng v pht trin trong mi quan h kinh t
khu vc v quc t. y l iu kin thun li pht trin thng mi v cc hot
ng dch v ca ngn hng. c bit l khi hin nay Vit Nam l thnh vin ca
t chc thng mi th gii (WTO) v bt u m ca th trng ti chnh vo ngy
01/04/2007 theo ng l trnh cam kt gia nhp t chc thng mi th gii. Tuy
nhin, mc ri ro tim n cng gn lin vi cc c hi do nn kinh t hi nhp
mang li.

V vy, VPBank cng nh cc ngn hng thng mi khc khng ngng u t

nng cao hiu qu hot ng ca cc phng thc thanh ton quc t: chuyn tin,
nh thu, tn dng chng t. Tuy nhin, tn dng chng t khng phi l mt nghip
v n gin, ri ro tn dng chng t, nu xy ra s c tc ng rt ln v nh
hng n s tn ti v pht trin cng nh uy tn ca ngn hng . Thc t cho
thy khi xy ra ri ro tn dng chng t khng ch gy thit hi cho ngn hng m
c cc t chc xut nhp khu tham gia phng thc tn dng chng t.

V l do vi VPBank, mt ngn hng c phn c h thng chi nhnh tri di t

Bc v Nam, tri qua 15 nm hot ng v pht trin bn cnh nhng thnh tu t
c cng gp khng t ri ro trong phng thc tn dng chng t. Nhng ri ro
ny gy thit hi cho VPBank khng ch v mt ti chnh m cn uy tn trn th
trng quc t. Chnh v vy, vic phng nga hn ch ri ro trong phng thc tn
dng chng t l vic lm cn thit m VPBank v cc ngn hng thng mi Vit
Nam cng nh cc doanh nghip xut nhp khu cn quan tm.

ix

Do vy, trn c s cc ti liu l lun v ri ro, qun tr ri ro v nhng kinh

nghim thc t trong qu trnh lm vic ti VPBank, tc gi quyt nh nghin cu
ti: Ri ro trong tn dng chng t ti VPBank v cc bin php phng
nga. Vi mong mun nhng gii php ny khng ch c th p dng ti VPBank
m cn c th p dng cho h thng ngn hng thng mi Vit Nam.

2. i tng, mc ch, phm vi nghin cu:

Lun vn ch tp trung nghin cu cc ni dung sau:
2.1 i tng:
Cc ri ro pht sinh trong phng thc tn dng chng t v cc bin php phng
nga cho VPBank.

2.2 Mc tiu:
Lun vn tp trung nghin cu mt s vn sau:
- Phn tch cc quy nh trong cc vn bn php l lin quan n tn dng chng t,
nht l UCP600, ISBP681.
- Thc trng hot ng tn dng chng t ti VPBank t 2005 2007
- Phn tch cc ri ro pht sinh khi VPBank l ngn hng pht hnh, ngn hng
thng bo, ngn hng chit khu bng cc v d thc t xy ra VPBank
- a ra cc gii php phng nga ri ro cho VPBank khi thc hin phng thc tn
dng chng t.

2.3 Phm vi nghin cu:

- Khng gian: Ri ro trong thanh ton bng phng thc tn dng chng t ti
VPBank. Tc gi ng trn gc ca ngn hng nghin cu v ri ro trong tn
dng chng t ti VPBank
- Thi gian: Giai on 2005 2007.

3. Phng php nghin cu:

lm ni bt cc vn lin quan n ri ro, rt ra bi hc kinh nghim v a ra
cc gii php c tnh kh thi, tc gi s dng cc phng php nghin cu nh
sau:
- M t, phn tch, tng hp cc t liu thc t v ri ro trong tn dng chng t ti
VPBank.
- nghin cu cc ri ro thng gp nhm mc ch ra cc gii php ngn
nga ri ro cho VPBank khi thc hin phng thc tn dng chng t, tc gi lp
bng cu hi kho st tp trung vo vn cc ri ro thng gp cng nh cc kin
ngh trong vic hn ch ri ro. K , gi bng cu hi cho 100 ngi ang lm
vic trong h thng VPBank thu thp kin ngi tr li. Sau , tp hp v x
l d liu trn SPSS t 100 mu tr li ra kt qu. (ph lc 1).
- Case study bng vic chn lc minh ha cc tnh hung ri ro pht sinh thc t ti
VPBank.

4. im mi ca lun vn:
Phng thc tn dng chng t khng phi l vn mi v c cc ti nghin
cu gn y nh:
- Ri ro trong hot ng thanh ton xut nhp khu ti ngn hng ngoi thng
Vit Nam v cc bin php phng nga, hn ch thit hi ca tc gi Bin Phi
Hng
- Thanh ton quc t bng phng thc tn dng chng t, gii php phng nga
v hn ch ri ro ti ngn hng nng nghip v pht trin nng thn Vit Nam ca
tc gi Nguyn Th Thanh Xun.

Tuy nhin tc gi nhn thy hai ti ny ch tp trung nghin cu phm vi ca

ngn hng thng mi quc doanh v trong thi gian UCP600 mi bt u c hiu
lc v cc ri ro c nghin cu trong giai on ny ch yu c iu chnh bi

xi

UCP500 & ISBP645. Bn cnh , sau khi UCP600 ra i cn c vn bn b sung

gii thch c th thay th cho ISBP645.

Do , trn c s tip thu v k tha nhng kt qu nghin cu ca hai cng trnh

trn, im mi ca lun vn ny l nghin cu ri ro tn dng chng t ti mt ngn
hng thng mi c phn c quy m trung bnh, VPBank. Hn na, bi v t trc
n nay cha c chng trnh no ca ngn hng nghin cu v phng chng ri ro
tn dng chng t ti VPBank. K , vic nghin cu cc tnh hung ri ro pht
sinh trong giai on UCP600 c hiu lc hn mt nm v vn bn b sung gii
thch UCP600 ra i. l Tiu chun quc t v nghip v ngn hng dng
cho vic kim tra chng t trong Tn dng chng t ca phng Thng Mi
Quc T, s xut bn 681 nm 2007- International Standard Banking Practice for
the Examination of Documents under Documentary Credit (ISBP681). y l ti
liu b sung mang tnh thc tin cho UCP600.

5. Ni dung nghin cu:

Lun vn gm c 3 chng v c kt cu nh sau:

Chng 1: Nhng vn l lun c bn v ri ro v qun tr ri ro trong

phng thc tn dng chng t
Chng ny nu nhng l lun c bn v ri ro, qun tr ri ro, phng thc tn
dng chng t v nhng ri ro i vi phng thc ny cng nh cc vn bn php
l iu chnh. y l c s l lun lm nn tng cho vic phn tch ri ro trong tn
dng chng t chng tip theo.

Chng 2: Thc trng hot ng qun tr ri ro i vi phng thc tn dng

chng t ti VPBank
- Gii thiu khi qut v VPBank cng nh thc trng hot ng thanh ton quc t
giai on 2005 - 2007.

xii

- Phn tch nhng v d ri ro thc t xy ra VPBank t bit c nhng

nguyn nhn dn n ri ro, rt ra nhng bi hc kinh nghim lm cn c cho vic
xut cc gii php v kin ngh chng 3.
- nh gi cng tc phng chng ri tn dng chng t ti VPBank.

Chng 3: Cc gii php phng nga ri ro trong phng thc tn dng

chng t ti VPBank
- Mc ch v cn c xy dng cc gii php.
- xut cc gii php hn ch ri ro trong phng thc tn dng chng t
VPBank.
- Kin ngh i vi chnh ph, ngn hng nh nc.

Chng 1: Nhng vn l lun c bn v ri ro v qun tr

ri ro trong phng thc tn dng chng t
1.1 Tng quan v ri ro
1.1.1 Khi nim:
Cho n nay vn cha c c nh ngha thng nht v ri ro, nhng trng phi
khc nhau, tc gi khc nhau a ra nhng nh ngha ri ro khc nhau. Nhng nh
ngha ny rt a dng phong ph nhng tm li c th chia thnh hai trng phi
ln
1.1.1.1 Trng phi tiu cc:
- Theo t in ting Vit do Trung tm t in hc H Ni xut bn nm 1995 th
Ri ro l iu khng lnh, khng tt, bt ng xy n.
- Theo Gio s Nguyn Ln th Ri ro l s khng may (T in v t ng Vit
Nam, nm 1998, trang 1540).
- Theo t in Oxford th Ri ro l kh nng gp nguy him, b au n, thit
hi.
- Mt s t in khc a ra cc khi nim tng t nh: Ri ro l s bt trc
gy ra mt mt, h hi hay Ri ro l yu t lin quan n nguy him, s kh
khn iu khng chc chn
- Trong kinh doanh, tc gi H Diu cho rng Ri ro l s tn tht v ti sn hay
l s gim st li nhun thc t so vi li nhun d kin hoc Ri ro l
nhng bt trc ngoi mun xy ra trong qu trnh sn xut, kinh doanh ca
doanh nghip, tc ng xu n s tn ti v pht trin ca doanh nghip.
Tm li, theo trng phi tiu cc th Ri ro l nhng thit hi, mt mt, nguy
him hoc cc yu t lin quan n nguy him, kh khn, hoc iu khng
chc chn c th xy ra cho con ngi.

1.1.1.2 Trng phi trung ha:

- Ri ro l s bt trc c th o lng c (Frank Knight).

- Ri ro l s bt trc c th lin quan n vic xut hin nhng bin c

khng mong i (Allan Willet).
- Ri ro l nhng tng hp ngu nhin c th o lng bng xc xut (Irving
Preffer)
- Ri ro l gi tr v kt qu m hin thi cha bit n
- Trong cun Risk management and Insurance, cc tc gi C.Arthur William, Jr.
Micheal, L. Smith vit Ri ro l s bin ng tim n nhng kt qu. Ri ro
c th xut hin trong hu ht mi hot ng ca con ngi. Khi c ri ro,
ngi ta khng th d on c chnh xc kt qu. S hin din ca ri ro
gy nn s bt nh. Nguy c ri ro pht sinh bt c khi no mt hnh ng
dn n kh nng c hoc mt khng th on trc.

Nh vy, theo trng phi trung ha Ri ro l s bt trc c th o lng

c. Ri ro va mang tnh tch cc, va mang tnh tiu cc. Ri ro c th mang
n nhng tn tht, mt mt, nguy him cho con ngi nhng cng c th mang
n nhng c hi. Nu tch cc nghin cu, nhn din, o lng ri ro, ngi ta c
th tm ra bin php phng nga, hn ch nhng ri ro tiu cc, n nhn nhng c
hi mang li kt qu tt p cho tng lai. Tm li, ri ro l nhng tr ngi th
thch trong cuc sng m mi ngi ai cng gp phi. Vn l chng ta vt qua
nhng thch thc ny nh th no ngy cng trng thnh hn.

1.1.2 Phn loi:

1.1.2.1 Ri ro do mi trng thin nhin:
y l nhm ri ro do cc hin tng thin nhin nh: ng t, ni la, bo, l
lt, sng thn, st nh, t l, hn hn gy ra. Nhng ri ro ny thng dn n
nhng thit hi to ln v ngi v ca lm cho cc doanh nghip, trong c doanh
nghip xut nhp khu b thit hi nng n.

1.1.2.2 Ri ro do mi trng vn ha:

L nhng ri ro do s thiu hiu bit v phong tc, tp qun, tn ngng, li sng,
ngh thut, o c ca dn tc khc, t dn n cch hnh x khng ph
hp, gy ra nhng thit hi, mt mt, mt c hi kinh doanh.

Trong iu kin hi nhp, khi Vit Nam l thnh vin ca WTO, s cng dn
nc ngoi n lm vic, hc tp Vit Nam ngy cng ng, nu khng nghin
cu vn ha ca cc dn tc khc th c th gp ri ro ngay trn chnh qu hng
mnh.

1.1.2.3 Ri ro do mi trng x hi:

S thay i cc chun mc gi tr, hnh vi ca con ngi, cu trc x hi, cc nh
ch l mt ngun ri ro quan trng. Nu khng nm c iu ny c th phi
gnh chu nhng thit hi nng n. Chng hn: khi kinh doanh ti Nht, nu khng
bit nhng chun mc x hi c bit nh xem trng tui tc, a v x hi, trng
nam khinh n, ngay bui u c mt n m phn tr tui th rt kh thnh cng.
Hay kinh doanh Nga hay ng u hin nay m vn theo t duy kiu c (trc
1990) th chc chn s tht bi.

1.1.2.4 Ri ro do mi trng chnh tr:

Mi trng chnh tr c nh hng rt ln n bu khng kh kinh doanh. Mi
trng chnh tr n nh s gim thiu rt nhiu ri ro cho cc doanh nghip. Khi
mt chnh th mi ra i s c th lm o ln hot ng ca nhiu doanh nghip,
t chc. Trong kinh doanh quc t, nh hng ca mi trng chnh tr li cng ln.
Ch c nhng ai bit nghin cu k, nm vng v c nhng chin lc sch lc
thch hp vi mi trng chnh tr khng ch nc mnh m cn nc mnh n
kinh doanh th mi c th gt hi c thnh cng rc r.

1.1.2.5 Ri ro do mi trng lut php:

C rt nhiu ri ro pht sinh t h thng lut php. Lut php ra cc chun mc
m mi ngi phi thc hin v cc bin php trng tr nhng ai vi phm. Lut
php m bo s cng bng cho cc doanh nghip chng li s cnh tranh khng
lnh mnh. Nhng x hi lun pht trin, tin ha, nu cc chun mc lut php
khng ph hp vi bc tin ca x hi th s gy ra nhiu ri ro. Ngc li, nu
lut php thay i qu thng xuyn, khng n nh cng gy ra nhng kh khn
rt ln. Khi lut php thay i, cc t chc c nhn khng nm vng nhng i
thay, khng theo kp nhng chun mc mi chc chn s gp ri ro.

Trong kinh doanh quc t mi trng lut php phc tp hn rt nhiu, bi chun
mc lut php ca cc nc khc nhau l khc nhau. Nu ch nm vng v tun th
cc chun mc lut php nc mnh m khng am hiu lut php nc i tc th s
gp ri ro.

1.1.2.6 Ri ro do mi trng kinh t:

Trong iu kin hi nhp v ton cu ha kinh t th gii. mc d trong mi nc
mi trng kinh t thng vn ng theo mi trng chnh tr, nhng nh hng
mi trng kinh t chung ca th gii n tng nc l rt ln. Mc d hot ng
ca mt chnh ph (c bit l chnh ph ca cc siu cng quc) c th nh
hng su sc n th trng th gii nhng h cng khng th kim sot ni ton
b th trng th gii rng ln ny v t c rt nhiu ri ro, bt n trong mi
trng kinh t.

Mi hin tng din ra trong mi trng kinh t nh: tc pht trin kinh t,
khng hong, suy thoi kinh t, lm pht u nh hng n cc hot ng ca
doanh nghip gy ra nhng ri ro, bt n.

1.1.2.7 Ri ro do mi trng hot ng ca t chc:

Trong qu trnh hot ng ca mi t chc c th pht sinh rt nhiu ri ro. Ri ro
c th pht sinh mi lnh vc nh: cng ngh, t chc b my, vn ha t chc,
tuyn dng, i ng nhn vin, quan h vi khch hng (nh cung cp, ngi tiu
th), i th cnh tranh, tm l ca ngi lnh o Ri ro do mi trng hot
ng ca t chc c th xut hin di nhiu dng. V d nh: thiu thng tin hoc
thng tin khng chnh xc dn n b la o, my mc thit b b s c, xy ra tai
nn lao ng, hot ng qung co khuyn mi b sai st, chnh sch tuyn dng,
i ng, sa thi nhn vin khng ph hp

1.1.2.8 Ri ro do nhn thc ca con ngi:

Mi trng nhn thc l ri ro y thch thc. Mt khi nhn din khng ng s
a ra kt lun sai. Nu nhn thc v thc t hon ton khc nhau th ri ro s v
cng ln.

1.1.3 Qun tr ri ro
1.1.3.1 Khi nim:
Cho n nay cha c khi nim thng nht v qun tr ri ro. C nhiu trng phi
nghin cu v ri ro v qun tr ri ro, a ra nhng khi nim v qun tr ri ro rt
khc nhau, thm ch mu thun tri ngc nhau.

C nhng tc gi cho rng qun tr ri ro ng ngha vi vic mua bo him. Ngc

li, c nhng tc gi cho rng cn phi qun tr tt c mi ri ro ca t chc mt
cch ton din ngha l tip cn ri ro mt cch khoa hc, ton din v c h
thng nhm nhn dng kim sot, phng nga v gim thiu nhng tn tht,
mt mt, nhng nh hng bt li ca ri ro.

Qun tr ri ro bao gm cc ni dung: nhn dng, phn tch, o lng ri ro, kim
sot phng nga ri ro, ti tr ri ro khi n xut hin.

1.1.3.2 Nhn dng ri ro:

qu tr ri ro trc ht phi nhn dng c ri ro. Nhn dng ri ro l qu trnh
xc nh lin tc v c h thng cc ri ro trong hot ng kinh doanh ca t chc.
Hot ng nhn dng ri ro nhm pht trin cc thng tinh v ngun gc ri ro, cc
yu t mo him, him ha, i tng ri ro v cc loi tn tht. Nhn dng ri ro
gm cc cng vic theo di, xem xt, nghin cu mi trng hot ng v ton b
mi hot ng ca t chc nhm thng k c cc ri ro ang xy ra m cn d
bo c nhng dng ri ro mi c th xut hin i vi t chc, trn c s
xut cc gii php kim sot v ti tr ri ro thch hp. Vic nhn dng ri ro c th
thc hin theo nhiu phng php khc nhau nh: lp bng cu hi v ri ro v tin
hnh iu tra, phn tch cc bo co ti chnh, phng php lu , thanh tra hin
trng, phn tch cc hp ng.

1.1.3.3 Phn tch ri ro:

y l bc tip theo xc nh c nhng nguyn nhn gy ra ri ro, trn c s
mi c th tm ra cc bin php phng nga. y l cng vic phc tp bi v
khng phi mi ri ro ch l do mt nguyn nhn gy ra m do nhiu nguyn nhn
trong c nguyn nhn trc tip, nguyn nhn gin tip, nguyn nhn gn, nguyn
nhn xa.

1.1.3.4 o lng ri ro:

Bi v ri ro c nhiu loi nn mt t chc khng th no cng mt lc kim sot,
phng nga tt c ri ro. Do , cn phi phn loi ri ro bit c i vi t
chc loi ri ro no xut hin nhiu, loi ri ro no xut hin t, loi no gy ra hu
qu nghim trng, loi no gy ra hu qu khng nghim trng t c bin
php qun tr ri ro thch hp. K , xc nh tn sut xut hin ri ro v mc
nghim trng ca ri ro.

1.1.3.5 Kim sot, phng nga ri ro:

L vic s dng cc bin php, k thut, cng c, chin lc, cc chng trnh hot
ng ngn nga, n trnh hoc gim thiu nhng tn tht, nhng nh hng
khng mong i c th n vi t chc. Cc bin php c bn kim sot ri ro
gm c:

1.1.3.5.1 Cc bin php n trnh ri ro:

L vic n trnh nhng hot ng hoc nhng nguyn nhn lm pht sinh tn tht,
mt mt c th c. n trnh ri ro c th s dng mt trong hai bin php: ch
ng n trnh trc khi ri ro xy ra, n trnh bng cch loi b nhng nguyn nhn
gy ra ri ro.

1.1.3.5.2 Cc bin php ngn nga tn tht:

L vic s dng cc bin php gim thiu s ln xut hin cc ri ro hoc gim
mc thit hi do ri ro mang li. Cc bin php ngn nga tn tht bao gm: tp
trung tc ng vo chnh mi nguy c ngn nga tn tht, tc ng vo mi
trng ri ro, s tng tc gia mi nguy c v mi trng ri ro.

1.1.3.5.2 Cc bin php gim thiu tn tht:

y l bin php gim thiu nhng thit hi, mt mt do ri ro mang li, bao
gm: cu vt nhng ti sn cn s dng c, chuyn n, xy dng v thc hin
cc k hoch phng nga ri ro, d phng, phn tn ri ro.

1.1.3.5.3 Ti tr ri ro:
Nhm b p nhng thit hi mt mt khi c tn tht xy ra. Cc bin php ti tr
gm c:
- T khc phc ri ro l phng php ngi, t chc b ri ro t mnh thanh ton
cc tn tht. Ngun b p ri ro l vn t c ca chnh t chc v cc khon i
vay.

- Chuyn giao ri ro bng cch chuyn ti sn hoc hot ng c ri ro n cho

ngi, t chc khc v thng qua con ng k hp ng vi ngi, t chc khc
trong quy nh ch chuyn giao ri ro khng chuyn giao ti sn cho ngi nhn
ri ro (mua bo him) hoc a dng ha ri ro.

1.2 Gii thiu phng thc tn dng chng t

1.2.1 Khi nim phng thc tn dng chng t:
Phng thc tn dng chng t l mt s tho thun m trong mt ngn hng
(ngn hng m th tn dng) theo yu cu ca khch hng (ngi xin m th tn
dng) cam kt s tr mt s tin nht nh cho mt ngi th ba (ngi hng li
s tin ca th tn dng) hoc chp nhn hi phiu do ngi th ba k pht trong
phm vi s tin , khi ngi th ba ny xut trnh cho ngn hng mt b chng t
thanh ton ph hp vi nhng quy nh ra trong th tn dng. Phng thc ny
hin ang c s dng rt ph bin, v ni dung ca n c thc hin theo Quy
tc v thc hnh thng nht v tn dng chng t UCP600 do Phng Thng mi
Quc t ti Paris (ICC) ban hnh (bn sa i mi nht vo nm 2007).

1.2.2 Cc bn tham gia trong nghip v chng t:

- Ngn hng thng bo: L ngn hng thng bo tn dng theo yu cu ca ngn
hng pht hnh.
- Ngi yu cu (ngi mua): L bn yu cu m th tn dng.
- Ngi th hng (ngi bn):
- Ngn hng pht hnh: L ngn hng pht hnh th tn dng theo yu cu ca
ngi mua
- Ngn hng xc nhn: L ngn hng c s y quyn ca ngn hng pht hnh
thm s xc nhn ca mnh vo th tn dng.
- Ngn hng ch nh: L ngn hng m th tn dng quy nh c gi tr ti ngn
hng hoc c gi tr ti bt c ngn hng no trong trng hp th tn dng quy
nh c gi tr ti bt c ngn hng no.

1.2.3 Trnh t thc hin :

Pht hnh th tn dng (3)

Ngn hng
pht hnh

ngh
m
th
tn
dng
(2)

Ngn hng
thng bo

Gi chng t (7)
Thanh ton (9)

Np
tin,
nhn
chng
t
(8)

Thng
bo th
tn
dng
(4)

Lp
chng
t
(6)

Thanh
ton
(9)

Hp ng (1)

Ngi
nhp khu

Giao hng (5)

Ngi
xut khu

Bc 1: Ngi nhp khu v ngi xut khu k kt hp ng.

Bc 2: Ngi nhp khu gi yu cu pht hnh th tn dng cho ngn hng pht
hnh.
Bc 3: Cn c vo yu cu m th tn dng ca ngi nhp khu, ngn hng pht
hnh trch ti khon k qu ca ngi nhp khu v pht hnh th tn dng gi cho
ngn hng thng bo.
Bc 4: Khi nhn c th tn dng ca ngn hng pht hnh, ngn hng thng bo
kim tra tnh xc thc ca th tn dng v thng bo cho ngi xut khu.
Bc 5: Ngi xut khu khi nhn c th tn dng s kim tra cc iu khon th
tn dng ri mi tin hnh giao hng. Tuy nhin, nu c nhng iu khon trn th
tn dng khng thc hin c, ngi xut khu s yu cu ngi nhp khu thc
hin vic sa i th tn dng ri mi giao hng.
Bc 6: Ngi xut khu lp b chng t gi ngn hng thng bo.
Bc 7: Ngn hng thng bo nhn chng t ca ngi xut khu v kim tra
chng t. Nu b chng t hp l th s gi cho ngn hng pht hnh thu tin.
Nu b chng t c bt hp l, ngn hng thng bo s yu cu ngi xut khu
iu chnh chng t cho ph hp vi cc iu khon ca th tn dng.

10

Bc 8: Ngn hng pht hnh nhn chng t v kim tra chng t. Nu b chng t
hp l s thng bo ngi nhp khu np tin ly chng t i nhn hng. Nu b
chng t c bt hp l th s thng bo cho ngi nhp khu ngi nhp khu c
kin chp nhn hay t chi thanh ton.
Bc 9: Ngn hng pht hnh thanh ton tin hng cho ngn hng thng bo v
ngn hng thng bo ghi c ti khon ngi xut khu.

1.2.5 c trng ca phng thc tn dng chng t:

1.2.5.1 Giao dch tn dng chng t c lp vi cc giao dch khc:
V bn cht, th tn dng l mt giao dch ring bit vi cc hp ng thng mi
m th tn dng c pht hnh da trn c s ca hp ng thng mi ngay c
khi th tn dng c dn chiu n cc hp ng . K , ngn hng ch giao dch
bng chng t v khng giao dch bng hng ha, dch v c lin quan n chng
t.

1.2.5.2 Tun th nghim ngt:

Th tn dng l s bo lnh ca ngn hng pht hnh cho thanh ton cho ngi th
hng khi h xut trnh chng t ph hp vi tn dng th. Do , ngn hng pht
hnh s kim tra k b chng t ca ngi th hng xut trnh quyt nh thanh
ton hay t chi thanh ton.

1.2.6 Phn loi th tn dng

Th tn dng tr ngay, tr chm, xc nhn, chuyn nhng, gip lng, i ng, tun
hon, c iu khon , d phng.

1.3 Ri ro trong phng thc tn dng chng t

Ri ro trong hot ng phng thc tn dng chng t l vn xy ra ngoi
mun trong qu trnh tin hnh hot ng v nh hng xu n hot ng kinh

11

doanh. Trong qu trnh tin hnh hot ng tn dng chng t, ri ro c th xy ra

vi tt c cc bn tham gia.

1.3.1 i vi nh nhp khu:

Vic thanh ton ca ngn hng cho nh xut khu ch cn c vo b chng t xut
trnh m khng cn c vo vic kim tra thc t hng ha. ngn hng ch kim tra
tnh hp l b ngoi ca chng t. Nu nh xut khu ch tm gian ln c th xut
trnh chng t gi mo cho ngn hng thanh ton. Nh vy, s khng c s bo
m no cho nh nhp khu rng hng ho s ng nh hp ng v s lng,
chng loi v khng b h hng g. Trong trng hp ny nh nhp khu vn phi
hon tr y tin thanh ton cho ngn hng pht hnh. K , nh nhp khu
phi chu chi ph bo lnh nhn hng trong trng hp hng v n cng nhng
chng t cha n tay ngn hng pht hnh. Hn na, mt s hng tu khng chp
nhn bo lnh nhn hng ca ngn hng lm nh nhp khu b chm tr vic nhn
hng nh hng n k hoch sn xut.

1.3.2 i vi nh xut khu:

Nh xut khu gp kh khn khi thc hin cc iu khon trong th tn dng hoc
khng th thc hin c do nh nhp khu yu cu pht hnh th tn dng khng
ng vi hp ng. K , khi nh xut khu xut trnh b chng t khng ph hp
vi th tn dng th mi khon thanh ton (chp nhn) u c th b t chi v nh
xut khu s phi t gii quyt bng cch d hng, lu kho, bn u gi cho n
khi vn c gii quyt hoc phi ch hng quay v nc. Nh xut khu cn
phi tr cc khon chi ph nh lu tu qu hn, ph lu kho, mua bo him hng
ha trong khi khng bit nh nhp khu c ng nhn hng hay t chi nhn
hng v l do b chng t c bt hp l. Sau , nu ngn hng pht hnh hoc ngn
hng xc nhn mt kh nng thanh ton th mc d b chng t xut trnh c hp l
cng khng c thanh ton. Do , nh xut khu s phi chu ri ro v h s tn

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nhim ca ngn hng pht hnh cng nh ri ro chnh tr hay ri ro do c ch chnh

sch ca nh nc thay i.

1.3.3 i vi ngn hng pht hnh:

1.3.3.1 Khi pht hnh th tn dng:
Vic pht hnh th tn dng lun mang yu t ri ro khi nh nhp khu k qu
khng 100% tr gi th tn dng. Vo thi im thanh ton, ngn hng pht hnh
s gp ri ro khi phi thc hin thanh ton cho ngi th hng theo quy nh ca
th tn dng trong trng hp nh nhp khu ch tm khng thanh ton hay khng
c kh nng thanh ton: khng c tin, th trng hng ha nhp khu c s bin
ng gi c, c tnh khng thanh ton hoc b ph sn. Do , ngn hng pht hnh
s phi thanh ton cho ngn hng xut trnh khi nh nhp khu vin l do hng ha
c vn t chi thanh ton. K , khi pht hnh th tn dng, nu ngn hng
pht hnh chuyn ti khng ht, hoc khng ng ni dung trn n ngh m th
tn dng ca nh nhp khu. Nu c tranh chp th ngn hng pht hnh phi chu
ri ro do nh nhp khu t chi nhn chng t v thanh ton cho ngn hng pht
hnh.

K , khi pht hnh th tn dng vi iu khon mt bn vn ng ng bin

bn gc gi cho nh nhp khu d cho vn n c lp theo lnh ca ngn hng
pht hnh nhng vn c ri ro. Bi v nh nhp khu c th li dng mi quan h
gia mnh v hng tu nhn hng trc khi b chng t gi cho ngn hng ri t
chi thanh ton.

1.3.3.2 T pha nh xut khu:

Ngn hng pht hnh ch c th kim tra tnh ph hp ca chng t trn b mt so
vi th tn dng ch khng th thm nh tnh chn thc ca chng t v tnh trng
hng ha. Do , nu nh xut khu c tnh giao hng ha khng ph hp vi th

13

tn dng hay khng giao hng nhng lp chng t gi ph hp vi quy nh th tn

dng i tin th ngn hng pht hnh vn phi thanh ton cho nh xut khu.

1.3.3.3 Khi x l chng t bt hp l:

Ngn hng pht hnh mt quyn t chi thanh ton v phi thc hin vic thanh
ton bt k tnh hp l ca chng t khi:
- Thng bo t chi chng t nhng khng nu r cc bt hp l.
- Thng bo chng t bt hp l b ngn hng xut trnh bc b bng cc lun im
ph hp vi UCP600 v ISBP681.
- Thng bo chng t bt hp l vt qu 5 ngy lm vic sau ngy nhn chng t.

1.3.3.4 Khi ri ro pht sinh ngoi tm kim sot:

Theo iu 35 UCP600, ngn hng pht hnh vn phi thanh ton cho ngn hng
xut trnh khi chng t xut trnh ph hp quy nh th tn dng b tht lc trong
qu trnh chuyn t ngn hng xut trnh n ngn hng pht hnh.

1.3.3.5 Khi pht hnh bo lnh nhn hng:

Ngn hng pht hnh c trch nhim thanh ton sau khi pht hnh bo lnh nhn
hng ngay c khi tr gi chng t ln hn tr gi th bo lnh.

1.3.3.6 T ngn hng xut trnh:

i vi th tn dng cho php i tin bng in, ngn hng pht hnh thanh ton
cho ngn hng xut trnh da trn in i tin c xc nhn tnh trng chng t hp
l. Sau , khi nhn c b chng t, ngn hng pht hnh kim tra v pht hin
bt hp l v thng bo tnh trng chng t cho nh nhp khu. Khi nh nhp khu
t chi thanh ton, ngn hng pht hnh phi tin hnh i tin li ngn hng xut
trnh nhng ngn hng xut trnh khng ng hon tr li s tin thanh ton.

14

1.3.4 i vi ngn hng thng bo th tn dng:

Ngn hng thng bo phi chu trch nhim v tnh chn tht, hp l ca th tn
dng (bao gm c vic xc minh ch k, kho m, mu in) trc khi gi thng
bo cho nh xut khu. Bt k s chm tr hay thiu chnh xc ca v vic thng
bo th tn dng do sai st ca ngn hng thng bo lm thng v khng thnh th
ngn hng pht hnh hay nh nhp khu c th khi kin ngn hng thng bo
i bi thng. Ngoi ra, khi gp phi mt th tn dng gi (hoc sa i gi) m
khng c ghi ch g th theo iu 9 UCP600, ngn hng thng bo phi thng bo
ngn hng pht hnh khng kim tra c tnh chn tht ca th tn dng nhng li
thng bo cho ngi th hng m khng km ghi ch Chng ti khng chu
trch nhim tnh xc thc ca th tn dng. Theo thng l quc t th ngn hng
thng bo phi chu hon ton trch nhim khi ngi th hng giao hng nhng
khng c thanh ton khi xut trnh b chng t hp l.

1.3.5 i vi ngn hng ch nh:

Ngn hng ch nh khng c trch nhim phi thanh ton cho nh xut khu trc
khi nhn c tin t ngn hng pht hnh. Tuy nhin trong thc t, cc ngn hng
ch nh thng ng trc tin cho nh xut khu vi iu kin c truy i tr
gip cho nh xut khu. Do , ngn hng ny thng phi t chu ri ro tn dng
i vi ngn hng pht hnh hoc nh xut khu.

1.3.6 i vi ngn hng xc nhn:

Ngn hng xc nhn thng l ngn hng ln c uy tn hoc ngn hng c quan h
tin gi, tin vay vi ngn hng pht hnh, c ngn hng yu cu xc nhn v
cam kt tr tin cho ngi bn nu nh ngn hng pht hnh khng thc hin c
ngha v ca mnh. i vi ngn hng xc nhn, khi tham gia xc nhn l h t
rng buc trch nhim ca mnh vo ngha v thanh ton th tn dng khi c tranh
chp gia hai bn. Ri ro i vi ngn hng xc nhn xy ra khi h khng nm
vng c nng lc ti chnh ca ngn hng pht hnh m xc nhn theo yu cu

15

ca h ri khi xy ra hu qu th li phi chu trch nhim thanh ton thay cho

ngn hng pht hnh do ngn hng pht hnh thiu thin ch hay mt kh nng
thanh ton, thm ch b ph sn hay vic xc nhn khng c m bo bng ti sn
m bo hay k qu.

1.3.7 i vi ngn hng chit khu:

Ngn hng chit khu l ngn hng c ch nh c th hoc bt c ngn hng no
nu th tn dng c iu khon chit khu ti bt c ngn hng no. Cng nh ngn
hng pht hnh, ngn hng chit khu c th gp phi ri ro nu nh khng thc
hin chnh xc nghip v cng nh khng tun th theo cc iu kin ca UCP600.
Ri ro xy ra i vi ngn hng chit khu phn nhiu ph thuc vo thin ch ca
ngn hng pht hnh v nh nhp khu. Cc ri ro m ngn hng chit khu c th
gp phi l: Ri ro do nhng nguyn nhn bt kh khng; ri ro do nh nhp khu
tr hon thanh ton; ri ro trong qu trnh vn chuyn; ri ro do nh nhp khu t
chi thanh ton b chng t; ri ro do ngn hng pht hnh b ph sn; ri ro do
ngn hng chit khu khng hnh ng ng theo quy nh ca UCP600.

Ngoi ra, cn c mt s ri ro khc c th gp trong phng thc tn dng chng t

nh:

1.3.8 Ri ro chnh tr:

L nhng ri ro c quan h vi nhiu i tng nhiu quc gia khc nhau. Mi
mt s thay i v kinh t, chnh tr u c nh hng n kh nng thanh ton v
s p ng cc iu kin tho thun trong hp ng ca cc bn. Suy thoi kinh
t v bin ng chnh tr s c nh hng tiu cc i vi cc hot ng sn xut
kinh doanh ca doanh nghip v giao lu thng mi quc t. Trong thc t, nhng
thay i ny thng khin cc bn khng th thc hin c cc cam kt ca mnh
lm vic thanh ton, giao hng b hon li, thm ch hy b gy thit hi cho cc
bn lin quan.

16

Ri ro chnh tr cn lin quan n lnh cm vn ca cc nc nht l lnh cm vn

ca Hoa K i vi mt s nc v t chc. Nu thc hin thanh ton cho nhng
nc nm trong danh sch cm vn m b pht hin lp tc khon tin lp tc b
phong ta v ti khon ca ngn hng thc hin vic thanh ton s b ng bng.

1.4 Cc vn bn php l c lin quan t nn tng cho vic phng chng

ri ro trong tn dng chng t
1.4.1 Cc tp qun quc t:
1.4.1.1 UCP:
Quy tc v thc hnh thng nht v tn dng chng t - Uniform Customs and
Practice for Documentary Credit - vit tt l UCP ca Phng Thng Mi Quc T,
mc d ch l nhng quy nh c son tho bi Phng Thng Mi Quc T
(Paris) nhng c coi l Lut quc t v ngn hng trong giao dch tn dng chng
t v c p dng rng ri trn ton th gii . iu ny ni ln vai tr thit yu ca
bn quy tc ny trong vic kin to hnh lang php l cho mi giao dch quc t ca
ngn hng, phc v nn thng mi th gii.

V vy, UCP l vn bn gii thch, hng dn cch thc hnh nghip v tn dng
chng t trn phm vi ton th gii. Khi tha thun p dng, UCP s c dn
chiu vo th tn dng v rng buc cc bn lin quan. T khi c ban hnh nm
1933 n nay, UCP qua 6 ln sa i, bn sa i mi nht nm 2007 l
UCP600. UCP600 c mt s thay i c bn so vi UCP500 nh sau:

- Th nht, v hnh thc, UCP600 c b cc li vi 39 iu khon (so vi 49 iu

khon ca UCP500), trong b sung nhiu nh ngha v gii thch thut ng mi
lm r ngha ca cc thut ng cn gy tranh ci trong bn UCP500. Chng hn,
iu 2 Definitions (nh ngha) ca UCP600 nu ra mt lot nh ngha nh:
Advising bank, Applicant, Beneficiary, Complying presentation, Confirmation,
Confirming bank, Credit, Honour, Negotiation, Presentation

17

- Th hai, UCP600 quy nh r thi gian cho vic t chi hoc chp nhn cc
chng t xut trnh l khong thi gian c nh 5 ngy lm vic ngn hng (five
banking days). UCP 500, khong thi gian ny c quy nh khng r rng l
Thi gian hp l (Reasonable Time) v Khng chm tr (Without delay)
kim tra chng t v thng bo chng t bt hp l.
- Th ba, UCP600 a ra quy nh mi v a ch ca ngi yu cu m v
ngi hng li th tn dng phi c th hin trn chng t xut trnh ng nh
trong th tn dng.
- Th t, theo UCP600, ngn hng pht hnh c php t chi chng t v giao b
chng t cho ngi yu cu m th tn dng khi nhn c chp nhn b chng t
bt hp l ca h.

Bn cnh , vn tn ti mt s vn cn cha c gii quyt trong UCP600.

Chng hn nh cha quy nh v chng t bt hp l xut trnh theo th tn dng
chuyn nhng (iu 38 UCP600). Ngoi ra, cha phn bit one copy of v in
one copy. Nh vy, v c bn, UCP600 c nhiu im mi nhm xc nh r v
gii quyt nhng xung t trong thanh ton xut nhp khu bng phng thc tn
dng chng t m UCP500 cha thc hin c. Tt nhin, bn cnh nhng thnh
tu, UCP600 vn cha gii quyt c tt c cc vn thc tin y phong ph v
phc tp, i hi ICC s tip tc nghin cu v sa i c th p ng c s
thay i lin tc trong thng mi quc t.

ngha ca vic nm vng bn quy tc ny:

- Khi th tn dng c pht hnh theo quy tc UCP600 th cc bn lin quan:
ngi yu cu pht hnh th tn dng, ngi hng li, ngn hng pht hnh, ngn
hng thng bo u cn c vo bn quy tc ny thc hin quyn li v ngha
v ca mnh.
- Bi v nhng sai bit, khong 70% chng t xut trnh theo hnh thc th tn dng
b t chi thanh ton ngay ln xut trnh u tin. K , vic cc ngn hng thu

18

ph sai bit lm ni bt tm quan trng ca vn ny, nht l khi nhng sai bit
thng gp c cho l khng r rng hay khng c c s php l. Do vic nm
vng bn quy tc ny l iu kin tin quyt cc bn lin quan trnh nhng tranh
chp pht sinh khi x l chng t.

1.4.1.2 ISBP:
Tiu chun quc t v nghip v ngn hng dng cho vic kim tra chng t
trong Tn dng chng t ca phng Thng Mi Quc T, s xut bn 681 nm
2007 - International Standard Banking Practice for the Examination of Documents
under Documentary Credit (ISBP681). y l ti liu b sung mang tnh thc tin
cho UCP600. ISBP khng sa i UCP m ch gii thch chi tit r rng lm th
no nhng quy tc ny c p dng trong giao dch hng ngy.

Thng qua vic s dng ISBP, nhng ngi lm vic kim tra chng t c th thc
hnh cng vic cho ph hp vi cc tp qun m cc ng nghip ca h ang s
dng trn th gii. Do vy, ISBP ra i gp phn lm gim ng k s lng chng
t b t chi thanh ton do bt hp l khi xut trnh ln u tin.

1.4.1.3 URR525:
Quy tc thng nht v hon tr gia cc ngn hng theo Tn dng chng t ca
phng Thng Mi Quc T s xut bn 525 nm 1996 - Uniform Rules for Bank
Reimbursement under Documentary Credit (URR 525).

1.4.1.4 ISP98:
International Standby Practices (Quy tc thc hnh tn dng d phng quc t) do
Phng Thng Mi Quc T ban hnh, cung cp cc quy tc v thc hnh nghip
v ngn hng tiu chun i vi th tn dng v cc cam kt c lp c lin quan
nh th tn dng d phng. ISP98 l mt sn phm mang tnh cch mng v vic p

19

dng UCP i vi th tn dng d phng. Tuy nhin, th tn dng d phng vn c

th c pht hnh theo UCP nu cc bn quyt nh nh vy.

1.4.1.5 Incoterms 2000

1.4.1.6 Cc iu kin bo him ICC clauses 1982.
1.4.1.7 Quy nh v cm vn ca Hoa K:
Cc khon thanh ton bng USD qua cc nc sau dy khng th thc hin:
Balkans, Burma (Myanmar), Cuba, Iran, Iraq, Liberia, Libya, North Korea, Sudan,
Syria, Zimbabwe.

1.4.2 Cc vn bn php lut trong nc:

- Quyt nh s 711/2001/Q-NHNN ca Thng c Ngn Hng Nh Nc v quy
ch m th tn dng nhp hng tr chm
- Quyt nh s 1233/2001/Q-NHNN ca Thng c Ngn Hng Nh Nc sa
i iu 15 ca Quyt nh s 711/2001/Q-NHNN ca Thng c Ngn Hng
Nh Nc v quy ch m th tn dng nhp hng tr chm
- Thng t 08/2003/TT-NHNN hng dn thi hnh v ngha v bn ngoi t i vi
giao dch vng lai ca ngi c tr l t chc.
- Thng t 09/2004/TT-NHNN quy nh cc khon vay tr n nc ngoi ca
doanh nghip.
- Ngh nh s 12/2006/N-CP ngy 23/01/2006 v hot ng mua bn hng ha
quc t v hot ng i l mua bn gia cng v qu cnh hng ha vi nc ngoi
quy nh danh mc hng ha cm xut khu, nhp khu theo giy php ca B
Thng Mi v b qun l chuyn ngnh.
- Php lnh ngoi hi ca y Ban Thng V Quc Hi s 28/2005/PLUBTVQH11 ngy 13/12/2005 quy nh v cc hot ng ngoi hi ti nc Cng
Ha X Hi Ch Ngha Vit Nam.
- Ngh nh 160/2006/N-CP ngy 28/12/2006 quy nh chi tit thi hnh php lnh
ngoi hi.

20

1.4.3 Ti liu ni b:
- Quy trnh nghip v thanh ton quc t ca VPBank.
- Ti liu hun luyn thanh ton quc t ca ACB.

1.4.4 Mi quan h gia tp qun quc t v lut Vit Nam:

Vit Nam cng nh cc nc khc cha c lut ring iu chnh hot ng tn dng
chng t. Tuy nhin, lut Vit Nam vn cho php p dng tp qun quc t vo cc
giao dch m Vit Nam cha c lut iu chnh. Quan im ca lut Vit Nam l
ch p dng tp qun quc t nu khng tri vi cc nguyn tc c bn ca lut Vit
Nam hay khng b lut Vit Nam cm. Nu c s khc bit, thm ch i nghch vi
lut Vit Nam th lut Vit Nam s vt ln trn tt c v phi c tun th.
1.5 Bi hc kinh nghim t nhng ri ro trong thanh ton theo phng thc
tn dng chng t ca Citi Group:
1.5.1 Pht hnh th tn dng:
- n ngh m th tn dng: phn tch k lng ng c, mc ch ca hp ng
mua bn. Nu thy hp ng khng mang li hiu qu kinh t m vn thc hin
hoc c du hiu vi phm php lut mang li ri ro cho ngn hng th s kin quyt
t chi.
- Kim tra ch k hu quyn, hnh thc th tn dng, ngn hng thng bo, iu
khon thc hin trong th tn dng c ph hp vi UCP600 khng? Trch nhim
thanh ton ca ngi yu cu m th tn dng.
1.5.2 Kim tra chng t:
Kim tra qua hai ngi (mt nhn vin, mt kim sot vin), kim tra tt c chng
t cn thn bit c tnh trng chng t nhm rng buc trch nhim ca ngi
yu cu m th tn dng, cng nh quyt nh t chi thanh ton khi chng t c
bt hp l.

21

1.5.3 Bo lnh nhn hng:

Phi nhn c n yu cu t ngi yu cu pht hnh th tn dng vi lu
chp nhn tt c bt hp l ca b chng t
1.5.4 Thng bo, xc nhn th tn dng:
Xc nh tnh xc thc ca th tn dng, kim tra ton b ni dung ca th tn dng
xc nh vai tr ca ngn hng trong giao dch ch l ngn hng thng bo hay c
vai tr khc nh: ngn hng thanh ton, ngn hng xc nhn, ngn hng chit
khu Xem xt quy tc iu chnh (UCP600), tnh ph hp ca th tn dng
1.5.5 Chit khu th tn dng:
Xc nh li sut v t l chit khu khi chit khu c truy i i vi b chng t
hp l, ri ro c th xy ra khi chit khu b chng t bt hp l. Cc tiu ch cn
c quan tm xem xt v nh gi gm: Uy tn ca ngn hng pht hnh th tn
dng, tnh kh thi ca nhng iu kin yu cu thc hin trong th tn dng, cc
iu kin bt kh khng
1.5.6 Ngn chn gian ln thng mi:
Cc hnh thc gian ln m ngn hng c th gp l:
- Ti tr cho nhng giao dch c s thng ng gia ngi mua v ngi bn, v
ngi nhn ti tr khng c nh hon tr s tin n.
- Chit khu chng t xut khu theo th tn dng tr chm nhng ngn hng pht
hnh khng thanh ton.
- Vi phm cc quy nh v qun l ngoi hi, ra tin khi s tin chuyn ra nc
ngoi ln hn gi tr thc ca hng ha.

22

Mt giao dch c hnh vi gian ln thng mi khng ch gy tn tht mt s tin ln

m cn nh hng n kh nng kinh doanh v tnh php l ca ngn hng. Cc ri
ro do hnh vi gian ln thng mi mang li gm c:
- Ri ro ti chnh: B mt mt s tin ln v kh lng khi phc d c nhiu thi
gian kinh doanh sau .
- Ri ro th trng: B tn tht li nhun, st gim lng khch hng v ngn hng
i l v mt lng tin v uy tn i vi h.
- Ri ro php l: B khi t theo lut nh, b pht tin, cc c nhn c lin quan n
giao dch bt hp php c th b b t

Ngn chn gian ln thng mi l vic lm cn thit i vi cc ngn hng. Cch

tt nht ngn chn gian ln thng mi l nhn din v x l thng qua cc du
hiu:
- Th tn dng khng quy nh m t hng ha hay dch v cung cp.
- Th tn dng cp n vic di chuyn ca hng ha nhng khng yu cu xut
trnh chng t vn ti.
- Gi c hng ha khng bnh thng.
- Ha n thng mi th hin l ph khng bnh thng.

23

Kt lun chng 1
Trong chng 1, lun vn tp trung nghin cu cc vn sau:
- Khi nim v ri ro theo cch hiu ca trng phi tiu cc v trung ha. T khi
nim v ri ro, lun vn nu ra phng thc phn loi ri ro theo nguyn nhn gy
ra ri ro thy c trong hot ng kinh doanh ri ro c th xy ra mi lc, mi
ni. Sau khi bit c nhng nguyn nhn gy ra ri ro, lun vn gii thiu khi
nim qun tr ri ro v quy trnh x l khi xy ra ri ro.
- Gii thiu khi nim v quy trnh thc hin phng thc tn dng chng t, cc
loi th tn dng y l c s phn tch nhng ri ro n cha trong phng
thc tn dng chng t cho tt c i tng c lin quan: doanh nghip xut nhp
khu v ngn hng, nht l ngn hng. Khi nhn bit c cc ri ro pht sinh
cho ngn hng, lun vn s cn c vo nhng ri ro ny lm nn tng phn tch
nhng ri ro xy ra trong phng thc tn dng chng t ca VPBank chng 2.
- Phn tch cc vn bn php l quc t v trong nc lm c s cho vic phng
chng ri ro trong thanh ton quc t. T , thy c ngha v tm quan trong
ca vic hiu v nm vng cc vn bn php l ny nht l UCP600 trnh pht
sinh tranh chp.
- Nu ra mt s phng thc qun l ri ro trong hot ng tn dng chng t ca
Citi Group rt ra nhng bi hc kinh nghim qu bu gp phn hon thin v
phng nga ri ro trong hot ng tn dng chng t cho VPBank v h thng ngn
hng thng mi Vit Nam khi m lnh vc ny ngy cng a dng v phc tp
trong iu kin hi nhp hin nay.

24

Chng 2: Thc trng hot ng qun tr ri ro i vi phng

thc tn dng chng t ti VPBank
2.1 Gii thiu VPBank
- Tn gi: Ngn hng thng mi c phn cc doanh nghip ngoi quc doanh Vit
Nam.
- Tn giao dch quc t: Vietnam Joint Stock Commercial Bank for Private
Enterprises
- Tn vit tt: VPBank
- Hi s chnh: 8 L Thi T, P. Hng Trng, Q. Hon Kim, H Ni
- Website: www.vpb.com.vn
Ngn hng Thng mi C phn cc Doanh nghip Ngoi quc doanh Vit Nam
(VPBANK) c thnh lp theo Giy php hot ng s 0042/NH-GP ca Thng
c Ngn hng Nh nc Vit Nam cp ngy 12 thng 8 nm 1993 vi thi gian
hot ng 99 nm. Ngn hng bt u hot ng t ngy 04 thng 9 nm 1993 theo
Giy php thnh lp s 1535/Q-UB ngy 04 thng 09 nm 1993.

Cc chc nng hot ng ch yu ca VPBank bao gm: Huy ng vn ngn hn,

trung hn v di hn t cc t chc kinh t v dn c; Cho vay vn ngn hn, trung
hn v di hn i vi cc t chc kinh t v dn c t kh nng ngun vn ca
ngn hng; Kinh doanh ngoi hi; chit khu thng phiu, tri phiu v cc chng
t c gi khc; Cung cp cc dch v giao dch gia cc khch hng v cc dch v
ngn hng khc theo quy nh ca Ngn Hng Nh Nc Vit Nam.

Vn iu l ban u khi mi thnh lp l 20 t ng. Sau , do nhu cu pht trin,

theo thi gian VPBank nhiu ln tng vn iu l. Hin nay vn iu l ca
VPBank tng ln 2.100 t ng.

25

Trong sut qu trnh hnh thnh v pht trin, VPBank lun ch n vic m rng
quy m, tng cng mng li hot ng ti cc thnh ph ln. Trong 2 nm u
hot ng, mng li ca VPBank ch c 3 chi nhnh v 6 phng giao dch. n
nay VPBank c 135 im giao dch hin din ti nhiu tnh, thnh ph ln trn
c nc bao gm: H Ni, TP.H Ch Minh, Hi Phng, Tha Thin Hu, Nng,
Cn Th, Qung Ninh, Vnh Phc, Bc Giang, Thanh Ha, Ngh An, ng Nai,
Long An, Kin Giang Bn cnh vic m rng mng li giao dch trn y,
VPBank cng m thm hai Cng ty trc thuc l Cng ty Qun l n v khai
thc ti sn; Cng ty Chng Khon. Trong thi gian ti, VPBank s tin hnh khai
trng thm sn giao dch bt ng sn.

S lng nhn vin ca VPBank trn ton h thng tnh n nay c trn 2.600
ngi, trong phn ln l cc cn b, nhn vin c trnh i hc v trn i hc
(chim 87%). Nhn thc c cht lng i ng nhn vin chnh l sc mnh ca
ngn hng, gip VPBank sn sng ng u c vi cnh tranh, nht l trong
giai on y th thch sp ti khi Vit Nam bc vo hi nhp kinh t quc t.

26

2.1.3 S t chc:

Bng 1: S t chc VPBank

Ngun: Bo co thng nin 2007

27

2.2 Tnh hnh hot ng thanh ton quc t:

2.2.1 T chc hot ng thanh ton quc t:
Nm 1994, VPBank c s cho php ca Thng c Ngn Hng Nh Nc thc
hin nghip v ngoi hi. y l c s VPBank thc hin dch v thanh ton
quc t phc v yu cu ca cc doanh nghip xut nhp khu p ng yu cu pht
trin thng mi quc t ca t nc. Hin nay m hnh hot ng thanh ton quc
t ca VPBank c t chc nh sau:
- Hi s qun l h thng SWIFT phc v cho hot ng gi v nhn in ra nc
ngoi, ti khon Nostro m bo hot ng thanh ton quc t ca ton h thng.
- Cc chi nhnh cp 1: Trc tip thc hin ton b cc giao dch thanh ton quc t
nh: tip nhn h s khch hng, x l v chu trch nhim v tnh chnh xc v ri
ro ca cc giao dch, gi in son tho v hi s thng qua phn mm ng dng.
- Cc chi nhnh cp 2: Thc hin cc giao dch thanh ton quc t gin tip. Cc chi
nhnh ny tip nhn h s ca khch hng nhng giao dch s c chuyn v chi
nhnh cp 1 thc hin.
2.2.2 Kt qu hot ng thanh ton quc t:
Trong iu kin cc nghip v ngn hng truyn thng: Huy ng vn, tn dng
ngy cng chu sc p cnh tranh gay gt. Cng vi s pht trin mnh m ca cng
ngh ngn hng, VPBank ngy cng ch trng n dch v trong c dch v
thanh ton quc t, coi y l mt trong nhng chin lc p ng nhu cu ngy
cng nhiu ca khch hng, ng thi a dng ha hot ng theo m hnh ngn
hng hin i. Do , doanh s thanh ton quc t tng mnh qua cc nm th hin
s pht trin v quy m v cht lng

28

Bng 1: Cc ch tiu thanh ton quc t 2005-2007

n v tnh: ngn USD
Ch tiu

Nm 2005

Tr gi L/C nhp m

Nm 2006

Nm 2007

38,225

61,049

97,068

6,243

5,655

5,372

44,685

80,078

160,156

Tr gi nh thu

3,618

5,159

7,739

Dch v ph (triu ng)

4,015

6,122

11,326

Tr gi L/C xut thng bo

Tr gi chuyn tin

T trng %

Nm 2005

Tr gi L/C nhp m
Tr gi L/C xut thng bo
Tr gi chuyn tin
Tr gi nh thu

Nm 2006

Nm 2007

41

40

36

48

53

59

Ngun: Bo co thng nin 2005-2006-2007

Cc ch tiu thanh ton quc t

180,000
160,000
140,000
120,000

Tr gi L/C nhp m

100,000

Tr gi L/C xut thng bo

80,000

Tr gi chuyn tin

60,000

Tr gi nh thu

40,000
20,000
Nm 2005

Nm 2006

Nm 2007

29

T nm 2005 n 2007 mng li giao dch thanh ton quc t khng ngng m
rng, t 5 chi nhnh cp 1 trc tip thc hin giao dch thanh ton quc t n cui
nm 2007 c 29 chi nhnh cp 1. Tc tng trng nm sau cao hn nm trc
bnh qun 50%. T l in chun trong giao dch thanh ton quc t lun t mc
99%. Tuy nhin, so vi cc dch v khc: Huy ng vn (60%), tn dng (60%70%) th t l tng trng ny vn cn khim tn.

Ngoi ra, bn cnh cch sn phm dch v thanh ton quc t truyn thng: chuyn
tin, nh thu, th tn dng n nay VPBank trin khai thm dch v bao thanh
ton, chit khu b chng t hng xut khu Bn cnh , hot ng thanh ton
quc t i hi phi lin tc cp nht cc vn bn lut v cng ngh mi lin tc c
th p ng c nhu cu giao dch ngy cng a dng. Trong , v mt cng ngh
ngoi h thng SWIFT c u t sn trc , n nm 2007 VPBank trin
khai h thng T24 (Core Banking) ca hng Temenos kt ni ton h thng.

2.3 Cc nhn t nh hng n hot ng tn dng chng t

2.3.1 nh hng tch cc:
2.3.1.1 Cc nhn t khch quan:
- Vit Nam l thnh vin ca t chc thng mi th gii (WTO) m ra c hi
cho cc nh doanh nghip tip cn v m rng hot ng thng mi trn th trng
th gii. iu ny lm tng kim ngch xut nhp khu ca cc doanh nghip, cng
nh doanh s thanh ton xut nhp khu qua ngn hng, trong c VPBank.
- ng USD mt gi to iu kin cho cc doanh nghip c th vay ngoi t
nhp khu hng ha vi gi r hn phc v cng cuc cng nghip ha hin i ha
ca t nc.
- Cc doanh nghip ln c quan h vi VPBank lu nm vn tip tc s dng cc
sn phm thanh ton ca VPBank do thi quen v phng thc phc v khch hng
ca VPBank.

30

- UCP600 v ISBP681 ra i sa i, b sung UCP500 v ISBP 645 to iu kin

cho phng thc giao dch tn dng chng t thun li hn (quy nh thi gian
thanh ton, lp chng t )

2.3.1.2 Cc nhn t ch quan:

- VPBank l ngn hng thng mi c phn c uy tn v kinh nghim trong lnh vc
thanh ton quc t nn c a s cc doanh nghip tin cy v thc hin giao dch.
Hn na, trong nhiu nm lin tip, VPBank lun c cc ngn hng ln nh
CitiBank, The Bank of New York... cng nhn v cht lng hot ng trong cc
giao dch thanh ton quc t. T l in t chun trong giao dch vi cc ngn hng
ny lun t trn 99%. Ngoi ra, mt s khch hng nc ngoi ch ng thc
hin giao dch vi khch hng trong nc thng qua th tn dng m ti VPBank.
- Mng li ngn hng i l nhiu nc trn th gii. Do , mang li s an tm,
tin tng ca khch hng khi giao dch vi VPBank. Bn cnh , trang thit b k
thut v c s vt cht hin i nh h thng SWIFT v h thng T24 (Core
Banking) gip cho vic qun l ti khon, chuyn v nhn in t ng lm
cho vic thc hin nghip v mt cch nhanh chng, p ng c nhu cu giao
dch ngy cng a dng phong ph ca khch hng.
- Mt s chi nhnh ln: H Ch Minh, Si Gn v Hi s b phn thanh ton
quc t c i ng nhn vin ng o, trnh chuyn mn gii, nhiu nm kinh
nghim x l cc giao dch tn dng chng t phc tp v chnh sch phc v khch
hng lu nm: Ph dch v gim, t l k qu thp so vi mc chun.
- p ng kp thi v y nhu cu vay vn cng nh mua ngoi t thanh ton
tin hng nhp khu v chit khu b chng t ca doanh nghip.

31

2.3.2 nh hng tiu cc

2.3.1.1 Cc nhn t khch quan:
- H thng ngn hng ngy cng ng c vi s ra i ca nhiu ngn hng mi
nh: Lin Vit, Du Kh, Bo Vit cng vi s b ca cc ngn hng nc
ngoi sau khi Vit Nam gia nhp WTO cng nh cc ngn hng c nh: ACB,
Sacombank nn vic m rng mng li giao dch l mt thch thc i vi
VPBank v h thng ngn hng. Do , vn cnh tranh chim lnh th phn,
khch hng l iu khng th trnh khi.
- Chnh sch tht cht tin t kim sot lm pht ca Ngn hng nh nc: tng
d tr, mua tri phiu bt buc nh hng khng nh n hot ng cho vay ca h
thng ngn hng trong c VPBank. Bi v thiu ngun tin cho vay nn cc
ngn hng phi tng li sut huy ng tin gi dn n tng li sut cho vay hoc
hn ch cho vay nht l i vi chit khu b chng t xut khu. Do , doanh
nghip xut khu gp kh khn khi chit khu b chng t xut khu c vn hot
ng sn xut kinh doanh.
- Gi du v lm pht tng cao lm chi ph sn xut hng xut khu v chi ph nhp
khu tng nh hng khng nh n hot ng kinh doanh ca cc doanh nghip
xut nhp khu.

2.3.2.2 Cc nhn t ch quan:

D c nhiu n lc trong vic thu ht khch hng mi nhng vn gp nhiu hn ch
so vi cc ngn hng khc c th nh:
- S phi hp gia b phn tn dng v thanh ton quc t v kinh doanh ngoi t
cha pht huy c hiu qu. Bi v khch hng giao dch thanh ton quc t (th
tn dng) c nhng c th khc bit so vi khch hng cho vay thng thng. Tuy
nhin, vic tip th khch hng thanh ton quc t mi li do b phn tn dng thc
hin nhng b phn tn dng li khng am hiu su nghip v thanh ton quc t
nn gp kh khn khi t vn cho khch hng. K , khi khch hng c nhu cu
thanh ton hng nhp khu th b phn thanh ton quc t khng th tr li ngay

32

c do khng bit s lng ngoi t ang c nn phi mt thi gian lin lc vi b

phn kinh doanh ngoi t sau mi thng bo cho khch hng. iu ny lm
chm tr vic x l cc giao dch v lm khch hng mt thi gian ch i.
- Gii php thu ht khch hng mi ch dng li vic gim ph giao dch. Tuy nhin,
vic gim ph giao dch li dn n cuc chy ua v ph giao dch gia cc ngn
hng khc Mt khc, ph giao dch li cha c s linh hot thiu hp l chng hn
nh: ph m th tn dng tr ngay v tr chm l bng nhau nhng mc ri ro
ca th tn dng tr chm cao hn tr ngay rt nhiu. K , vi mc ph m v
thanh ton ti a 300 USD th VPBank ch thu c mc ph ti a l 300 USD i
vi th tn dng tr gi > 200.000 USD v thc t ngha v thanh ton ca VPBank
cao hn.
- Khng c thng tin v ph dch v ca bn ngn hng nc ngoi t vn v gii
thch cn k cho khch hng nhm tit kim chi ph khi giao dch m ch quan tm
n vic thu tin hng cho khch hng. Do , khi khch hng khiu ni ph ngn
hng b khu tr qu cao th nhn vin ch c th xut trnh in ca ngn hng
nc ngoi gi cho mnh v gii thch vi khch hng l other bank charge.
- V i ng cn b thanh ton quc t: c s chnh lch v trnh v kinh nghim
lm vic. Ngoi Hi s v 2 chi nhnh ln pha nam: H Ch Minh v Si Gn c
i ng nhn vin c nhiu nm kinh nghim lm vic. Bi v y l hai trung tm
o to i ng nhn vin cho cc chi nhnh khc v c u tin u t cng ngh
phc v cng tc thanh ton quc t. Cc chi nhnh khc c ngi ln hi s hoc
chi nhnh H Ch Minh v Si Gn o to trong 2 thng ri v lm vic. Do ,
k nng nghip v nhn nh nhng sai bit trong vic son tho th tn dng v
kim tra chng t l iu khng th trnh khi.
- H thng cng ngh thng tin gia cc chi nhnh cn c s chnh lch: tit
kim chi ph ch c hi s c trang b h thng SWIFT truyn in trc tip ra
nc ngoi. Cc chi nhnh cn li ch yu son th tn dng trn phn mm ng
dng ri gi ra hi s. Tuy nhin, chng trnh ng dng ny vn cha tng thch
vi h thng SWIFT nn i khi hi s nhn in son tho t chi nhnh vn phi

33

cp nht d liu th cng. Vic ny lm Hi s tn thm thi gian v chi ph x l

in ca chi nhnh v i khi kh trnh khi nhng sai st.

2.4 Cc ri ro thng gp i vi phng thc tn dng chng t ti

VPBank
Tn dng chng t l phng thc thanh ton chim t trng cao so vi cc phng
thc thanh ton khc VPBank. y l phng thc thanh ton thu c nhiu ph
dch v nht so vi cc phng thc thanh ton khc nhng cng hm cha nhng
ri ro cho VPBank khi tham gia phng thc ny. Do , khi xy ra ri ro d l li
ca khch hng hay cc ngn hng tham gia tn dng chng t th cng gy ra
nhng thit hi ng k v mt ti chnh v uy tn ca VPBank. Tuy nhin, cho n
nay, VPBank vn cha c mt ti liu chnh thc nh gi v ri ro trong
phng thc tn dng chng t. Do nh gi ri ro trong lnh vc ny, tc gi
tin hnh iu tra ti cc chi nhnh t 100 ngi, trong c chi nhnh H Ch
Minh v Si Gn. y l 2 chi nhnh c quy m hot ng thanh ton quc t ln
nht trn ton h thng VPBank. Danh sch cc i tng kho st v kt qu chi
tit kho st c nh km phn ph lc. K , cng vi vic phn tch, nh
gi cc tnh hung thc t, tc gi xin trnh by mt cch khi qut cc vn ri ro
nh sau:

2.4.1 i vi th tn dng nhp khu:

gc ngn hng pht hnh, ri ro pht sinh ca VPBank rt a dng v phn tn
nhiu chi nhnh khc nhau. Do , tp hp cc ri ro ny nhm mc ch
nghin cu mt cch c h thng cn c s kho st thu thp kin ca nhng nhn
vin trc tip thc hin nghip v hng ngy. Thng qua vic kho st, tc gi s c
th nhn bit c nhng ri ro thng gp v nh gi nhng nh hng ca cc
ri ro ny i vi VPBank. Kt qu kho st cho thy cc ri ro pht sinh do trnh
nghip v nhn vin ca VPBank v khch hng. Chi tit cc loi ri ro v
kin tr li c th hin trong bng 3 di y:

34

Bng 3: Ri ro i vi th tn dng nhp khu (c 100/100 ngi tr li cu hi)

STT

Loi ri ro

Ngi yu cu pht hnh th tn dng mt kh nng thanh

T l

phiu

(%)

20

20

ton
2

Gi c hng ha bin ng bt li

Thng bo chng t bt hp l khng ng quy nh thi

15

15

gian ca UCP600
4

Khch hng khiu kin v tnh trng bt hp l ca chng

t do s thiu hiu bit ca nhn vin

Mt bn vn n ng bin bn gc nm ngoi s kim

sot ca ngn hng

Tranh chp lin quan n pht hnh bo lnh nhn hng

Bt ng quan im chng t bt hp l gia ngn hng

10

10

20

20

pht hnh v ngn hng xut trnh khi thng bo bt

hp l cho khch hng
8

Thng bo t chi thanh ton nhng vn giao chng t

cho ngi yu cu pht hnh th tn dng khi h mun
nhn hng m khng ch kin ca ngn hng xut trnh

Thanh ton khng ng ch th ca ngn hng xut trnh

nn tin b tr li

10

Ngi th hng lp chng t gi la ngn hng

11

Khch hng khiu kin v khng pht hnh th tn dng

ng ni dung hp ng
12

Khch hng khng nhn c ng hng ha tha thun

trong hp ng

13

Khch hng khng nhn c hng v gp thin tai

Ngun: Kt qu iu tra ca tc gi

35

Nhng ri ro chim t l ln (>10%) bng 2 thng c quan tm kim sot rt

cht ch nn t khi xy ra. Tri li, nhng ri ro khc mc d chim t l nh nhng
khi ri ro ny xy ra nh hng n uy tn ca VPBank v hot ng sn xut kinh
doanh ca khch hng rt nhiu. Nhng ri ro ny c minh ha bng cc tnh
hung thc t di y:

2.4.1.1 Ri ro do thin tai:

V d 1: Cng ty Trng Sao yu cu VPBank pht hnh th tn dng tr ngay tr
gi USD250,000 mt hng g trn, iu kin giao hng CFR HoChiMinh city port,
Incoterms 2000. Theo ngh ca VPBank trc khi pht hnh th tn dng, cng
ty Trng Sao mua bo him cho l hng theo iu kin ICC clause C 1982. Khi
nhn c thng bo th tn dng t ngn hng Standard Chartered Bank,
Singapore, ngi bn tin hnh giao hng. Tuy nhin, do cn bo Durian lm tu
ch hng chm trn ng i t Indonesia v Vit Nam. Khi nhn c tin ny,
cng ty Trng Sao lin h vi Pjico xc tin vic bi thng thit hi ca l
hng. Tuy nhin, Pjico thng bo cng ty Trng Sao khi ngi bn giao hng
khng ng gi hng trong kin do tn tht ny thuc iu khon loi tr nn
khng c bi thng. Cng ty Trng Sao thng bo vi VPBank v vic ny
v ngh VPBank tm cch t chi thanh ton b chng t. V vy, sau khi nhn
c b chng t, VPBank kim tra v xc nh b chng t hon ton ph hp vi
quy nh th tn dng. Theo iu 5, 15 UCP600, VPBank c trch nhim thanh ton
USD250,000 cho Standard Chartered Bank Singapore, ngay c khi cng ty Trng
Sao khng nhn c hng. Trc tnh hnh , VPBank ngh Cng ty Trng
Sao np tin thanh ton th tn dng ny. Bi v trong n yu cu pht hnh th
tn dng, phn cam kt ca ngi yu cu m th tn dng c iu khon Cng ty
chng ti cam kt thanh ton th tn dng khi b chng t xut trnh hp l d hng
ha b h hng hoc mt mt.

36

Nguyn nhn: Trong kinh doanh c nhng ri ro m c ngi mua v ngi bn

u khng th d on c.

Kt qu: Mc d cng ty Trng Sao khng nhn c hng nhng vn phi thc
hin ngha v thanh ton theo ng cam kt. VPBank thanh ton cho Standard
Chartered Bank Singapore USD250,000.

Li bnh:
tit kim chi ph, khi mua bo him theo yu cu ca VPBank, cng ty Trng
Sao ch mua bo him ri ro theo iu kin ICC clause C 1982 (mc thp nht).
Mt khc, lnh vc bo him l lnh vc hon ton khc bit vi hot ng dch v
ngn hng. Do , VPBank khng th no nm c ht cc iu khon loi tr
trong b iu khon ICC clause C 1982. Khi ri ro ny xy ra, VPBank l ngi
phi c trch nhim thanh ton cho Standard Chartered Bank, Singapore ngay khi
hng ha khng v c Vit Nam. Bi v theo UCP600, ngn hng giao dch da
trn chng t ch khng phi hng ha.

2.4.1.2 Khch hng khiu kin tnh trng b chng t:

V d 2: Cng ty Mi trng xanh yu cu VPBank pht hnh th tn dng tr ngay
tr gi EUR40,000 mt hng my mc thit b, iu kin giao hng CIF HoChiMinh
city port, Incoterms 2000. Khi nhn b chng t, VPBank kim tra v xc nh
chng t hp l nn thng bo cng ty Mi trng xanh np tin nhn chng t.
Tuy nhin, khi cng ty Mi trng xanh lm th tc nhn hng th Hi Quan t chi
cho cng ty Mi trng xanh nhn hng v pht 10 triu ng v l do giy chng
nhn xut x vit tay ch khng in sn hay nh my. Cng ty Mi trng xanh
ngh VPBank gii thch VPBank thng bo chng t hp l nhng cng ty
khng c nhn hng?. VPBank cng gii thch trong UCP600 v ISBP681
khng c iu khon quy nh giy chng nhn xut x khng c vit tay nn
khng chu trch nhim v vic cng ty khng nhn c hng. Tuy nhin, cng

37

ty Mi trng xanh c th nhn hng, VPBank gi in cho ngn hng ngi

bn ngh gi li b giy chng nhn xut x khc v VPBank s gi tr li
b giy chng nhn xut x c v khng th lm th tc Hi Quan. Mi ngy sau
VPBank mi nhn c b giy chng nhn xut x khc cng ty Mi trng
xanh i nhn hng.

Nguyn nhn: UCP vn ch l tp qun quc t v khng th vt ln trn lut

quc gia. Bi v theo cng vn 1690 hng dn ca Tng cc Hi Quan khng chp
nhn giy chng nhn xut x vit tay. VPBank khng c thng tin Tng cc Hi
Quan c cng vn quy nh giy chng nhn xut x khng c vit tay.

Kt qu: Cng ty Mi trng xanh nhn hng chm 15 ngy so vi k hoch sn

xut. VPBank tn chi ph gi tr li giy chng nhn xut x cho ngn hng xut
trnh v c thm bi hc kinh nghim b chng t c lp ph hp vi th tn
dng nhng cha chn ph hp vi lut trong nc.

Li bnh:
Khi pht hnh th tn dng, VPBank ch cn c vo hp ng ca khch hng
phn chng t xut trnh quy nh Giy chng nhn xut x 3 bn. K , khi
nhn c b chng t xut trnh, VPBank xc nhn tnh trng chng t hp l
cn c theo quy nh ca UCP600 v ISBP681. Hn na, i vi vic Hi Quan
khng chp nhn giy chng nhn xut x vit tay, VPBank hon ton th b
ng v VPBank khng th no bit c Tng cc Hi Quan ban hnh vn bn nh
vy. V vy, khi ri ro xy ra, khch hng nh gi khng tt v trnh nghip v
ca VPBank. Do , nu ngay t khi pht hnh th tn dng VPBank th hin iu
khon giy chng nhn xut x xut trnh 3 bn c nh my v do c quan xxx
pht hnh th ri ro ny khng xy ra. Tuy nhin, sau khi ri ro ny xy ra,
VPBank c thm c bi hc kinh nghim lm thanh ton quc t khng ch nm

38

bt cc tp qun quc t v trong nc lin quan n thanh ton m cn phi bit v

nm r cc quy nh ca Hi Quan.

2.4.1.3 Bt ng quan im chng t bt hp l gia cc ngn hng:

V d 3: Chi nhnh cng ty Hng Hng ti qun 7 yu cu VPBank pht hnh th
tn dng tr gi USD850,000 nhp g sao, iu kin giao hng CFR HoChiMinh
city port, Incoterms 2000. Chi Nhnh cng ty Hng Hng mua bo him cho l
hng. Sau khi nhn c thng bo th tn dng t ngn hng BNP Paribas,
Singapore, ngi bn tin hng giao hng v lp chng t i tin. Khi nhn b
chng t, VPBank kim tra v pht hin cc sai bit sau:
- Hi phiu lp trc ngy giao hng da trn nguyn tc l phi giao hng xong ri
mi c lp hi phiu i tin.
- Ha n thng mi, phiu ng gi, vn n ng bin, giy chng nhn xut
x lp tn ngi mua l Cng ty TNHH Hng Hng (thiu ch chi nhnh) cn c
iu 14a UCP600 kim tra trn b mt chng t. Mt khc, Cng ty TNHH Hng
Hng cng c giao dch thanh ton quc t vi VPBank nhng a ch cng ty ny
Ngh An.

VPBank thng bo tnh trng chng t cho khch hng v ch kin phn hi.
K , chi nhnh cng ty TNHH Hng Hng thng bo VPBank thi gian 5 ngy
lm vic qu ngn thanh ton mt s tin ln nh vy. Do , ngh VPBank
thng bo t chi chng t, 10 ngy sau chi nhnh cng ty TNHH Hng Hng mi
c th thanh ton. V vy, VPBank gi in thng bo nhng sai bit trn cho
ngn hng BNP Paribas, Singpore. Tuy nhin, ngn hng BNP Paribas, Singapore
t chi nhng sai bit ny da trn cn c sau:
- iu 14i UCP600 quy nh Mt chng t c th ghi ngy pht hnh trc ngy
pht hnh tn dng nhng khng c ghi sau ngy xut trnh chng t.

39

- Theo lut ca Singapore th cng ty m c trch nhim tr tin cho chi nhnh nn
chng t c hay khng th hin chi nhnh vn hp l v chng t th hin
ng a ch ngi yu cu pht hnh th tn dng.
Ngoi ra, BNP Paribas cn gi in qua gp trc tip trng phng thanh ton quc
t ca VPBank tranh lun cc sai bit trn. Cui cng, VPBank ch ng vic
ph nhn bt hp l ca hi phiu.

Nguyn nhn:
- Chi nhnh cng ty TNHH Hng Hng cha lm th tc vay vn kp do ti sn th
chp cha lm xong th tc cng chng v thm nh theo yu cu ca VPBank.
- VPBank cho rng mnh hnh ng ng theo iu 14a UCP600 xc nh
chng t c sai bit. i vi ngn hng BNP Paribas, Singapore th li cho rng
mnh lm ng theo lut Singapore nn c hai bn u bo lu kin ca mnh.

Kt qu: 10 ngy sau chi nhnh cng ty TNHH Hng Hng np tin thanh ton
th tn dng trn.

Li bnh:
Cng ty TNHH Hng Hng v chi nhnh cng ty TNHH Hng Hng u do mt
ng ch iu hnh. Ngi bn Singapore bit r iu ny nn ngh rng chng t
tn cng ty c th hin chi nhnh hay khng cng s c thanh ton. i vi
VPBank mc d bit 2 cng ty ny do mt ngi ch iu hnh nhng bo v uy
tn ca mnh v quyn li khch hng nn bt sai bit ko di thi hn thanh
ton thnh 10 ngy. Tuy nhin, nu VPBank bt sai bit chng t m ngn hng
xut trnh c l do phn bin th VPBank s gp ri ro phi thc hin ngha v
thanh ton ng thi hn quy nh ca UCP600 trong khi ngi mua cha c tin
thanh ton.

40

2.4.1.4 Khng nhn c ng hng ha tha thun trong hp ng:

V d 4: Cng ty Hip Thnh Pht yu cu VPBank pht hnh th tn dng tr ngay
tr gi USD25,000 cho ngi bn Hn Quc, mt hng ha cht Soda Ash, iu
kin giao hng CIF HoChiMinh city port, Incoterms 2000. Bi v m t hng ha
trong hp ng nhiu hn s k t th hin trong vng m t hng ha ca SWIFT
nn phn m t hng ha c ghi trong th tn dng l: M t hng ha theo chi
tit trong hp ng xxx ngy xxx. Khi nhn c chng t ca ngn hng xut
trnh, VPBank kim tra, xc nh chng t ph hp vi th tn dng. K ,
VPBank thng bo tnh trng chng t cho khch hng v ngh np tin nhn
chng t. Sau khi khch hng np tin v nhn chng t, VPBank tin hnh thanh
ton cho ngn hng ca ngi bn. Tuy nhin, hai ngy sau khi thanh ton, khch
hng thng bo vi VPBank hng ha nhn c li khc vi hng ha tha
thun trong hp ng ngh VPBank ngng li vic thanh ton. VPBank tin hnh
kim tra li phn ha n thng mi v hp ng mua bn th pht hin trn ha
n thng mi ngoi dng M t hng ha theo chi tit trong hp ng xxx
ngy xxx ph hp vi yu cu ca th tn dng, cc loi hng ha c giao khc
vi hp ng. V vy, VPBank gii thch vi khch hng vic thanh ton cn c
theo iu 4, 5 v 14 UCP600 l ph hp vi tp qun quc t. Ngn hng ch giao
dch bng chng t ch khng phi hng ha. Th tn dng c lp vi hp ng
ngay c khi th tn dng c dn chiu n hp ng nh vy. VPBank thanh
ton cn c da trn b mt chng t ph hp vi cc iu khon ca th tn dng
nn khng c cn c yu cu ngn hng xut trnh tr li tin. Tuy nhin,
VPBank t vn cho khch hng trong trng hp ny nn khiu ni vi ngi bn
v vic giao hng khng ng hp ng. Nu hai bn khng t c tha thun th
khch hng nn khi kin ra ta yu cu ngi bn thc hin ng ngha v giao
hng trong hp ng.

Nguyn nhn: Ti thi im giao hng, gi c l hng giao cho cng ty Hip Thnh
Pht tng. Do , nu ngi bn giao hng theo ng hp ng s b thua l.

41

Kt qu: Sau khi hai bn ngi mua v ngi bn thng lng. Ngi bn ng
gim gi 5% tr gi l hng v s c cn tr li trong l hng k tip

Li bnh:
V nguyn tc ngi mua khng c can thip vo qu trnh thanh ton ca
VPBank cho ngn hng ca ngi bn. Bi v vic ny s nh hng n uy tn ca
VPBank v tri thng l quc t UCP600. Tuy nhin, nu VPBank ch cn c vo
quy tc UCP600 bo v quyn li ca mnh m khng quan tm n quyn li
ca khch hng th ri ro VPBank b mt khch hng l iu khng th trnh khi.

2.4.1.5 Pht hnh th tn dng khng ng hp ng:

V d 5: Khch hng Nguyn Khang yu cu VPBank pht hnh th tn dng
chuyn nhng tr ngay tr gi USD20,000 vi iu kin giao hng CIF
HoChiMinh city port, Incoterms 2000. Sau khi VPBank pht hnh th tn dng v
thng bo cho ngn hng ca ngi bn th nhn c thng bo t ngn hng
thng bo l ngi bn khng th thc hin giao hng. K , cng ty Nguyn
Khang khiu ni VPBank khch hng ca h vn cha nhn c thng bo th tn
dng nn cha th giao hng. Sau khi VPBank kim tra n ngh m th tn
dng v hp ng th pht hin sai tn ngi th hng. Bi v y l hp ng k
tay ba nn ngi th hng trong th tn dng khng phi l ngi bn k kt hp
ng v hp ng khng th hin ngn hng chuyn nhng.

Nguyn nhn: i vi hp ng mua bn trc tip th ngi bn cng l ngi th

hng th tn dng nhng i vi hp ng mua bn qua tay ba th ngi bn v
ngi th hng th tn dng khc nhau. y l s st ca nhn vin VPBank cha
hiu hp ng mua bn tay ba nn hng dn khch hng m th tn dng sai
tn ngi th hng.

42

Kt qu: Khch hng b sung thm ngn hng chuyn nhng trong hp ng.
VPBank phi sa i th tn dng m khng c thu ph ca khch hng v y l
li ca mnh.

Li bnh:
Mc d VPBank pht hin v sa i th tn dng, tuy nhin do y l th tn
dng khng hy ngang nn VPBank v ngi mua phi ch s ng ca ngn
hng ngi bn gy nh hng n hot ng sn xut kinh doanh ca cng ty. Nu
ngi bn khng chp nhn sa i th tn dng th VPBank phi chu ri ro nu
ngi mua t chi nhn chng t v thanh ton. K , trnh nghip v ca
VPBank s khng to c s tin tng ca khch hng nh hng n vic quan
h lu di trong tng lai

2.4.1.6 Pht hnh bo lnh nhn hng:

V d 6: Cng ty BCD yu cu VPBank pht hnh th tn dng tr ngay tr gi
USD30,000 mt hng bt giy, dung sai +/- 20%, iu kin giao hng CIF
HoChiMinh city port, Incoterms 2000. Hai tun sau khi pht hnh th tn dng,
khch hng in thoi lin lc VPBank c b chng t cha v hng v ti
cng v khch hng cn nhn hng gp. Bi v VPBank vn cha nhn c b
chng t nn t vn khch hng lm ngh pht hnh bo lnh nhn hng.
VPBank s pht hnh bo lnh nhn hng cng ty c th nhn hng trc khi c
vn n ng bin. Sau , khch hng ng np USD30,000 VPBank pht
hnh bo lnh nhn hng. Tuy nhin, khi nhn c b chng t v kim tra th tr
gi b chng t l USD33,000. Do , VPBank yu cu khch hng np thm s
tin chnh lch USD3,000 thanh ton cho ngi bn. Tuy nhin, khch hng
khng ng np thm s tin chnh lch v lp lun rng np tin tr gi
th tn dng v ngh pht hnh bo lnh khng c iu khon no yu cu phi
np thm khon tin chnh lch khi tr gi chng t ln hn tr gi bo lnh.

43

Nguyn nhn: y l s st ca VPBank khch hng t son tho ngh

pht hnh bo lnh nhn hng v khng d on c trc bt li khi mnh pht
hnh th bo lnh. Khch hng ch quan tm n vic lm sao nhn c hng,
phn hu qu cn li ngn hng gnh.

Kt qu: VPBank phi b thm USD3,000 thanh ton cho ngi bn. y l bi
hc kinh nghim xng mu ca VPBank. Sau , VPBank son tho giy ngh
pht hnh bo lnh nhn hng c thm iu khon trong trng hp tr gi b
chng t ln hn tr gi th bo lnh, cng ty chng ti c trch nhim thanh ton
thm phn chnh lnh ny v khi b chng t c bt hp l, cng ty chng ti
ng tt c cc bt hp l ca b chng t. K , khi pht hnh bo lnh nhn
hng, ngoi giy ngh pht hnh bo lnh nhn hng theo mu ca VPBank,
khch hng cn phi xut trnh thm ha n thng mi v vn n ng bin
bn sao VPBank cn c trn chng t ny m pht hnh bo lnh nhn hng
ng vi tr gi ca ha n thng mi bn sao.

Li bnh:
V mi quan h vi khch hng v tin tng v thin ch thanh ton ca khch hng,
VPBank khng xem xt k nhng iu khon trn ngh pht hnh bo lnh c
th gy ra nhng nh hng g bt li cho mnh. Do , khi xy ra ri ro VPBank l
ngi b thit hi.

2.4.2 i vi th tn dng xut khu:

Tuy s lng khch hng giao dch nghip v th tn dng xut khu ti VPBank
khng nhiu nh khch hng giao dch th tn dng nhp khu nhng trong qua
trnh giao dch vn c mt s ri ro nht nh. Kt qu kho st cho thy c rt
nhiu ri ro pht sinh trong qu trnh giao dch th tn dng xut khu. Chi tit cc
loi ri ro v kin tr li c th hin trong bng 4 di y:

44

Bng 4: Ri ro i vi th tn dng xut khu (c 100/100 ngi tr li cu hi)

STT

Loi ri ro

T l

phiu

(%)

25

25

Khi thng bo th tn dng, sa i

1

Sai st ca bu in, dch v chuyn pht th lm tht lc

th tn dng, sa i gc

B khch hng khiu kin v thng bo, chuyn tip chm

35

35

Xc nh tnh xc thc ca th tn dng, sa i

40

40

Khi chit khu chng t c truy i / i tin ngn hng pht hnh
4

Khng pht hin ht sai st ca chng t nn ngn hng

15

15

pht hnh t chi thanh ton

5

Chit khu chng t bt hp l

Chng t ph hp vi th tn dng nhng ngn hng pht

25

25

15

15

10

10

hnh tr hon thanh ton hoc khng thanh ton

7

Bt ng quan im chng t bt hp l vi ngn hng

pht hnh

Khng th thc hin nhng iu khon quy nh trong th

tn dng

Gi chng t khng ng quy nh ca th tn dng

10

10

10

Chng t b bt hp l do thi hn xut trnh chng t v

hiu lc th tn dng qu ngn

11

Khng i li c tin chit khu cho nh xut khu

khi ngn hng pht hnh t chi thanh ton v nh xut
khu khng c kh nng hon tr

12

Chng t bt hp l ngn hng pht hnh, ngi mua p

gi khi gi c hng ha bin ng

13

Cung cp ch th thanh ton cho ngn hng pht hnh

khng chnh xc

Ngun: Kt qu iu tra ca tc gi

45

2.4.2.1 Khng th thc hin nhng iu khon trong th tn dng:

V d 1: VPBank nhn c b chng t xut trnh theo phng thc tn dng
chng t ca khch hng Thu Hoch tr gi USD25,000. Khi VPBank kim tra
chng t pht hin b chng t bt hp l do th tn dng c iu khon khng th
thc hin c Vn n ng bin lp theo lnh ca ngn hng pht hnh v
ghi cc ph tr trc (freight prepaid). Trong khi iu kin giao hng l
FOB HoChiMinh city port, Incoterms 2000 nn hng tu pht hnh vn n th
hin freight collect. Do , VPBank ngh Thu Hoch thng bo ngi nhp
khu sa i th tn dng trc khi giao hng ngn hng pht hnh khng th t
chi thanh ton. Tuy nhin, 2 ngy sau Thu Hoch thng bo ngi nhp khu t
chi sa i th tn dng, yu cu gi chng t gp nu khng s t chi nhn hng
v Thu Hoch phi bi thng vic vi phm hp ng do giao hng tr. V vy, Thu
Hoch yu cu VPBank gi chng t i tin nhng phi lp vn bn gi
VPBank vi iu khon b chng t c bt hp l, ngh VPBank gi chng t.
Cng ty chng ti s chu hon ton trch nhim nu b chng xut trnh b ngn
hng pht hnh t chi thanh ton.

Nguyn nhn: Khi k kt hp ng, ngi mua son sn hp ng vi iu khon

chng t vn ti ghi cc ph tr trc freight prepaid cn iu kin giao hng l
FOB HoChiMinh city port, Incoterms 2000. Khi Thu Hoch k kt hp ng
khng kim tra iu khon ny bt li cho mnh v khng th lp c b chng t
hp l thanh ton theo phng thc th tn dng.

Kt qu: Mc d ngi nhp khu ng thanh ton nhng ngn hng pht hnh
khu tr ph bt hp l USD80

46

Li bnh:
VPBank hon ton th b ng khi khng th xut trnh c b chng t theo
ng yu cu ca th tn dng. i vi trng hp nh vy, quyn ch ng thanh
ton nm trong tay ca ngn hng pht hnh ch khng phi VPBank. Nu ngn
hng pht hnh c thin ch thanh ton th VPBank cng b khu tr ph bt hp l.
Ngc li khi ngn hng pht hnh t chi thanh ton, ri ro pht sinh cho l
VPBank khng thu c tin hng, khch hng nh gi khng tt v trnh
nghip v ca VPBank. Tuy nhin, ri ro nh vy c th loi tr nu trc khi th
tn dng c pht hnh, VPBank t vn cho khch hng nhng iu khon ny gy
bt li khi xut trnh b chng t.

2.4.2.2 Chit khu b chng t bt hp l:

V d 2: VPBank nhn c ngh chit khu 13 b chng t xut trnh theo
phng thc tn dng chng t tng tr gi USD350,000 ca cng ty ABC vi thi
hn chit khu 30 ngy. Khi kim tra chng t, VPBank pht hin 13 b chng t
ny b bt hp l giao hng tr, nn ngh cng ty ABC thng bo ngi
nhp khu yu sa i thi hn giao hng trn th tn dng ngn hng pht hnh
khng t chi thanh ton. Tuy nhin, cng ty ABC yu cu VPBank cho chit khu
trc sau s sa i th tn dng. Xt thy ngi mua lm n lu nm vi
cng ty ABC nn kh nng ngi mua khng thanh ton rt thp. Hn na, v mi
quan h, VPBank ng ngh ny nhng khch hng phi lp vn bn gi
VPBank vi iu khon b chng t c bt hp l, ngh VPBank gi chng t.
Cng ty chng ti s chu trch nhim hon tr li s tin chit khu v li sut
pht sinh nu b chng t b ngn hng pht hnh t chi thanh ton. n ngy
th 30, vn cha nhn c tin thanh ton 13 b chng t ny nn VPBank gi
in cho ngn hng pht hnh hi tnh trng b chng t. Tuy nhin, in ca
ngn hng pht hnh thng bo h cha nhn c 13 b chng t trn. Do ,
VPBank kim tra li b phn x l chng t xut khu th pht hin nhn vin
x l chng t cha gi chng t. Mt khc, v b chng t bt hp l nn tit

47

kim chi ph hai bn tha thun chuyn sang phng thc chuyn tin sau. Hn
na, khch hng cn ngh nhn vin VPBank tr li b chng t (ha n, phiu
ng gi, vn n ng bin, giy chng nhn xut x) gi i theo phng
thc tr tin sau. Trc tnh hnh , VPBank yu cu khch hng hon tr s tin
chit khu v li sut pht sinh 30 ngy trong vng 1 tun nu khng s khi
kin ra ta thu hi s tin ny.

Nguyn nhn: gi c khch hng nht l khch hng xut khu trong iu
kin cc ngn hng cnh tranh gay gt nh hin nay i khi VPBank vn phi chp
nhn nhng yu cu bt li ca khch hng m khi xy ra ri ro th VPBank l
ngi chu thit hi.

Kt qu: Nhn vin x l chng t b k lut thi vic. Ngi nhp khu thanh
ton s tin ny sau 45 ngy bng phng thc chuyn tin sau. Khch hng ABC
chuyn ton b giao dch thanh ton xut khu qua ngn hng khc. Bi v h
khng ng vi cch x l ca VPBank. VPBank mt khch hng giao dch xut
khu ln.

Li bnh:
Mc ch chnh ca khch hng l tit kim chi ph bi v b chng t c bt hp l
nn ph bt hp l ngn hng pht hnh khu tr khi thanh ton 13 b chng t
khng phi l con s nh. Tuy nhin, trn thc t VPBank b khch hng khng
trung thc qua mt v vic kim tra gim st ca VPBank khng hiu qu. Mc d
ngi mua thanh ton nhng nu t trng hp ngi mua khng thanh ton th
VPBank s gp ri ro thit hi ti chnh do chit khu cho khch hng.

Tm li nhng ri ro th tn dng c minh ha bng cc v d thc t k trn c

th kt lun bng bng tm tt sau:

48

STT
1

Ri ro

Kt lun

Ri ro do thin tai

- Khng am hiu v cc iu khon bo him

v cc iu khon loi tr
- Khng la chn tu c kh nng i bin tt

Khch hng khiu kin - Cng tc cp nht cc vn bn lut thuc lnh

tnh trng b chng t

vc xut nhp khu cn hn ch

- Khng pht hin c ht nhng sai bit ca
b chng t

Bt ng quan im - S khc bit v cch x l chng t ca cc

chng t bt hp l ngn hng
gia cc ngn hng

- Cha nm vng ht cc quy nh ca

UCP600, ISBP681

Khng nhn c ng - Khng c i din ca ngi mua kim tra

hng ha tha thun hng ha trc khi ngi bn giao hng.
trong hp ng

- Khng rng buc cht ch chng t xut trnh

Pht hnh th tn dng - Bt cn, khng c ht ni dung ca hp ng

khng ng hp ng

- Nghip v cn non

Pht hnh bo lnh - Khng d on c thi gian hng v n

nhn hng

cng v chng t v n ngn hng.

- Hng tu t chi bo lnh nhn hng

Khng th thc hin - Nghip v ngoi thng cn non nn khng

nhng

iu

khon pht hin c nhng im mu thun trong

trong th tn dng

hp ng
- Khng kim tra cc iu khon lc nhn c
thng bo th tn dng sa i kp thi

Chit khu b chng t - Cha ch trng cng tc nh gi, thm nh

bt hp l

khch hng.
- o c ca cn b ngn hng

49

2.5 nh gi cng tc phng chng ri ro tn dng chng t ti VPBank

2.5.1 Trc khi pht hnh th tn dng nhp khu:
Khi nhn c yu cu pht hnh th tn dng (tr ngay, tr chm), VPBank s yu
cu khch hng xut trnh cc chng t sau:
- Giy ngh bn ngoi t (dng mua ngoi t k qu)
- Giy ngh pht hnh th tn dng
- Hp ng mua bn
- Bo co ti chnh trong 3 nm gn nht
- Phng n kinh doanh l hng nhp khu
- Ti sn m bo (i vi th tn dng tr chm)
- ngh vay tr n nc ngoi nu th tn dng c thi hn hiu lc trn 1 nm
(th tn dng tr chm)
- Hp ng tn dng (nu khch hng vay vn thanh ton hng nhp khu hoc
cm c l hng nhp khu thanh ton)

Khi nhn c cc chng t trn, VPBank s tin hnh thm nh khch hng:
- Phn tch tnh hnh ti chnh ca khch hng: da trn bo co ti chnh xc
nh li l, c cu vn nht l t l n trn vn ch s hu, vng quay hng tn kho,
lu chuyn dng tin
- Phng n kinh doanh l hng nhp khu: giy php nhp khu (nu mt hng yu
cu c giy php), li nhun, gi c so vi gi th trng, nh hng i vi mi
trng, th trng tiu th, mc ch s dng
- Ti sn m bo (ti a 70% tr gi th tn dng): m bo vn gc v li cng
nhng chi ph pht sinh nu phi x l ti sn thu hi n.
- Thng tin n ca khch hng ti trung tm thng tin tn dng ca Ngn hng nh
nc (CIC).

T cc thng tin trn, cn b tn dng s tnh im h s tn dng (A+, A-, A, B+,

B-, B, C) v y l c s pht hnh th tn dng. Nu im C hoc khch hng

50

c n qu hn ti cc t chc tn dng khc th cn b tn dng s thng bo khch

hng t chi pht hnh th tn dng. Mt khc, vic thm nh nhng doanh nghip
mi thnh lp s gp kh khn rt nhiu. Bi v doanh nghip mi thnh lp khng
c bo co ti chnh v thng tin ti CIC. Do , vic thm nh doanh nghip mi
hon ton ph thuc vo kinh nghim ca cn b tn dng i vi lnh vc kinh
doanh ca doanh nghip .
2.5.2 Khi nhn c b chng t hng nhp khu:
- Kim tra chng t qua 2 tay: nhn vin, trng phng (kim sot vin) xc
nh tnh trng ca b chng t theo UCP600 trc khi thng bo cho khch hng.
- Nu b chng t hp l, thng bo cho khch hng v yu cu khch hng np
tin trong vng 5 ngy lm vic k t khi nhn c thng bo.
- Nu b chng t bt hp l, thng bo cho khch hng v ngh khch hng cho
kin v tnh trng b chng t. Nu khch hng ng bt hp l bng vn bn,
yu cu khch hng np tin thanh ton. Nu khch hng t chi bt hp l bng
vn bn th tin hnh thng bo t chi thanh ton cho ngn hng xut trnh trong
vng 5 ngy lm vic sau ngy nhn chng t. Trong thng bo t chi thanh ton
nu r nhng bt hp l v ch kin ca ngn hng xut trnh. Trong trng hp
ngn hng xut trnh bc b cc im bt hp l ca VPBank ph hp vi UCP600,
ISBP681 v khch hng t chi thanh ton, VPBank phi chu trch nhim thanh
ton cho ngn hng xut trnh.
2.5.3 Thanh ton chng t hng nhp khu:
- Nu b chng t hp l v khch hng np tin th thanh ton trong vng 5 ngy
lm vic sau ngy nhn chng t.
- Nu b chng t hp l v khch hng cha np tin trong vng 5 ngy lm vic
k t khi thng bo c chng t th tin hnh cho vay bt buc cm c l hng
thanh ton cho nc ngoi.

51

- Nu vic thanh ton da trn vn vay cm c l hng th cn b tn dng VPBank

s lm th tc nhn hng v a hng v kho trc khi gii ngn cho khch hng.
- Khi khch hng nhn hng xong v c t khai hi quan, ngh khch hng gi t
khai hi quan bn gc v bn sao (ngn hng lu) ngn hng xc nhn thanh
ton theo quy nh ca Ngn hng nh nc ti thng t 08/2003/TT-NHNN. Vic
ny m bo tnh xc thc ca hng ha nhp khu.

2.5.4 Pht hnh bo lnh nhn hng:

Khi khch hng c yu cu pht hnh bo lnh nhn hng th VPBank s yu cu
khch hng np cc chng t sau:
- Giy ngh pht hnh bo lnh nhn hng (theo mu VPBank)
- Giy ngh bn ngoi t
- Ha n thng mi, vn n ng bin (bn sao): y l cn c VPBank
pht hnh tr gi th bo lnh nhn hng. Mt khc, trc khi pht hnh bo lnh
nhn hng VPBank phi lin lc i din hng tu Vit Nam xem h c chp nhn
bo lnh nhn hng ca VPBank pht hnh khng?

Khi b chng t v ti VPBank, khch hng s ly vn n ng bin v hon tr

li th bo lnh nhn hng cho VPBank.

2.5.5 Thng bo th tn dng xut khu:

- Khi nhn c thng bo th tn dng xut khu t ngn hng thng bo th nht
VPBank thng bo cho khch hng. Bi v ngn hng thng bo th nht thc
hin cng vic xc nh tnh chn tht ca th tn dng
- Khi nhn c thng bo th tn dng xut khu t ngn hng pht hnh th
VPBank c ngha v xc nh tnh chn thc th tn dng ny. Nu nhn bng in
SWIFT MT700 th th tn dng ng nhin c xc thc. Nu nhn bng th th
xc nh mu ch k, testkey ri mi thng bo cho khch hng. Trong trng hp
VPBank khng c quan h i l vi ngn hng pht hnh th VPBank phi thng

52

qua ngn hng i l ca mnh xc thc th tn dng nhn c. Trong trng

hp ny, VPBank phi chu ph xc thc ca ngn hng i l m khng th thu ph
ca khch hng.
- Khi khch hng nhn th tn dng, VPBank s t vn cho khch hng nhng im
sau: hiu lc th tn dng, thi hn giao hng, chng t xut trnh, thi gian xut
trnh

2.5.6 i tin / chit khu b chng t th tn dng xut khu:

Khi khch hng c yu cu i tin / chit khu chng t th tn dng xut khu
VPBank s yu cu khch hng xut trnh cc chng t sau:
- Th tn dng bn gc: VPBank ng du
- ngh thu tin / chit khu hng xut khu (theo mu VPBank)
- T khai Hi Quan bn gc, bn sao: xc nh c hng xut khu thc t.
- B chng t (ha n, vn n, phiu ng gi, giy chng nhn xut x)
Sau , VPBank s kim tra b chng t. Nu b chng t hp l, VPBank s tin
hnh gi b chng t i tin. Nu b chng t c bt hp l, VPBank s yu
cu khch hng sa chng t cho ph hp vi th tn dng. Nu chng t bt hp l
khng sa c, VPBank s yu cu khch hng lm vn bn cam kt b chng t
c bt hp l, ngh VPBank gi chng t. Cng ty chng ti s chu hon ton
trch nhim nu ngn hng pht hnh t chi thanh ton. VPBank s lit k bt
hp l trn th i tin v gi chng t theo phng thc nh thu.

i vi b chng t hp l sau 5 ngy lm vic, nu vn cha nhn c tin thanh

ton, VPBank s gi in cho ngn hng pht hnh hi l do cha thanh ton. i
vi b chng t bt hp l, sau 5 ngy lm vic nu vn cha nhn c tin thanh
ton, VPBank s nh in hi ngn hng pht hnh cc bt hp l c chp
nhn hay cha.

53

Khi khch hng c yu cu chit khu th VPBank s cn c trn tnh trng b

chng t quyt nh chit khu. i vi b chng t hp l, t l chit khu t
95-98%, VPBank s nh gi kh nng thanh ton ca ngn hng pht hnh (c
quan h i l vi VPBank khng, c quan h i l vi cc ngn hng bn ca
VPBank khng?...). Nu b chng t bt hp l, VPBank ngoi nh gi kh nng
thanh ton ca ngn hng pht hnh cn phi xt mi quan h ca VPBank vi
khch hng. Tuy nhin, khi chit khu chng t bt hp l, VPBank s gp ri ro
nh trnh by trn.

54

Kt lun chng 2
Thng qua ni dung trnh by chng 2, lun vn tp trung vo cc vn sau:
- Gii thiu khi qut v s hnh thnh v pht trin ca VPBank. K , lun vn
trnh by tnh hnh hot ng thanh ton quc t ni chung cng nh v tr phng
thc tn dng chng t ti VPBank ni ring. t cho thy y l phng thc
chim t trng ln trong cc phng thc thanh ton quc t ti VPBank.
- Nu ra cc nhn t khch quan cng nh ch quan nh hng thun li hoc bt
li cho hot ng tn dng chng t ca VPBank. Trn c s , lun vn i su
nghin cu nhng ri ro trong phng thc tn dng chng t ti VPBank. Nhng
ri ro ny c h thng li cn c vo kt qu iu tra kho st trong VPBank. Bn
cnh , nhng ri ro ny cn c phn tch v minh ha bng nhng v d thc t
ti VPBank bng nhiu gc khc nhau. Chng hn nh gc l ngn hng
pht hnh, nhng ri ro VPBank gp phi l ri ro do thin tai, khch hng khiu
kin tnh trng chng t, pht hnh th tn dng khng ng hp ng Tri li
gc l ngn hng xut trnh chng t, ri ro VPBank gp phi li l ri ro khng
th thc hin iu khon trong th tn dng, khi chit khu b chng t bt hp
l T , xc nh c nhng nguyn nhn khch quan, ch quan gy ra nhng
ri ro ny: trnh nghip v, do khch hng, thiu kim tra gim st Sau ,
nh gi cng tc phng chng ri ro tn dng chng t ti VPBank. Khi xc
nh c nguyn nhn gy ra ri ro v nh gi cng tc phng chng ri ro s to
tin cho vic ra nhng gii php kin ngh chng 3. y l vn v cng
quan trng gp phn hn ch, gim thiu ri ro khi thc hin hot ng tn dng
chng t gip nng cao hiu qu hot ng ca phng thc ny trong tng lai.

55

Chng 3: Cc gii php phng nga ri ro trong phng thc

tn dng chng t ti VPBank
3.1 Mc ch xy dng gii php
- Bo v quyn li ca VPBank v nng cao nng lc phc v khch hng, gim
thiu tn tht xung mc thp nht khi xy ra ri ro.
- Tit kim thi gian v chi ph pht sinh gii quyt ri ro.
- Th hin trch nhim gia VPBank vi khch hng trong vic thc hin cc giao
dch.
- Nng cao trnh chuyn mn v uy tn ca VPBank thng qua vic x l cc
giao dch. T , gp phn duy tr v thu ht thm khch hng giao dch cng nh
pht trin quan h vi cc t chc tn dng khc trn th gii.

3.2 Cn c xy dng gii php

- Cc quy nh v qun l xut nhp khu, ngoi hi ca chnh ph v ngn hng
nh nc.
- Quy trnh nghip ca VPBank v ti liu tp hun thanh ton quc t ca ACB.
- Cc tp qun quc t: UCP600, ISBP681
- Cc tnh hung ri ro pht sinh thc t v nguyn nhn nh hng n phng
thc tn dng chng t ti VPBank.

3.3. Cc gii php phng nga ri ro

3.3.1 Gii php ngn nga ngi bn giao hng khng ng hp ng, lp
chng t gi i tin
3.3.1.1 Mc tiu:
- Gip ngi mua bo v quyn li hp php ca mnh.
- m bo uy tn ca VPBank trong thanh ton trn th trng quc t
- VPBank c th ngn nga hnh vi khng trong sng ca ngi bn

56

3.3.1.2 Cch t chc thc hin:

VPBank nn ngh ngi mua trong th tn dng phn chng t xut trnh nn
c cc ni dung sau:
- Giy chng nhn s lng v cht lng do ngi bn lp v ngi mua hay
i din ca ngi mua k xc nhn hng ha c giao ng hp ng.
- Giy chng nhn xut x c cp bi phng thng mi cng nghip nc
ngi bn. Vic ny khng nhng gip ngi mua m bo quyn li nhn
hng m cn c hng u i thu nhp khu.
- Vn n do hng tu c vn phng i din Vit Nam pht hnh ngi
mua c th xc nh tnh chn tht ca vn n v tnh trng l hng nhp khu
- Ni dung v hnh thc chng t phi rt cht ch, khng yu cu chung chung.
Cc chng t khc phi do nhng c quan ng tin cy pht hnh. V d:
Khng nn yu cu xut trnh Giy chng nhn xut x 3 bn m nn yu cu
Giy chng nhn xut x nh my do phng thng mi cng nghip xxx
pht hnh 3 bn
- Chng t fax advising trong th hin ngi bn gi trc mt b chng t
bn sao n ngi mua kim tra chng t trc khi hng v ti Vit Nam.

Bn cnh , VPBank cn ch ng cnh bo vi ngi mua quy nh trong

hp ng iu khon Penalty, trong quy nh pht bn no khng thc hin
y ngha v ca mnh. K , khi ngi bn xp hng ln tu, VPBank
khuyn co ngi mua phi gim st, kim tra m bo hng ha c giao
y v ng cht lng. Cch thc ny nn s dng vi nhng l hng c tr
gi > 25,000 USD hoc ngi bn v ngi mua mi giao dch mua bn ln u
tin v tr gi l hng >25,000 USD. Bi v l hng c gi tr < 25,000 USD s
dng cch thc ny s nh hng n li nhun ca ngi mua khi bn l hng
ti Vit Nam.

57

3.3.1.3 D kin hiu qu gii php:

Trong gii php VPBank ch ng a ra cnh bo cho ngi mua phi kim
tra, gim st khi ngi bn giao hng. Mc d vic ny s tn chi ph ca ngi
mua: chi ph n , i li nhng i vi nhng l hng nhp khu c gi tr ln
(>25.000 USD) th y l vic cn nn lm. Bi v vic ny gip ngi mua
m bo quyn li ca mnh rt cao v chi ph ny nh hn rt nhiu so vi chi
ph v thi gian ngi mua x l ri ro ngi bn giao hng khng ng hp
ng. Hn na, khi chng t c quy nh cht ch v do cc c quan tin cy
pht hnh th VPBank c th ngn nga ngi bn lp chng t gi i tin.
K , mc d UCP600 c ngh khng nn dn chiu hp ng vo th tn
dng nhng trong mt s trng hp cn thit phi a hp ng vo chng t
yu cu. T , y l cn c VPBank kim tra hng ha c c giao ng
hp ng hay khng. Mc ch chnh ca gii php ny l bo v uy tn ca
VPBank trong thanh ton v gip ngi mua bo v quyn li hp php ca
mnh.

3.3.2 Gii php ngn nga ri ro khi pht hnh bo lnh nhn hng
3.3.2.1 Mc tiu:
- Hn ch nhng bt li cho VPBank khi pht hnh bo lnh nhn hng.
- Gip khch hng nhn c hng khi cha c chng t.

3.3.2.2 Cch t chc thc hin:

- Trong thc t, ri ro pht sinh t vic pht hnh bo lnh nhn hng cng l mt
vn nan gii ca VPBank khi c pht sinh tranh chp. hn ch ri ro khi pht
hnh bo lnh, VPBank nn yu cu khch hng gi ngh pht hnh bo lnh
nhn hng theo mu ca VPBank, bn sao vn n v ha n thng mi lm
cn c pht hnh tr gi th bo lnh. Ngoi ra, VPBank cn lin lc vi i din
hng tu (hng khng) ti Vit Nam xem h c chp nhn th bo lnh nhn
hng do VPBank pht hnh khng. Vic ny nhm tit kim thi gian v chi ph ca

58

khch hng nu th bo lnh b t chi. Bn cnh , trong trng hp hng hng

khng khng ng bo lnh nhn hng do vn n hng khng k hu, VPBank
cng nn linh ng k hu vn n hng khng cho khch hng trnh vic tranh
chp, nh hng n vic nhn hng ca khch hng.
- Bn cnh , VPBank cng cn t vn cho khch hng khi pht hnh th tn dng
nn tnh ton thi gian xut trnh chng t ca ngi bn sao cho khi hng v n
cng th b chng t v ti VPBank. Nh vy, khch hng khng tn chi ph
ngh VPBank pht hnh bo lnh nhn hng v thi gian i li gia VPBank v
hng tu (hng khng) gi v hon tr th bo lnh nhn hng.

3.3.2.3 D kin hiu qu gii php:

Khi VPBank t vn cho khch hng tnh ton c thi gian hng v n cng khp
vi thi gian chng t v n VPBank th ri ro ny c loi tr.

3.3.3 Gii php ngn nga ri ro khng th thc hin nhng iu khon th
tn dng
3.3.3.1 Mc tiu:
- Gip khch hng ngn chn ngi mua nc ngoi a nhng iu khon bt
li vo th tn dng.
- Hn ch nhng sai bit khi xut trnh chng t trnh b ngn hng pht hnh t
chi thanh ton.
- Nng cao uy tn v nng lc phc v khch hng ca VPBank.

3.3.3.2 Cch t chc thc hin:

Vit Nam hin nay c mt thc trng chung l a s cc doanh nghip Vit Nam
khng xem xt k cc iu khon trn hp ng nh hng n mnh nh th no
khi m phn k kt hp ng. Do , khi pht hnh th tn dng theo hp ng c
iu khon bt li cho mnh, kh nng b ngn hng pht hnh t chi thanh ton rt
cao. ngn chn tnh trng cn c cc bin php ngn nga. C th:

59

- Trc khi th tn dng gc c pht hnh, VPBank ngh khch hng nn yu

cu ngi mua nc ngoi gi giy ngh pht hnh th tn dng hoc bn sao
th tn dng trc khi ngn hng pht hnh thng bo th tn dng gc VPBank
c th kim tra, pht hin t vn cho khch hng nhng iu khon bt li. Chng
hn nh: Hiu lc th tn dng khng th hin ni ht hiu lc, thi hn xut trnh
th tn dng qu ngn khng thi gian lp chng t. Chng t xut trnh mu
thun vi iu kin giao hng: giao hng iu kin F, E nhng vn n li yu cu
cc ph tr trc (freight prepaid) hay giao hng iu kin F, E nhng li yu cu
xut trnh chng t bo him. Yu cu xut trnh ha n khng yu cu ha n
c k mc d ph hp vi UCP nhng khch hng khng th lm th tc thng
quan xut khu bi v theo lut Vit Nam th ha n phi c ngi bn k
Ngay t giai on ny, nu pht hin nhng iu khon bt li cho khch hng,
VPBank s thng bo cho khch hng ngh ngi mua sa i li nhng iu
khon bt li. iu ny gip khch hng tit kim chi ph sa i th tn dng nhiu
ln, nh hng n thi gian giao hng lp chng t. Bi v sau khi th tn dng
c pht hnh mi sa i u phi c kin ca cc bn tham gia (ngn hng,
doanh nghip).
- Khi nhn thng bo th tn dng / sa i: VPBank phi kim tra cn thn tnh
xc thc v cc iu kin, iu khon ca th tn dng theo thng l quc t nhm
trnh b gi mo nht l nhng th tn dng c pht hnh t nhng ngn hng
khng c quan h i l vi VPBank. Nghim tc thc hin ng quy trnh khi
nhn c cc sa i hy b th tn dng hay sa i tn ngi th hng. K ,
kim tra ni dung chi tit ca th tn dng: loi th tn dng, thi gian v a im
th tn dng c hiu lc, thi hn thanh ton: tr ngay, tr chm Sau , khi
khch hng nhn th tn dng, VPBank cn ngh khch hng kim tra k ni
dung v cc iu khon trn th tn dng. Nu c iu khon no bt li hoc khng
thc hin c th ngh khch hng yu cu ngi mua nc ngoi sa i th
tn dng. iu ny nhm hn ch tnh trng chng t ca VPBank b sai bit khi
xut trnh v kh nng ngn hng pht hnh t chi thanh ton l rt thp.

60

- Khi nhn chng t khch hng xut trnh: VPBank phi kim tra chng t theo tp
qun quc t UCP600 v ISBP681, vic kim tra chng t phi qua 2 tay: nhn
vin, trng phng (kim sot vin) m bo pht hin ht sai st ca chng
t trc khi gi. Cn lu s lng v chng loi chng t, kim tra cn thn ni
dung t khai hi quan xut khu c ng vi ni dung ca ha n, vn n, phiu
ng gi, . Lu xem t khai c c thng quan cha? Vic ny nhm m bo
tnh xc thc ca l hng xut khu trnh vic khch hng v ngi mua nc
ngoi lp chng t gi i tin ngn hng pht hnh nh hng uy tn ca
VPBank. Sau , kim tra cc chng t cn li: hi phiu, ha n thng mi, vn
n, phiu ng gi
+ Nu pht hin chng t bt hp l v c th sa cha c: VPBank cn thng
bo ngay cho khch hng v ngh khch hng sa chng t trong thi hn xut
trnh c quy nh trong th tn dng trnh ngn hng t chi thanh ton do
xut trnh tr. Sau khi chng t chnh sa ht tt c bt hp l, VPBank mi tin
hnh gi chng t
+ Nu chng t c nhng sai st khng th sa c: VPBank phi thng bo ngay
cho khch hng khch hng yu cu ngi mua sa i th tn dng. Nu ngi
mua khng ng sa i th tn dng th nu r nhng sai bit ny trong th i
tin gi chng t theo phng thc nh thu. T tng pht l sai bit v xc nhn
chng t hp l ngn hng pht hnh pht hin sai bit khng c xem l cch
x l hay, thm ch cn b nh gi thp v trnh nghip v. Cch tt nht khi x
l chng t bt hp l l thng bo cc sai bit ny cho ngn hng pht hnh c
c chp nhn sai bit t ngi mua trc khi gi chng t. Vic ny c th trnh
cc chi ph pht sinh do vic gi in cho ngn hng pht hnh thng lng sai
bit hay chi ph gi chng t i v tr v trong trng hp ngi mua t chi thanh
ton.
Sau khi gi chng t, VPBank c th gp cc trng hp sau:
- Chng t xut trnh ph hp th tn dng b ngn hng pht hnh t chi thanh
ton. Gii php ngh trong trng hp ny:

61

+ Xem xt k l do t chi v c s phn bin kp thi nu l do t chi khng ph

hp vi tp qun quc t UCP600, ISBP681.
+ Nu l do t chi hp l do sai st ca b phn thanh ton quc t khi kim chng
t cha pht hin c ht bt hp l ca chng t. Nu nhng sai st ny c th
iu chnh v cn trong thi hn xut trnh chng t, phi thng bo ngay cho
khch hng kp thi iu chnh trong thi hn xut trnh. Nu khch hng
khng th iu chnh kp, ngh khch hng thng lng vi ngi mua vic
chp nhn bt hp l.
- Chng t xut trnh ph hp th tn dng nhng n ngy lm vic th 5 vn cha
thy ngn hng pht hnh thanh ton. Gii php ngh trong trng hp ny:
+ VPBank cn gi in nhc nh ngn hng pht hnh thc hin ng ngha v
thanh ton ca mnh theo quy nh UCP600, ISBP681.
+ VPBank thng bo cho khch hng h lin lc vi ngi mua nc ngoi
vic nhn hng nhm c hng x l tip theo.

3.3.3.3 D kin hiu qu gii php:

- Nng cao kinh nghim v k nng lp b chng t ph hp th tn dng cho
khch hng, nht l kin thc v UCP600, ISBP681 v Incoterms 2000.
- m bo kh nng ngn hng pht hnh t chi thanh ton b chng t ca
VPBank xut trnh mc thp nht.
- Khi VPBank thu tin xut khu cho khch hng trong thi gian 5 ngy lm vic, s
to c nim tin cho khch hng vo trnh v nng lc phc v khch hng.
y l c s khch hng thit lp mi quan h di hn vi VPBank trong tng
lai.

3.3.4 Gii php ngn nga ri ro khi chit khu b chng t bt hp l

3.3.4.1 Mc tiu:
- Xy dng khu thm nh, nh gi khch hng trong VPBank.
- m bo quyn li thu tin ca VPBank khi chit khu chng t bt hp l.

62

- Thu hi li tin chit khu ca ngi th hng nu ngn hng pht hnh t chi
thanh ton.

3.3.4.2 Cch t chc thc hin:

- Nu xt v mt tn dng th chit khu chng t l mt dng tn dng ngn hn cp
cho khch hng. Hn na khi VPBank chit khu chng t bt hp l nu ngn
hng pht hnh t chi thanh ton th VPBank s gp ri ro. Do , hn ch ri
ro ny iu cn thit l phi xy dng khu thm nh, nh gi khch hng tht tt.
Cn b tn dng phi hiu bit khch hng ca mnh nhiu kha cnh: nng lc
kinh doanh, uy tn, mc trung thnh ging nh khch hng th tn dng nhp
khu. Ngoi ra, i vi khch hng giao dch ln u vi VPBank, m bo kh
nng ti chnh ca khch hng trong vic hon tr tin chng t chit khu chng t
xut khu khi b t chi thanh ton nn c cc bin php m bo nh: ti sn m
bo, quyn ghi n ti khon t ng
- VPBank nn p dng chit khu c truy i i vi chng t bt hp l nu ngn
hng pht hnh c quan h i l vi mnh.
- i vi ngn hng khng c quan h i l vi VPBank, ch nn chit khu c
truy i sau khi ngn hng pht hnh c in ng chp nhn bt hp l chng t
v VPBank hon tt vic thm nh nh gi nng lc ti chnh ca ngn hng
pht hnh thng qua h thng ngn hng i l ca VPBank nc ca ngn hng
pht hnh.
- a dng ha cc loi hnh dch v phc v khch hng: Bao thanh ton xut khu,
Bao thanh ton truy i, Bao thanh ton min truy i So vi vic chit khu,
Bao thanh ton c li cho VPBank hn. V nu cho doanh nghip chit khu, vic
gim st rt vt v, trong khi vi Bao thanh ton cc khon phi thu rt r, vic s
dng cng r. Do , nu khng chc chn v kh nng thanh ton ca ngi
mua th dch v bao thanh ton l phng thc thanh ton an ton cho VPBank
trong trng hp ny.

63

3.3.4.3 D kin hiu qu gii php:

- VPBank c th pht hin v ngn chn kp thi nhng khch hng c xu.
- Kh nng thu c tin ca VPBank lun mc cao.
- VPBank c th truy i tin chit khu ca khch hng nu ngn hng pht hnh
khng thanh ton.

3.3.5 Nng cao trnh k nng nghip v ca cn b thanh ton quc t

3.3.5.1. Mc tiu:
- VPBank ngn nga ri ro khch hng khiu kin tnh trng b chng t.
- Hn ch ri ro bt ng quan im chng t bt hp l gia VPBank v ngn hng
xut trnh chng t, ngn hng pht hnh.
- VPBank trnh sai st pht hnh th tn dng khng ng hp ng.

3.3.5.2 Cch t chc thc hin:

Con ngi l yu t quan trng quyt nh mi hot ng. Mt trong nhng nguyn
nhn dn n ri ro l do trnh cn b cha p ng c yu cu cng vic. Do
vy, phng trnh ri ro, cn phi b tr cn b c trnh , nng lc, trch
nhim thc hin hot ng thanh ton quc t. S cn thn, am hiu chuyn mn
ca cn b trong qu trnh x l giao dch s gp phn gim thiu xy ra ri ro.
- Nng cao trnh nghip v: VPBank cn quan tm n cng tc o to trong
lnh vc tn dng chng t. y l lnh vc thng mi quc t rt phc tp v
thng xuyn thay i. Nu khng ch trng n cng tc o to th d cn b c
nng lc tt vn khng thch ng kp vi s thay i ang din ra hng ngy. Do
, nu cn b khng ngng hc hi, cp nht kin thc th s khng th p ng
yu cu ca cng vic thanh ton quc t. Thc t ti VPBank, cn b thanh ton
quc t a s l sinh vin mi tt nghip trong c c nhng sinh vin c tuyn
khng ng chuyn ngnh. Do , nhng kin thc hc trng vn l l thuyt
cha c kinh nghim thc t nn phi o to li. Ngoi ra, trnh ngoi ng cn
yu cng l mt ro cn trong qu trnh x l cc giao dch hng ngy. Bn cnh ,

64

tnh trng lun chuyn nhn vin gia cc b phn nhm mc ch nhn vin c
th nm bt c ht cc nghip v ca ngn hng cng l mt nhn t to nn ri
ro. Bi v tn dng chng t l mt nghip v phc tp, trong thi gian vi thng
khng th no nm bt c ht.

Chnh v vy, vic o to v o to li l nhn t quan trng hn ch ri ro trong

thanh ton quc t, c th:
+ Tiu chun ha cn b nghip v thanh ton quc t t b tr ng ngi,
ng vic.
+ Cn c c ch tuyn dng, chnh sch i ng c th tuyn c ngi c nng
lc v o c.
+ Gin thi gian lun chuyn nhn vin gia cc b phn khc nhau. Hin nay, thi
gian lun chuyn nhn vin VPBank l 6 thng. Thi gian ny nn l 12 thng
nhn vin c th nm bt v hiu su nghip v b phn ca mnh ang lm vic
trc khi chuyn qua lm vic b phn mi.
+ Thng xuyn t chc cc chng trnh o to ti ngn hng hoc phi hp vi
cc ngn hng bn cp nht thng tin thanh ton quc t. Hin nay, nhng cam
kt h tr ca OCBC s to c hi cho VPBank pht trin nhng sn phm dch v
mi, nng cao nng lc qun tr, iu hnh ca cc cp lnh o v k nng lm
vic, kh nng pht trin ca nhn vin VPBank, p dng cng ngh hin i vo
pht trin hot ng kinh doanh.
- o c ngh nghip: Bn cnh cng tc o to nghip v th cn phi ch trng
bi dng o c cho cc cn b thanh ton quc t. Bi v y l hot ng phi
thng xuyn tip xc vi khch hng v ngn hng nc ngoi. Do , trong tnh
hnh cnh tranh gay gt nh hin nay, vn thng hiu v o c ngh nghip
l yu t quyt nh s thnh cng ca VPBank.
- Tng cng cng tc kim tra gim st: Khng phi lc no con ngi cng m
bo x l cc giao dch hon ho, khng sai st. Do , cn c c ch kim tra,
gim st hp l nhanh chng pht hin v ngn chn cc sai st trong qu trnh

65

thc hin giao dch l yu cu cn thit vi VPBank. Hot ng thanh ton quc t
li cng phi kim sot cht ch m bo thc hin ng quy trnh, quy nh
qun l ngoi hi v xut nhp khu, ph hp vi tp qun quc t nhanh chng
pht hin ra sai st x l kp thi.

Hot ng kim sot nn c phn cp ti chi nhnh cp 1 v Hi S. Ti chi

nhnh cp 1, phng kim sot ni b tin hnh kim sot hot ng thanh ton quc
t ti chi nhnh theo ng quy trnh nghip v. Theo quy nh, hng qu phng
thanh ton quc t s gi ton b h s thanh ton quc t pht sinh trong qu ln
phng kim sot ni b kim tra cc giao dch thc hin m bo xut trnh
chng t cha, thc hin c ng quy nh qun l ngoi hi v quy trnh
khng? Bi v Ngn hng nh nc thng c hot ng kim tra hot ng cc
ngn hng mi 6 thng. Khi kim tra Ngn hng s yu cu ngu nhin mt s giao
dch kim tra xem thc hin c ng quy nh qun l ngoi hi khng? Nu
thc hin khng ng ngn hng s b pht. Ngoi ra, Hi S chu trch nhim
kim sot tt c in SWIFT ca chi nhnh gi n v in ca ngn hng nc
ngoi gi v.

Tm li, kinh nghim ca nhiu nc trn th gii v khu vc cho thy cng tc o
to l mt trong nhng nhn t quyt nh thnh cng i vi s pht trin ca t
nc ni chung cng nh ca VPBank ni ring. V vy, gim thiu ri ro trong
hot ng tn dng chng t, th vn o to c mt i ng cn b qun l,
cn b lm cng tc chuyn mn c trnh , nng lc, phm cht l ht sc quan
trng v cn thit.

3.3.5.3 D kin hiu qu gii php:

Nu thc hin c gii php ny, VPBank c th t c mc tiu ra
trn. Hn na, VPBank cn c th xy dng i ng nhn vin c y k nng

66

lm vic cng nh o c ngh nghip m bo s pht trin n nh ca VPBank

trong iu kin cc ngn hng cnh tranh gay gt nh hin nay.

3.3.6 Ngn nga ri ro do thin tai:

3.3.6.1 Mc tiu:
- Hn ch thit hi ca VPBank mc thp nht khi xy ra ri ro.

3.3.6.2 Cch t chc thc hin:

- VPBank thay mt khch hng mua bo him mc cao nht bao gm c iu
khon loi tr i vi th tn dng c iu kin giao hng nhm E, nhm F, CFR,
CPT. Bi v hin nay VPBank ang thc hin vic mua bo him tin gi bt buc
nn khi s dng thm sn phm bo him hng ha xut nhp khu ca cng ty bo
him s c hng mc ph u i v c u tin phc v trong thi gian sm
nht. Hn na, vic ny cn gip khch hng tit kim thi gian v chi ph i li
gia cng ty bo him v VPBank mua bo him.

3.3.6.3 D kin hiu qu gii php:

Khi ri ro xy ra VPBank c th i bi thng t cng ty bo him.

3.3.7 Xy dng cm nang kim tra chng t:

Hin nay vic kim tra chng t VPBank ch yu do nhn vin c kinh nghim
hng dn li cho nhn vin mi ch khng c ti liu hng dn chnh thc. Do
, thng nht vic kim tra chng t v pht hin sai bit iu cn thit hin nay
l phi xy dng c cm nang kim tra chng t p dng cho nhn vin thanh
ton quc t ca VPBank. Cm nang ny nn c nhng ni dung sau:
- Mt s trng hp bt hp l thng gp khi kim tra hi phiu.
- Ho n.
- Bt hp l thng gp khi kim tra ho n.
- Vn n.

67

- Cc bt hp l thng gp vn n.
- Chng t bo him.
- Cc bt hp l thng gp i vi chng t bo him.
- Phiu ng gi.
- Cc bt hp l thng gp i vi phiu ng gi.
- Cc chng t khc.

3.3.8 K thut cng ngh

Hin nay VPBank trin khai h thng T24 (Core Banking) ca hng Temenos
kt ni d liu ton h thng. V vy, khch hng c ti khon c th giao dch mi
nghip v ti bt c chi nhnh no ca VPBank m mnh cm thy thun tin.
Ngoi ra, vic kt ni d liu ton h thng gip nm bt ton b giao dch ca
khch hng, trnh c tnh trng khch hng c n xu chi nhnh ny chuyn
sang chi nhnh khc giao dch. Tuy nhin, trong thi gian ti VPBank cn phi
u t nhiu hn na vo cng ngh p ng nh cu pht trin khng ngng
ca khch hng v ngn hng. Hin nay, VPBank va mi trin khai dch v SMS
Banking cho php khch hng giao dch vi VPBank thng qua tin nhn in thoi
m khng cn n tr s VPBank giao dch. Trong tng lai, VPBank s trin
khai sn phm Internet Banking, theo khch hng c nhu cu giao dch tn dng
chng t s gi yu cu ca mnh qua mng v VPBank s kim tra cc chng t
khch hng xut trnh qua mng v thng bo cho khch hng kt qu pht hnh th
tn dng. Dch v ny s tit kim thi gian v chi ph i li ca khch hng, gim
thiu sai st do vic nhp d liu bng phng php th cng.

3.3.9 Lm tt cng tc h tr hot ng thanh ton xut nhp khu:

- Thng xuyn r sot hot ng ca cc ngn hng i l c s iu chnh ph
hp mi quan h gia VPBank v cc ngn hng i l khng pht sinh giao dch
thc t, cng nh b sung kp thi vo danh sch ngn hng i l ca VPBank
nhng ngn hng cha c quan h i l nhng thng xuyn pht sinh giao dch

68

vi VPBank. Cng vic ny nn c duy tr hng nm quyt nh vic duy tr

hay chm dt quan h i l vi cc ngn hng nc ngoi
- M rng quan h vi cc ngn hng i l thng qua vic ch ng thng lng,
k kt cc tha c hai chiu v hn mc tn dng, thu chi, thc hin cc dch v
thanh ton quc t: thng bo, pht hnh th tn dng. Tuy nhin, do cnh tranh nn
vic pht trin hot ng thanh ton quc t khng ch da vo mi quan h vi
ngn hng i l m VPBank phi ngh n vic m vn phng i din hay chi
nhnh nc ngoi h tr hot ng kinh doanh xut nhp khu ca cc doanh
nghip Vit Nam khi u t ra nc ngoi.
- Thit lp v m rng quan h vi cc t chc c lin quan n hot ng thanh
ton xut nhp khu nht l cc cng ty vn ti, bo him v i l ca h. Thng
qua mi quan h ny, vic trao i mu chng t, ch k hu quyn, du cng ty
s c thc hin thng xuyn v l mu cht ngn hng i chiu, pht hin
chng t gi mo, ngn chn kp thi cc hnh vi la o, gian ln thng mi
- Xy dng chin lc thu ht ngoi t phc v thanh ton nhp khu bng cc bin
php thu ht ngoi t t nhiu ngun khc nhau, nht l cc ngun thu t thanh ton
xut khu:
+ Chnh sch t gi linh hot v hoa hng tha ng cho cc doanh nghip xut
khu thng xuyn bn ngoi t hay bn vi s lng ln cho VPBank.
+ Ngun tin kiu hi ca cc cng ty kiu hi v c nhn. C th khuyn khch h
nhn tin VND, bng cch bn li ngoi t cho VPBank khi c tin bo c. thc
hin vic ny cn c chnh sch t gi v khuyn mi hp dn.
- Nng cao nng lc qun tr ri ro i vi i ng cn b qun tr, iu hnh cc
cp v tng cng cng tc kim tra gim st ri ro trong hot ng thanh ton quc
t. Tng cng cng tc thng tin phng nga ri ro. VPBank cn cp nht y
thng tin kinh t, c bit l thng tin phng nga ri ro nhm mc ch gim thiu
ri ro cho qu trnh hot ng thanh ton quc t ca mnh. La chn, p dng
nhng phng php v cng c phng nga, hn ch ri ro thch hp theo thng l
v chun mc quc t.

69

3.3.10 M cc lp chuyn UCP:

Hin nay, trnh vn dng UCP ca nhn vin ngn hng cng nh khch hng
vn cn nhiu hn ch. Hn na, khch hng cng khng am hiu UCP nn thng
c xu hng li vo ngn hng. Do , vic m cc lp chuyn UCP, hin nay
l UCP600 v ISBP681, v cc vn bn quy nh mi v thanh ton quc t bng
th tn dng cho cn b nghip v v khch hng nng cao trnh vn dng
UCP vo giao dch pht sinh l yu cu cn thit cho VPBank. y cng l bin
php n gin hiu qu gip ngn nga, hn ch ri ro xy ra trong qu trnh thc
hin giao dch. Bi v trn thc t, nhiu v tranh chp cng nh ri ro trong tn
dng chng t u do vic khng nghim tc tun th quy nh UCP.

Tm li cc gii php trn c th tm tt bng bng sau:

STT
1

Gii php

Thc hin

Hiu qu

Ngn nga ngi bn - VPBank ngh khch -

Gip

giao hng khng ng hng nn quy nh cht ch hng

khch

bo

hp ng, lp chng t chng t xut trnh trong th quyn li ca

gi.

tn dng.

mnh v uy tn

- VPBank nn ch ng thanh ton ca

cnh bo khch hng quy VPBank.
nh iu khon penalty
trong hp ng v gim st,
kim tra hng ha khi ngi
bn giao hng.
2

Ngn nga ri ro do - VPBank nn t vn cho - Gip khch

pht hnh bo lnh khch hng tnh ton thi hng tit kim
nhn hng.

gian nhn chng t v thi chi ph.

gian hng v n cng.

- Trnh bt li

70

- VPBank nn ngh khch cho VPBank.

hng s dng ngh pht
hnh bo lnh ca ngn
hng.
3

Ngn

nga

ri

ro - VPBank nn t vn cho - m bo kh

khng th thc hin khch hng yu cu ngi nng thu tin

nhng

iu

khon mua gi giy ngh pht ca VPBank

trong th tn dng.

hnh th tn dng hay bn mc cao nht.

sao th tn dng trc khi c - Nng cao kinh
th tn dng gc kim tra. nghim v k
- VPBank phi kim tra tnh nng lp chng
xc thc ca th tn dng t cho khch
gc.

hng.

- Khi nhn chng t ca

khch hng, VPBank cn
kim tra qua 2 tay c th
pht hin bt hp l v sa
cha.
4

Ngn nga ri ro chit - Thm nh khch hng.

- Ngn chn

khu b chng t bt - Quan h i l vi ngn nhng khch

hp l

hng nc ngoi.

hng xu.

- S dng bao thanh ton - m bo kh

xut khu.

nng thu tin

ca VPBank.

Nng

cao

trnh - Ch trng cng tc o to. - Hn ch nhng

nghip v ca cn b - Bi dng o c.
thanh ton quc t
6

sai st khi thc

- Cng tc kim tra gim st. hin nghip v.

- Xy dng cm nang kim Nng cao nng
tra chng t.

lc cnh tranh

71

- Cng ngh.

ca VPBank.

- Cng tc h tr thanh ton

xut nhp khu.
- M lp chuyn UCP.

3.5 Nhm gii php hn ch thit hi khi xy ra ri ro:

3.5.1 Trang b v nng cao kh nng ng ph vi ri ro ca cn b nghip v:
- Trong tro lu hi nhp hin nay, vic xy dng mt i ng cn b nghip v,
nht l i vi cn b qun l, va nm vng chuyn mn, va khng ngng hc
hi kinh nghim phng chng ri ro va lun t th sn sng ng u vi
ri ro l vic lm v cng cn thit.
- Trang b cch thc x l ri ro cho cn b nghip v bng cch t chc cc kha
o to v x l ri ro ni b hoc bn ngoi VPBank. Mt khc, nng cao cch
x l ri ro sao cho thit hi thp nht bng cch cp nht lin tc cc s kin pht
sinh ri ro xy ra v cch x l cc ngn hng ln hc tp kinh nghim v rn
luyn k nng ng ph.

3.5.2 Kim sot v ti tr ri ro thng qua vic trch d phng ri ro, xy dng
mc k qu hoc mua bo him ri ro:
- Trch d phng ri ro y v theo ng quy nh trn c s phn loi ng cc
loi n v chit khu chng t xut khu, cam kt thanh ton theo th tn dng.
- Xy dng v iu chnh mc k qu pht hnh th tn dng theo hng gia tng
mc k qu i vi cc khch hng thng xuyn thanh ton tr, mt hng nhp
khu kh tiu th trn th trng nhm gim thiu trch nhim ca VPBank khi
khch hng mt kh nng thanh ton.
- Mua bo him vi cc giao dch c gi tr ln hoc cc giao dch c th d on
c ri ro l cch hn ch thit hi khi pht sinh ri ro.
- S dng dch v cung cp thng tin tn dng ca Ngn Hng Nh Nc (CIC)
h tr cng tc thm nh, nh gi khch hng ca VPBank. Bi v Trung tm

72

thng tin tn dng (CIC) l ni cung cp tt c thng tin cng n ca khch hng ti
tt c cc t chc tn dng Vit Nam.

3.6 Kin ngh:

3.6.1 Chnh ph:
- Tip tc hon thin cc chnh sch, php lut nhm to dng mi trng kinh t
thng thong, n nh v thun li, to iu kin cho cc doanh nghip pht trin
ph hp vi yu cu ca cc t chc kinh t, cc quy c, nh ch thng mi
quc t m chng ta tham gia.
- Cng c, pht trin v hon thin mi trng php lut cho hot ng thanh ton
quc t. Sm hon thin h thng quy phm php lut trong nghip v thanh ton
quc t ca ngn hng thng mi p ng cc yu cu mi ca nn kinh t. Cc
quy nh ny cn c tin hnh tng bc ph hp vi tin trnh vn ng ca nn
kinh t, m bo ph hp vi thng l quc t, va m bo tnh c lp, c th
ca nc ta.
- Nng cao cht lng iu hnh v m v tin t, tn dng.
- Tng cng vai tr qun l ca Nh nc i vi hot ng thanh ton quc t.
Nh nc cn tip tc a ra cc gii php c cu li nn kinh t, cng c v pht
trin h thng ti chnh, th trng chng khon v h thng ngn hng. Tng
cng hiu lc qun l nh nc i vi hot ng thanh ton quc t, nhm hn
ch n mc thp nht cc ri ro trong qu trnh hot ng thanh ton quc t ca
ngn hng thng mi. Nng cao cht lng phn tch tnh hnh ti chnh v pht
trin h thng cnh bo sm.
- Cc tham tn thng mi nc ngoi phi l ngi i trc mt bc trong vic
cung cp kp thi thng tin v nhu cu, sc mua, mi trng chnh tr, lut php,
vn ha ca th trng nc ngoi cho cc doanh nghip trong nc c i sch
thch hp trong tng thng v mua bn.

73

- Phi hp cht ch vi cc quc gia c quan h thng mi vi Vit Nam c

nhng bin php hu hiu phng trnh ri ro lin quan n ra tin, la o, gian
ln

3.6.2 Ngn hng nh nc:

- Tng cng hot ng thanh tra, gim st v nh gi an ton i vi h thng
ngn hng thng mi Phi hp vi cc B, ngnh hon thin cc quy trnh, quy
nh cho hot ng thanh ton quc t. Xy dng cc phng php kim tra, gim
st hot ng thanh ton quc t ca ngn hng thng mi theo lut php nc ta
v cc chun mc quc t.
- Hon thin hot ng thng tin phng nga ri ro trong hot ng thanh ton quc
t cho ton b h thng ngn hng thng mi. Xy dng mt h thng cng ngh
m bo thu thp c nhng thng tin qun tr cn thit cho ngn hng kp thi
lm c s cho nhng quyt nh kinh doanh ngn hng.

74

Kt lun chng 3
hn ch phng nga ri ro tn dng chng t ti VPBank da trn vic phn tch
thc trng, nguyn nhn v nhng v d ri ro thc t xy ra chng 2, chng
3 da trn c s ny tp trung vo cc vn sau:
- Mc ch cc gii php l bo v quyn li ca khch hng v VPBank, tit kim
thi gian v chi ph x l ri ro.
- C s xy dng cc gii php l cc quy nh ca chnh ph, ngn hng nh
nc v cc tp qun quc t
- Xy dng cc gii php phng nga ri ro da trn cc v d ri ro thc t xy
ra chng 2. Cc gii php ny bao gm 2 nhm gii php:
+ Nhm gii php hn ch thit hi khi xy ra ri ro bao gm vic trch d phng v
mua bo him ri ro bn cnh vic nng cao trnh qun l ri ro ca cn b
nghip v.
+ Nhm gii php ngn nga hn ch nhng ri ro xy ra trong qu trnh thc
hin phng thc tn dng chng t da trn nhng v d thc t xy ra
chng 2. Nhm gii php ny lin quan ch yu n con ngi, khch hng, quy
trnh nghip v y cng l nhng gii php nhm hon thin hn na phng
thc thanh ton tn dng chng t ph hp vi tnh hnh v iu kin thc t ca h
thng VPBank.
Ngoi ra, vi nhng kin ngh mang tnh h tr t pha cc c quan chc nng, tc
gi hy vng rng nhng gii php phng chng ri ro ny s c vn dng kh thi
trong mi trng hot ng thc t ca VPBank v mang li hiu qu cao nht.

Kt lun
Trong cc phng thc thanh ton, phng thc tn dng chng t c s dng
ph bin rng ri trong hot ng thng mi quc t. Bi v phng thc ny c
c nhng u im so vi cc phng thc thanh ton khc v hn ch ri ro cho
cc nh xut nhp khu do s tham gia bo lnh ca ngn hng. Tuy nhin, phng
thc ny vn cn tim n nhng ri ro cho cc bn tham gia nht l ngn hng nn
i hi phi c s am hiu v phng thc ny gim thiu ri ro trong hot ng.
V vy, trong thi gian qua, vi s quan tm ca ban lnh o VPBank v s n lc
ca ton h thng, hot ng tn dng chng t c s pht trin vt bc. Tuy
nhin, t c mc tiu pht trin bn vng hn ch ri ro, cn phi c nhng
gii php phng nga hn ch ri ro ca hot ng ny
V l do , lun vn ny c ra i v l qu trnh nghin cu ca tc gi, t l
lun khoa hc, tp qun quc t v thc tin cng vic hng ngy ca VPBank.
Lun vn khi qut c ri ro trong phng thc tn dng chng t i vi cc
i tng lin quan, nht l i tng ngn hng v xut cc gii php hn ch
ri ro . Mc d ti ch nghin cu trong phm vi VPBank, mt ngn hng
thng mi c phn c quy m trung bnh nhng cc ri ro trong tn dng chng t
VPBank l cc ri ro m cc ngn hng thng mi c th gp phi. Do ,
nhng gii php hn ch ri ro ra lun vn khng ch p dng c ti VPBank
m cn c th p dng cho h thng ngn hng thng mi Vit Nam.

Tc gi mong c s ng gp kin ca qu thy c, ng nghip v tt c

nhng ai quan tm n lnh vc tn dng chng t v ni dung v tnh thit thc ca
ti trong vic ngn chn hn ch ri ro ca hot ng tn dng chng t v nng
cao hiu qu hot ng ca VPBank.

Ti liu tham kho

1.

ACB, Ti liu tp hun thanh ton quc t

2.

Bin Phi Hng (2007), Ri ro trong hot ng thanh ton xut nhp khu ti
ngn hng ngoi thng Vit Nam v cc bin php phng nga, hn ch
thit hi.

3.

Cng trnh d thi gii thng Sinh vin nghin cu khoa hc (2006), Cc
tranh chp thng pht sinh trong phng thc thanh ton tn dng chng
t Vit Nam

4.

on Th Hng Vn (2005), Gio trnh k thut ngoi thng, Nh xut bn

thng k.

5.

on Th Hng Vn (2007), Qun tr ri ro v khng hong, Nh xut bn

lao ng x hi.

6.

Ng Th Ngc Huyn, Nguyn Hng Thu, L Tn Bu, Bi Thanh Trng,

Ri ro kinh doanh, Nh xut bn thng k.

7.

Nguyn Th Thanh Xun (2007), Thanh ton quc t bng phng thc tn
dng chng t, gii php phng nga v hn ch ri ro ti ngn hng nng
nghip v pht trin nng thn Vit Nam.

8.

Nguyn Trng Thy (2000), Hng dn thc hnh quy tc v thc hnh
thng nht tn dng chng t UCP500, Nh xut bn thng k.

9.

Phng thng mi quc t (2007), B tp qun quc t v L/C, Nh xut bn

i hc kinh t quc dn.

10.

V Thanh Thu (2005), Hi v p v thanh ton xut nhp khu qua phng
thc tn dng chng t, Nh xut bn thng k.

11.

VPBank, Quy trnh nghip v thanh ton quc t

12.

Website VPBank: www.vpb.com.vn

13.

Webiste ngn hng nh nc: www.sbv.gov.vn

14.

Website hot ng khoa hc:

http://www.tchdkh.org.vn/tchitiet.asp?code=2346

15.

Website Vietnam branding: http://vietnambranding.com/thong-tin/phong-suthuong-hieu/1107/UCP-600-%E2%80%93-han-che-rui-ro-trong-thanh-toanquoc-te

16.

Website i Hc Quc Gia TPHCM, khoa kinh t i ngoi:

http://www.ktdoingoai.com/diendan/showthread.php?t=1885

17.

Website tp ch thng mi:

http://www.tapchithuongmai.vn/home/detail.php?iCat=106&iData=385&mo
dule=news

18.

Website ngi lao ng: http://www.nld.com.vn/tintuc/kinh-te/140664.asp

19.

Website tp ch k ton: http://www.tapchiketoan.com/ngan-hang-taichinh/ngan-hang-thuong-mai/bao-thanh-toan-dich-vu-tien-ich-ngan-hangcung-cap-cho-doanh-nghiep-ban-2.html

PH LC
PH LC 1

BNG CU HI KHO ST
Knh cho cc anh/ch, chng ti ang tin hnh mt cuc kho st v hot ng tn
dng chng t ti VPBank. Mc ch ca cuc kho st ny l tm hiu nhng ri ro
pht sinh trong qu trnh thc hin giao dch tn dng chng t t xy dng
cc gii php c tnh kh thi trong vic phng nga, hn ch ri ro. V vy, chng
ti mong nhn c s h tr tch ca anh/ch trong vic cung cp cc thng tin
theo bng ny

Tn ngi tr li : .............................................................................................
Ni lm vic

: ..............................................................................................

Phn 1: Th tn dng xut khu

1. Khi nhn c th tn dng / sa i t ngn hng pht hnh, anh/ch thng

thng bo cho ngi th hng bng cch no
in thoi
Gi th
Email
Khc, xin nu r:

..................................................................................

2. Thi gian thng bo th tn dng / sa i:

Trong ngy lm vic k t khi nhn c th tn dng / sa i
Sau 1 ngy
Sau 2 ngy
Khc, xin nu r:

..................................................................................

3. Khi thng bo th tn dng / sa i cho ngi th hng, ngn hng thng gp

nhng ri ro no?
Sai st ca bu in, dch v chuyn pht th lm tht lc th tn dng, sa i
gc
B khch hng khiu kin v thng bo, chuyn tip chm
Xc nh tnh xc thc ca th tn dng, sa i
Khc, xin nu r:

..................................................................................

4. Khi nhn c b chng t xut trnh, ngn hng hon tt vic kim tra trong
thi hn
< 1 ngy
2 3 ngy
4 5 ngy
Khc, xin nu r:

..................................................................................

5. Khi kim tra chng t, nhng chng t no ngn hng thng gp sai st
Hi phiu
Ha n
Vn n
Khc, xin nu r:

..................................................................................

6. Khi kim tra chng t, ngn hng thng gp sai st no trn chng t:
M t hng ha khng ng th tn dng
Chng t bo him khng c k hu
Xut trnh chng t khng ng thi hn quy nh ca th tn dng
Khc, xin nu r:

..................................................................................

7. Nhng kh khn m ngn hng thng gp khi kim tra chng t l:

Th tn dng c nhng iu khon khng r rng
iu khon trong th tn dng mu thun nhau
Ngi th hng khng bit lp chng t theo yu cu th tn dng
Khc, xin nu r:

..................................................................................

8. Loi hnh chit khu m ngn hng ang s dng l:

Min truy i
C truy i
Khc, xin nu r:

..................................................................................

9. T l chit khu m ngn hng ang p dng l:

95-98%
<90%
Khc, xin nu r:

..................................................................................

10. Ngn hng chit khu cho khch hng trong trng hp:
B chng t hp l, ngn hng pht hnh c uy tn thanh ton hay ngn hng
pht hnh c quan h i l
Ngn hng pht hnh cam kt thanh ton vo ngy o hn hi phiu tr chm,
ngn hng pht hnh c uy tn thanh ton hay ngn hng pht hnh c quan h i
l
B chng t bt hp l nhng ngi th hng c quan h lu nm vi ngn
hng.
Khc, xin nu r:

..................................................................................

11. Nhng ri ro m ngn hng gp khi chit khu chng t l:

Khng pht hin ht sai st ca chng t nn ngn hng pht hnh t chi thanh
ton
Chit khu chng t bt hp l
Bt ng quan im chng t bt hp l vi ngn hng pht hnh
Khc, xin nu r:

..................................................................................

Phn 2: Th tn dng nhp khu

1. Mc k qu ngn hng thng p dng cho khch hng l

10-15% i vi khch hng giao dch lu nm
25-30% i vi khch hng giao dch mi giao dch
100% i vi hng ha nhp khu kh tiu th trn th trng
Khc, xin nu r:

..................................................................................

2. Ngn hng c kim tra li iu khon trong n ngh pht hnh th tn dng
v hp ng khng?
C
Khng

3. Nu iu khon trong n ngh pht hnh th tn dng v hp ng khng

ging nhau, ngn hng s ngh khch hng:
K xc nhn im khc bit trn ngh pht hnh th tn dng
B sung ph lc hp ng i vi cc im khc bit
Chu ph sa i th tn dng nu ngi th hng khng chp nhn.
Khc, xin nu r:

..................................................................................

4. Khi pht hnh th tn dng ngn hng thng quy nh mc Available with
Any bank by negotiation
Any bank by payment
Any bank by deferred payment.
Khc, xin nu r:

..................................................................................

5. Ngn hng c pht hnh bo lnh nhn hng theo yu cu khch hng khng?
C
Khng

6. Ngn hng pht hnh bo lnh nhn hng cho khch hng khi:
np tin 100% tr gi th tn dng.
Cam kt chp nhn tt c bt hp l ca chng t
Xut trnh bn sao ha n v vn n
Cam kt thanh ton phn chnh lch nu tr gi b chng t ln hn tr gi bo
lnh nhn hng
Tt c cc kin trn

7. Khi pht hnh sa i th tn dng, ngi chu ph l:

Ngi yu cu do ngi th hng khng ng th tn dng pht hnh khc
hp ng
Ngi th hng khng thc hin c nhng iu khon trong th tn dng
Ngn hng do sai st khi thc hin nghip v

8. Khi nhn c b chng t, ngn hng hon tt vic kim tra trong thi hn
< 1 ngy
2 3 ngy
4 5 ngy
Khc, xin nu r:

..................................................................................

8. Ngn hng c pht hin c bt hp l d ngn hng xut trnh xc nhn chng
t ph hp
C
Khng

9. Ni dung thng bo tnh trng chng t cho khch hng:

Chng t ph hp, ngh thanh ton trong vng 5 ngy lm vic k t khi nhn
c thng bo
Chng t bt hp l, ngh phn hi trong vng 5 ngy lm vic k t khi nhn
c thng bo

10. Nhng ri ro ngn hng thng gp khi thanh ton chng t nhp khu l:
Ngi yu cu pht hnh th tn dng mt kh nng thanh ton
Bt ng quan im chng t bt hp l gia ngn hng pht hnh v ngn hng
xut trnh khi thng bo bt hp l cho khch hng
Khch hng khiu kin v khng pht hnh th tn dng ng ni dung hp ng
Khc, xin nu r:

..................................................................................

Kin ngh:
Anh/ch c kin g m gim thiu ri ro tn dng chng t cho ngn hng?
.............................................................................................................................
.............................................................................................................................
.............................................................................................................................
.............................................................................................................................
.............................................................................................................................
.............................................................................................................................

Xin chn thnh cm n cc anh/ch

PH LC 2

KT QU CHI TIT VIC KHO ST

Phn1: Th tn dng xut khu

1. Hnh thc thng bo v thi gian thng bo:

- Vic thng bo th tn dng / sa i c u tin s dng ti ngn hng l in
thoi (chim t l 65%) v tnh tin li nhanh chng ca in thoi, cc hnh thc
cn li l th (chim 25%) v email (10%)
- Thi gian thng bo l Trong ngy lm vic k t khi nhn c th tn dng /
sa i (chim t l 90%) cho thy thi gian phc v khch hng nhanh chng ,
sau 1 ngy chim t l 10% cn li. Bi v i vi mt s th tn dng khng th
xc nh tnh chn tht ngay c, ngn hng phi nh ngn hng i l ca mnh
xc nh ri mi thng bo cho khch hng c

2. Ri ro khi thng bo th tn dng:

- Sai st ca bu in, dch v chuyn pht th lm tht lc th tn dng, sa i
gc chim t l 25%, l do l a ch khch hng trn th tn dng / sa i khng
ng vi t l thc t.
- B khch hng khiu kin v thng bo, chuyn tip chm chim t l 35% bi v
khch hng mun nhn th tn dng lin, trong khi ngn hng cn phi kim tra
th tn dng trc khi thng bo cho khch hng
- Xc nh tnh xc thc ca th tn dng, sa i chim t l 40%. Bi v ngn
hng ch c mu ch k, du ca ngn hng i l. Do , khi nhn c th tn
dng t ngn hng pht hnh khng phi ngn hng i l th rt kh xc nh tnh
chn tht ca th tn dng

3. Thi gian kim tra chng t xut trnh:

- 100% chn thi gian kim tra < 1 ngy bi v theo quy nh hin hnh ca ngn
hng thi gian kim tra 1 b chng t xut trnh l trong vng 5 gi lm vic.

4. Nhng chng t thng gp sai st l:

- Hi phiu chim t l 20%
- Ha n chim t l 25%
- Vn n chim t l 20%
- Bo him chim t l 15%
- Chng nhn xut x chim t l 10%
- Cc chng t khc: chng nhn s lng, cht lng, ngi th hng, thng bo
gi chng t chim t l 5%

5. Nhng sai st thng gp trn chng t l:

- M t hng ha khng ng th tn dng chim t l 30%
- Chng t bo him khng c k hu chim t l 15%
- Hi phiu k pht i tin ngi mua chim t l 10%
- Khi lng hng ha trn vn n v phiu ng gi khng ging nhau chim t
l 25%
- Ngy chng t bo him sau ngy giao hng chim t l 20%

6. Nhng kh khn ngn hng gp khi kim tra chng t l:

- Th tn dng c nhng iu khon khng r rng chim t l 35%
- iu khon trong th tn dng mu thun nhau chim t l 25%
- Ngi th hng khng bit lp chng t theo yu cu th tn dng chim t l
40%

Nguyn nhn ca cc sai st ny l ngi bn khng hiu ni dung th tn dng do

ro cn ngoi ng v khng bit UCP600 v ISBP681. K , ngi bn c ngh l
mnh giao hng thi ngi mua s thanh ton tin nn khng quan tm n vic lp

chng t ph hp th tn dng. Bi v ngi bn khng bit l ngn hng ch thanh

ton khi chng t ph hp ch khng phi hng ha c giao. Mt khc, nhng
sai st ny lm ngn hng gp kh khn rt nhiu khi hng dn ngi bn lp
chng t chng hn: 3 copies v 3 copies of hay giao hng iu kin FOB,
nhng vn n cc ph ghi freight prepaid, hiu lc th tn dng < ngy giao hng
+ thi gian xut trnh

7. Chit khu:
- C truy i chim t l 100% bi v theo quy nh ca ngn hng hin nay, hnh
thc chit khu c truy i c p dng cho tt c cc khch hng.
- T l chit khu 95-98% nu b chng t hp l v ngn hng pht hnh c uy tn
thanh ton chim t l 75%.
- T l chit khu <90% nu b chng t bt hp l nhng ngi th hng c quan
h lu nm vi ngn hng, chim t l 25%.
- Ri ro m ngn hng gp khi chit khu chng t

STT

Loi ri ro

T l

phiu

(%)

Khi chit khu chng t c truy i / i tin ngn hng pht hnh
1

Khng pht hin ht sai st ca chng t nn ngn

15

15

hng pht hnh t chi thanh ton

2

Chit khu chng t bt hp l

Chng t ph hp vi th tn dng nhng ngn

25

25

15

15

10

10

10

10

hng pht hnh tr hon thanh ton hoc khng

thanh ton
4

Bt ng quan im chng t bt hp l vi ngn

hng pht hnh

Khng th thc hin nhng iu khon quy nh

trong th tn dng

Gi chng t khng ng quy nh ca th tn

dng

Chng t b bt hp l do thi hn xut trnh

chng t v hiu lc th tn dng qu ngn

Khng i li c tin chit khu cho nh

xut khu khi ngn hng pht hnh t chi thanh
ton v nh xut khu khng c kh nng hon tr

Chng t bt hp l ngn hng pht hnh, ngi

mua p gi khi gi c hng ha bin ng

10

Cung cp ch th thanh ton cho ngn hng pht

hnh khng chnh xc

Phn 2: Th tn dng nhp khu

1. Trc khi pht hnh th tn dng

- Mc k qu: 10-15% i vi khch hng giao dch lu nm chim t l 20%, 2530% i vi khch hng giao dch mi giao dch chim t l 75%, 100% i vi
hng ha nhp khu kh tiu th trn th trng chim t l 5%
- 100% kin ng vi vic kim tra li iu khon trong n ngh pht hnh
th tn dng v hp ng. Nu iu khon trong n ngh pht hnh th tn dng
v hp ng khng ging nhau, 70% kin ngh khch hng xc nhn im
khc bit trn ngh pht hnh th tn dng v 30% kin ngh B sung ph
lc hp ng i vi cc im khc bit.

Vic ny nhm m bo rng buc trch nhim ca ngi mua, trnh vic tranh
chp khiu ni trong trng hp chng t ph hp th tn dng nhng ngi mua
khng mun nhn hng. K , vic ny cn nhm m bo an ton cho ngn hng.

- Mc Available with c 80% kin chn Any bank by negotiation thun

tin cho vic xut trnh chng t ca ngi bn, 20% chn Any bank by deferred
payment khi pht hnh th tn dng tr chm.

2. Th tn dng pht hnh:

- Ph sa i th tn dng: c 40% kin ng ngi yu cu do ngi th hng
khng ng th tn dng pht hnh khc hp ng, 50% kin ng ngi th
hng khng thc hin c nhng iu khon trong th tn dng, 10% kin
ng ngn hng do sai st khi thc hin nghip v
- Pht hnh th bo lnh nhn hng: 100% kin ng phi m bo cc yu cu
nh: np tin 100% tr gi th tn dng, cam kt chp nhn tt c bt hp l ca

chng t, xut trnh bn sao ha n v vn n, cam kt thanh ton phn chnh

lch nu tr gi b chng t ln hn tr gi bo lnh nhn hng
- Thi gian kim tra chng t: 100% kin < 1 ngy v theo quy nh ca ngn
hng thi gian kim tra chng t l trong vng 5 gi lm vic k t khi nhn b
chng t
- Ri ro ngn hng thng gp khi thanh ton chng t nhp khu

STT

Loi ri ro

Ngi yu cu pht hnh th tn dng mt kh

T l

phiu

(%)

20

20

nng thanh ton

2

Gi c hng ha bin ng bt li

Thng bo chng t bt hp l khng ng quy

15

15

10

10

20

20

nh thi gian ca UCP600

4

Khch hng khiu kin v tnh trng bt hp l

ca chng t do s thiu hiu bit ca nhn vin

Mt bn vn n ng bin bn gc nm ngoi
s kim sot ca ngn hng

Tranh chp lin quan n pht hnh bo lnh nhn

hng

Bt ng quan im chng t bt hp l gia

ngn hng pht hnh v ngn hng xut trnh khi
thng bo bt hp l cho khch hng

Thng bo t chi thanh ton nhng vn giao

chng t cho ngi yu cu pht hnh th tn
dng khi h mun nhn hng m khng ch
kin ca ngn hng xut trnh

Thanh ton khng ng ch th ca ngn hng

xut trnh nn tin b tr li

10

Ngi th hng lp chng t gi la ngn

hng

11

Khch hng khiu kin v khng pht hnh th tn

dng ng ni dung hp ng

12

Khch hng khng nhn c ng hng ha tha

thun trong hp ng

13

Khch hng khng nhn c hng v gp thin tai

PH LC 3

DANH SCH CC I TNG KHO ST

STT

H v tn

Ni lm vic

Nguyn Th Hi An

VPBank Hi S

H Nam Tin

VPBank Hi S

Nguyn Th Thanh Xun

VPBank Hi S

Nguyn Thanh Bnh

VPBank Hi S

L Quyt Thng

VPBank Hi S

Trn Th Minh

VPBank Hi S

Trn Th Hng Chu

VPBank Hi S

Nguyn Tn Nam

VPBank Hi S

Trn Thanh Phong

VPBank Hi S

10

Mai Th Thi H

VPBank Hi S

11

Vn Thanh Sn

VPBank Nng

12

Trng Th Hng Giang

VPBank Nng

13

Thi Th Ngc Hnh

VPBank Nng

14

Trn Vn Thnh

VPBank Nng

15

Trn Th Nhiu M

VPBank Nng

16

Nguyn Th Kim Oanh

VPBank Hi Phng

17

Nguyn Cu Thanh Chu

VPBank Hi Phng

18

Nguyn Th Phng

VPBank Hi Phng

19

Trn Xun Nht Vy

VPBank Hi Phng

20

Trn Ngc Cm T

VPBank Hi Phng

21

Nguyn Th Kim Yn

VPBank H Ch Minh

22

Nguyn Th Lin Phng

VPBank H Ch Minh

23

o Th Thu Tho

VPBank H Ch Minh

24

Trn Ngc H

VPBank H Ch Minh

25

Quch T Dip

VPBank H Ch Minh

26

Nguyn Th Ha

VPBank H Ch Minh

27

Nguyn Thanh Xun

VPBank H Ch Minh

28

Hunh Huy Anh Th

VPBank H Ch Minh

29

Thi Ngc Minh L

VPBank H Ch Minh

30

Nguyn Ph Hong

VPBank H Ch Minh

31

Ng Ngc Tuyn

VPBank H Ch Minh

32

Nguyn Th Vinh

VPBank H Ch Minh

33

Trn Thanh Trung

VPBank H Ch Minh

34

Ha Thanh Sn

VPBank H Ch Minh

35

Nguyn Th Mai Loan

VPBank H Ch Minh

37

Nguyn Ngc Qun

VPBank H Ch Minh

38

V Vn M

VPBank H Ch Minh

39

Dip M L

VPBank H Ch Minh

40

Trn Thanh Hng

VPBank H Ch Minh

41

V Th Ngc Phng

VPBank H Ch Minh

42

V Th Ngc Hng

VPBank H Ch Minh

43

V in Quang

VPBank H Ch Minh

44

Bnh Nguyn

VPBank H Ch Minh

45

Phm Thanh Tun

VPBank H Ch Minh

45

Nguyn Thy Dng

VPBank Si Gn

46

Phan Th Gia

VPBank Si Gn

47

V Th Hong Thng

VPBank Si Gn

48

V Thu Uyn

VPBank Si Gn

49

V Th Qunh Nga

VPBank Si Gn

50

Hunh Kim Ngc Dip

VPBank Si Gn

51

Ng Th Kim Loan

VPBank Si Gn

52

H Trng Thanh Nguyt

VPBank Si Gn

53

Nguyn Th M Tuyn

VPBank Si Gn

54

Trn Hng Thanh

VPBank Si Gn

55

Nguyn Cao Tr

VPBank Si Gn

56

Nguyn Th M Hnh

VPBank Si Gn

57

Nguyn Tn Lc

VPBank Si Gn

58

Phm Th Tuyt

VPBank Si Gn

59

Lm Ngc Dip

VPBank Si Gn

60

Ng Th Kim Ngn

VPBank Si Gn

61

Nguyn Th Kim Loan

VPBank Si Gn

62

Phm Ngc Dung

VPBank Si Gn

63

Nguyn Th Thanh Nga

VPBank Si Gn

64

Nguyn Trng Gia Lm

VPBank Si Gn

65

Nguyn Mnh Cng

VPBank Si Gn

66

Nguyn Hoi Thanh

VPBank Si Gn

67

Trn Ngc Qun

VPBank Si Gn

68

L Th Thanh Nhn

VPBank Si Gn

69

Lng Ngn Phn

VPBank Si Gn

70

Nguyn Th Duyn

VPBank Si Gn

71

Nguyn Ngc Phng

VPBank ng Nai

72

Bi Trn Hun

VPBank ng Nai

73

Bi Th Bo Ngc

VPBank ng Nai

74

Nguyn Tn Pht

VPBank ng Nai

75

Nguyn Thnh Tm

VPBank ng Nai

76

Trn Th Hong Phng

VPBank ng Nai

77

V Thnh Long

VPBank ng Nai

78

Ng Thanh Tm

VPBank ng Nai

79

Nguyn Th Minh Ph

VPBank ng Nai

80

Nguyn Hi L

VPBank ng Nai

81

Phm nh Chiu

VPBank Long An

82

Nguyn Th Phng Uyn

VPBank Long An

83

Nguyn Vn i

VPBank Long An

84

Nguyn Th Thanh Thanh

VPBank Long An

85

Ng Thanh Ngc

VPBank Long An

86

H M Tuyn

VPBank Long An

87

Lu Th Hng Ph

VPBank Long An

88

on Th Lm

VPBank Long An

89

Phm Hng Nga

VPBank Long An

90

Nguyn Th Tuyt Vn

VPBank Long An

91

Vn Th Tng Vy

VPBank Cn Th

92

Nguyn Th Hng Cm

VPBank Cn Th

93

Phm Th Ngc T

VPBank Cn Th

94

Hunh Th Thy Hoa

VPBank Cn Th

95

Trn Ngc Huyn Trang

VPBank Cn Th

96

Phm Cng Toi

VPBank Cn Th

97

Phm Cng Hun

VPBank Cn Th

98

Nguyn Vn Xun

VPBank Cn Th

99

Cao Tng Thin

VPBank Cn Th

100

Nguyn Hi Lu

VPBank Cn Th