Hạn chế rủi ro tín dụng tại Ngân hàng TMCP An Bình ABbank chi nhánh TP.HCM

BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƯỚC VIỆT NAM TRƯỜNG ĐẠI HỌC NGÂN HÀNG TP. HỒ CHÍ MINH

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LÊ KIẾN LÂM TUYỀN

HẠN CHẾ RỦI RO TÍN DỤNG

TẠI NGÂN HÀNG TMCP AN BÌNH (ABBANK) CHI NHÁNH TPHCM

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KHÓA LUẬN TỐT NGHIỆP CHUYÊN NGÀNH: TÀI CHÍNH - NGÂN HÀNG

MÃ SỐ: 7340201

NGƯỜI HƯỚNG DẪN KHOA HỌC TS. LÊ ĐÌNH HẠC

TP HỒ CHÍ MINH, NĂM 2018

TÓM TẮT KHÓA LUẬN

Ngân hàng thương mại chiếm một vai trò quan trọng trong nền kinh tế, xã hội và đời sống mỗi người. Đây là nơi người dân an tâm gửi tiền khi có tiền nhàn rỗi, vay vốn khi cần tiền để sản xuất kinh doanh, phục vụ đời sống,.. Do đó các Ngân hàng thương mại luôn nằm trong sự quản lý chặt chẽ của pháp luật và nhà nước để đảm bảo sự hoạt động của Ngân hàng an toàn. Vì đây là ngành kinh doanh dựa trên tiền bạc và là nơi nắm giữ tiền của người dân nên việc kiểm soát các rủi ro trong hoạt động càng được quan tâm nhiều hơn.

Thông qua quá trình thực tập và nghiên cứu tại Ngân hàng thương mại cổ phần AN Bình, tác giả thực hiện đề tài khóa luận: “Hạn chế rủi ro tín dụng tại Ngân hàng TMCP An Bình chi nhánh TP Hồ Chí Minh”. Với mục tiêu là đề ra các biện pháp hạn chế rủi ro tại Ngân hàng sau khi phân tích thực trạng rủi ro tín dụng tại Ngân hàng, tác giả sử dụng phương pháp định tính, thống kê và phân tích để thấy được những mặt còn hạn chế trong công tác quản lý rủi ro tín dụng của Ngân hàng.

Qua quá trình phân tích có thể thấy hoạt động tín dụng của Ngân hàng trong thời gian vừa qua có sự tăng trưởng ổn định nhưng cũng còn nhiều mặt hạn chế. Từ những hạn chế và nguyên nhân đó, tác giả sẽ đề ra những biện pháp giảm thiểu rủi ro tín dụng trong quá trình hoạt động của Ngân hàng, góp phần làm hoạt động kinh doanh của Ngân hàng an toàn và tốt hơn.

ABSTRACT

Commercial banks play an important role in the economy, society and deepening of each person's life the life of each person. It is not only a place for people to deposit money, save money, borrow capital when needed to produce business, but also provide financial support to customers when they need to buy houses, buy cars to service and improve the quality of life, help them to have financial resources for study abroad or invest. Especially in the modern industrialization era, when the economy is expanded and developed, the speed of human life is faster, the services and products of the bank need to be changed and replaced to meet all the needs of client. With the advancement of technology and science technology, banks are gradually developing, bringing the most convenience to customers. Customers do not need to go to a bank or a bank branch when they want to make transactions such as money transfer, bill payment anymore, but just through the application on the phone can be to do so easily. It is also because the banking products and services are more and more convenient, so the risks associated with it are also increasing. Commercial banks are always in the strict control of the law and the state to ensure the operation of the Bank safe and effective. As this is a money-based business and a place to hold people's money, the more operational risk management is concerned. Bank risk can come from a number of factors such as unusual changes in policies, natural disasters, storms and floods, due to the unstable economy; loose legal environment, lack of synchronization; political and social changes at domestic and foreign; the fluctuation of the economy, ... Or the risk may come from within the bank itself such as loose credit policy, the staff do not comply with regulations, the department is not effective, ethics bad employee, internal control is not tight; ... or may also be from the customer that the bank is serving such as poor business ability, ability to organize business production of the leadership is limited; customers use the wrong capital’s purpose; clients are not willing to repay,... Risk can come from many sides and cannot be avoided. In the Bank's activities, credit activities are considered as an important area, bringing the main profit, affecting the

existence and development of the Bank. This is also the most risky activity for the Bank. The impact of the credit risk will cause bad consequences for the Bank, particularly the business results of the Bank is reduced, bringing the Bank into bankruptcy. And even higher it will affect the whole banking system and the whole economy.

In recent years, the state has restructured the bank system and accelerated the handling of bad debts, contributing to the country's economic development in the new period. However, there are still unresolved issues in the implementation process. Credit information is lacking of credibility and transparency, the handling of security assets in the bank still face many difficulties, existing loans, debt is difficult to recover. These issues will lead to risks to the Bank if not handled well. The assessment, appraisal and good management of loans, disbursements will limit the credit risks that the bank will face, and will inevitably reduce bad loans for the Bank. Therefore, how to manage credit risk effectively is a problem that commercial banks, managers and researchers are very interested in, especially in the financial and financial situation in global fluctuations as today.

Throughout the internship and research process at An Binh Commercial Joint Stock Bank, the author has conducted a thesis entitled "Credit risk mitigation at An Binh Commercial Joint Stock Bank - Ho Chi Minh City Branch". The objective of this thesis is to set risk mitigation measures in the Bank after analyzing the current situation of credit risk at the Bank. By collecting data from bank documents, the author uses qualitative, statistical and analytical methods to see the limited aspects of the Bank's credit risk management.

The lecture is divided into three chapters. Chapter one is an overview of credit risk at banks. This chapter at first will discuss the concept of credit activity at commercial banks, and also write about the classification as well as the characteristics of credit operations. Next, the author will present concepts, classification and criteria for credit risk assessment. In addition, the causes of credit risk as well as the consequences of the risk will also be discussed in this chapter. In

addition, chapter one will also include lessons learned in mitigating risks of banks around the world so that banks in Vietnam can learn. Chapter one will provide a theoretical basis for the author to analyze the bank's current situation in the next chapter.

In chapter two, the author will analyze the current credit risk situation in ABBANK. Firstly, the author will present an overview of the formation process as well as the information about An Binh Commercial Joint Stock Bank and Ho Chi Minh City Branch such as vision, mission, core values of the bank and business performance of the branch. In addition, the products and services that banks are providing now as well as the credit granting process will also be covered in this chapter. Next, the author will analyze the current credit situation of the branch to see the performance of the branch in the past. then the author analyzes the credit risk at the branch through the criteria mentioned in chapter one, including overdue debt, bad debt and credit risk reserve. It will conclude that the results the branch has achieved, the causes that exist and the reasons for that limitation. This would be the basis for suggesting banking measures to limit credit risk in the next chapter.

Chapter three is also the final chapter of the thesis. Chapter three will work out solutions to mitigate credit risks and also make recommendations to the State Bank of Vietnam and ABBANK itself to create a more efficient working environment. First in this chapter are the bank's future directions, the proposed measures must be consistent with the objectives of the bank, contributing to improve the bank's operational efficiency and credit quality. In the next section, based on the causes and limitations of the bank in chapter two, the author will propose measures to reduce the risk of the bank. Finally, the author will present recommendations to the State Bank and the bank itself to improve and improve the quality of factors affecting the operation of the bank

Through the process of analysis, it can be seen that the Bank's credit activities in recent years have had stable growth but also many limitations. Credit growth of banks has increased, with the proportion of individual customers increasing rapidly.

This is a good trend when personal credit is needed more and more because each individual is increasingly demanding in the use of capitals and this is also the trend of banks in the world. In terms of borrowing terms, short-term loans account for the majority of total loans, suggesting that the bank has a fast turnover that can meet the working capital needs of businesses and individuals. Outstanding debt is also accompanied by increased risks. After analysis, it can be see that the bank's overdue debt increased, especially two indicators of doubtful loan and potential loss loan. These two indicators increase that show the ability to control the bank loans are still limited. In addition, the bad debt ratio of the branch decreased slightly from the previous year, which is a positive sign for the bank, suggesting that the measures to reduce the bad debt of the bank are effective but not significant. Bad debt declined slightly in part due to both overdue debt and doubtful debt, while these two also accounted for a high proportion of bad debt. Therefore, firstly to reduce bad debt proportion, the bank needs to control the loans, encourage customers to pay debts to reduce the two indicators of overdue debt. After analyzing, it can be seen that the bank has some results such as bad debt ratio decrease ; The structure of outstanding loans is no longer dominated by corporate customers; the number of individual customers also increases each year; provisioning ratio decreased, ... Along with the remaining limitations such as the slow growth rate of credit debt; indicators of doubtful loan and potential loss loan rise;… The reason of these restrictions can be mentioned as: Internal guidelines are not clearly guided; The staff has not been effective; The information source is lacking and authenticity is not high;…

From these limitations and causes, the author will propose measures to minimize credit risks in the course of operation of the Bank as specific guidance documents, internal regulations in the Bank; Constantly improving the quality of our staff; Improve the quality of credit information ..., supply with some recommendations to the State Bank and banks to build a healthy, safe, effective and prestigious banking system for the people.

LỜI CAM ĐOAN

Khóa luận này là công trình nghiên cứu riêng của tác giả, kết quả nghiên cứu là trung thực, trong đó không có các nội dung đã được công bố trước đây hoặc các nội dung do người khác thực hiện ngoại trừ các trích dẫn được dẫn nguồn đầy đủ trong khóa luận

MỤC LỤC

CHƯƠNG 1: TỔNG QUAN VỀ RỦI RO TÍN DỤNG TẠI CÁC NGÂN HÀNG THƯƠNG MẠI 1

1.1. Tổng quan về hoạt động tín dụng tại các NHTM 1

1.1.1. Khái niệm của tín dụng Ngân hàng 1

1.1.2. Phân loại tín dụng Ngân hàng 1

1.1.2.1. Phân loại theo mục đích sử dụng tín dụng 1

1.1.2.2. Phân loại theo thời hạn cấp tín dụng 2

1.1.2.3. Phân loại theo xuất xứ/ nguồn gốc của khoản tín dụng 2

1.1.2.4. Phân loại theo tính chất đảm bảo/ mức độ tín nhiệm của người vay...3

1.1.2.5. Phân loại tín dụng theo hình thức cấp tín dụng 3

1.1.3. Đặc điểm tín dụng Ngân hàng 5

1.2. Rủi ro tín dụng trong hoạt động của NHTM 8

1.2.1. Khái niệm về rủi ro tín dụng 8

1.2.2. Phân loại rủi ro tín dụng 8

1.2.3. Các tiêu chí đánh giá rủi ro tín dụng 10

1.2.3.1. Nợ quá hạn 10

1.2.3.2. Nợ xấu 12

1.2.3.3. Dự phòng rủi ro tín dụng 13

1.2.4. Nguyên nhân dẫn đến rủi ro tín dụng 13

1.2.4.1. Nguyên nhân từ phía Ngân hàng 13

1.2.4.2. Nguyên nhân từ phía khách hàng 15

1.2.4.3. Nguyên nhân khác 16

1.2.5. Hậu quả của rủi ro rín dụng 17

1.3. Kinh nghiệm một số nước về hạn chế rủi ro tín dụng 18

1.3.1. Kinh nghiệm của Mỹ 18

1.3.2. Kinh nghiệm Ngân hàng ANZ Australia 19

CHƯƠNG 2: THỰC TRẠNG RỦI RO TÍN DỤNG TẠI NGÂN HÀNG TMCP AN BÌNH CHI NHÁNH TP HỒ CHÍ MINH 22