Hạn chế rủi ro tín dụng tại ngân hàng TMCP An Bình (ABBank) chi nhánh TPHCM: Khóa luận tốt nghiệp Đại học / Lê Kiến Lâm Tuyền

BỘ GIÁO DỤC VÀ ĐÀO TẠO NGÂN HÀNG NHÀ NƢỚC VIỆT NAM

TRƢỜNG 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

KHÓA LUẬN TỐT NGHIỆP

CHUYÊN NGÀNH: TÀI CHÍNH - NGÂN HÀNG

MÃ SỐ: 7340201

NGƢỜI HƢỚNG DẪN KHOA HỌC

TS. LÊ ĐÌNH HẠC

TP HỒ CHÍ MINH, NĂM 2018

TÓM TẮT KHÓA LUẬN

Ngân hàng thƣơng mại chiếm một vai trò quan trọng trong nền kinh tế, xã hội và

đời sống mỗi ngƣời. Đây là nơi ngƣời 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

thƣơng mại luôn nằm trong sự quản lý chặt chẽ của pháp luật và nhà nƣớc 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 ngƣời dân nên việc kiểm soát các rủi ro trong hoạt

động càng đƣợc quan tâm nhiều hơn.

Thông qua quá trình thực tập và nghiên cứu tại Ngân hàng thƣơng 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 phƣơng pháp định tính, thống kê và phân tích để thấy đƣợc

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 trƣởng ổn định nhƣng 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.