TRNG I HC NGOI THNG

KHOA KINH T V KINH DOANH QUC T

ti
Phn tch quy trnh thanh ton quc t
bng L/C


Nhm: 06
Lp: GDTMQT5
Gio vin hng dn: ThS. Nguyn Th Hin







H Ni, 2011
MC LC

Li m u

Chng 1 : TNG QUAN V PHNG THC THANH TON TN DNG
CHNG T
I. Khi nim.......3
1. Khi nim
2. Cc bn tham gia vo phng thc thanh ton tn dng chng
t
II. C s php l ca thanh ton tn dng chng t .................................. 3
III. iu kin m L/C ................................................................................... 4
IV. Bn cht v ngha ca phng thc thanh ton tn dng chng t ... 4
1. Bn cht
2. ngha
V. Ni dung ch yu ca mt th tn dng thng mi ............................. 5
VI. c im ca giao dch L/C .................................................................. 5
VII. Quy trnh thc hin phng thc thanh ton tn dng chng t........... 6
1. Quy trnh m L/C
2. Quy trnh thanh ton L/C
VIII. Cc loi th tn dng thng mi .......................................................... 9
1. Th tn dng c th hy ngang (Revocable L/C)
2. Th tn dng khng th hy ngang (Irrevocable L/C)
3. Th tn dng khng hy ngang c xc nhn (Confirmed
irrevocable letter of credit)
4. Th tn dng khng th hy ngang, min truy i (Irrevocable
without recourse letter of credit)
5. Th tn dng tun hon (Revolving letter of credit)
6. Th tn dng gip lng (Back to back letter of credit)
7. Th tn dng i ng (Reciprocal L/C )
8. Th tn dng thanh ton chm (Deferred payment L/C)
9. Th tn dng d phng (Stand by L/C )
10. L/C c th chuyn nhng c (Irrevocable transferable L/C)
11. Th tn dng vi iu khon ( Red clause L/C )
12. Th tn dng c iu khon T/TR (Telegraphic transfer
reimbursement)

Chng 2 : LI CH, RI RO V CC BIN PHP KHC PHC RI
RO TRONG PHNG THC THANH TON TN DNG CHNG T
I. Li ch v ri ro ................................................................................... 10
1. i vi ngi nhp khu
2. i vi ngi xut khu
3. i vi ngn hng m L/C
II. Mt s bin php hn ch ri ro .......................................................... 12
Chong 3: THC TRNG V HOT NG THANH TON BNG L/C
TI NGN HNG T-PTVN CHI NHNH QUANG TRUNG
I. Mt vi nt v qu trnh thnh lp, pht trin v hot ng ca ngn hng
T-PTVN v chi nhnh Quang Trung.//////12
1. Khi qut v qu trnh hnh thnh v pht trin
2. c im kinh doanh ca Ngn hng T-PT Vit Nam
II. Thc trng thanh ton bng L/C ti chi nhnh Quang Trung..............15
1. Quy trnh nghip v thanh ton bng L/C
2. Kt qu hot ng thanh ton quc t ti ngn hng T-PTVN chi
nhnh Quang Trung ......................................................................................
3. nh gi chung

CHNG I
TNG QUAN V PHNG THC THANH TON TN DNG CHNG
T

I.KHI NIM:
1. KHI NIM:
-Tn dng chng t l phng thc thanh ton trong mt ngn hng
theo yu cu ca khch hng cam kt s tr mt s tin nht nh cho ngi
th hng hoc chp nhn hi phiu, do ngi ny k pht trong phm vi
s tin nu ngi ny xut trnh c b chng t thanh ton ph hp
vi nhng quy nh nu ra trong th tn dng.
iu 2 trong UCP 500 ca Phng Thng Mi Quc T a ra mt nh
ngha hon chnh hn, theo , tn dng chng t l : Bt c tha thun
c gi hoc miu t nh th no, theo ngn hng ( ngn hng pht
hnh ) hnh ng theo yu cu v ch th ca khch hng ( ngi yu cu
m th tn dng ) hoc i din cho chnh bn thn mnh :
Thanh ton cho, hoc theo lnh ca ngi th ba (ngi th hng)
hoc chp nhn v thanh ton hi phiu do ngi th hng k pht ;
y quyn cho ngn hng khc thanh ton, chp nhn v thanh ton hi
phiu ; hoc
Cho php ngn hng khc chit khu chng t quy nh trong th tn
dng, vi iu kin chng ph hp vi tt c iu khon v iu kin ca
th tn dng.
T khi nim trn ta thy rng tn dng th hay th tn dng l vn bn
quan trng nht trong phng thc thanh ton tn dng chng t. Th tn
dng (letter of credit) gi tt l L/C l vn bn php l trong mt ngn
hng theo yu cu ca khch hng s ng ra cam kt s tr cho ngi th
hng mt s tin nht nh nu ngi ny xut trnh b chng t ph hp
vi nhng quy nh nu trong vn bn.
2.CC BN THAM GIA PHNG THC TN DNG CHNG T:
-Ngi xin m L/C (Applicant) : L t chc nhp khu hng ha , ngi
mua
-Ngi hng li (Beneficiary): l ngi bn, ngi xut khu hng ha ,
hoc bt c ngi no khc m ngi xut khu ch nh .
-Ngn hng m hay ngn hng pht hnh th tn dng (The issuing bank):
L ngn hng i din cho ngi nhp khu , n cung cp tn dng cho
ngi nhp khu . L ngn hng thng c hai bn nhp khu v xut
khu tha thun la chn v c qui nh trong hp ng , nu cha c
s qui nh trc ngi nhp khu c quyn la chn .
-Ngn hng thng bo th tn dng (The advising bank) :thng bo cho
ngi xut khu bit th tn dng m, l ngn hng i l ca ngn
hng m th tn dng nc ngi xut khu
- Ngoi ra cn c mt s ngn hng khc tham gia vo phng thc thanh
ton ny:
+ Ngn hng xc nhn (The confirming bank) : l ngn hng xc nhn trch
nhim ca mnh s cng ngn hng m th tn dng bo m vic tr tin
cho ngi xut khu, trong trng hp ngn hng m th tn dng khng
kh nng thanh ton, ngn hng xc nhn c th va l ngn hng thng
bo th tn dng hay l mt ngn hng khc do ngi xut khu yu cu .
+Ngn hng thanh ton(The paying bank) : c th l ngn hng m th tn
dng hoc c th l mt ngn hng khc c ngn hng m th tn dng
ch nh
+ Ngn hng thng lng (The negotiating bank):l ngn hng ng ra
thng lng b chng t v thng cng l ngn hng thng bo L/C.
+ Ngn hng chuyn nhng (The transfering bank), ngn hng ch nh
(The nominated bank), ngn hng hon tr ( The reimbursing bank), ngn
hng i tin (The claiming bank), ngn hng chuyn chng t (The
remitting bank).
II. C S PHP L CA THANH TON TN DNG CHNG T
- Quy tc v tp qun v thc hnh thng nht v tn dng chng t
(Uniform customs and practice for documentary credits UCP DC) ca
ICC.n nay UCP 5 ln sa i vo 1952, 1962, 1974,1983 (UCP 400),
1993 (UCP 500). Hin nay UCP c s dng ti 180 nc trn th gii,
1962 ln u tin c dch ra ting Vit.
- S hiu 500 ban hnh 1993 c hiu lc k t ngy 1/1/1994, UCP600 c
hiu lc vo ngy 1/1/2007
- Thng 12/1996, trn tinh thn c th ha iu 19 ca UCP 500, ICC
ban hnh quy tc s 525 thng nht v bi hon chuyn tin gia cc NH
vi nhau vi nhau (Uniform rules for bank to bank reimbursements under
documentary credits URR 525) c hiu lc k t ngy 1/1/1996. Vit Nam
bt u thc hin k t ngy 1/7/1996.
- p ng yu cu cch x l chng t in t trong tn dng (TD) chng
t c ICC cp trong cuc hp ngy 24/5/2000 ti Paris, sau 18 thng
n lc thc hin, ICC cho ra i vn bn b sung e.UCP (c coi l UCP
500.1) c hiu lc thng 2/2002
- u 2003, ICC cho ra i vn bn No. 465 ISBP The International
Standard Banking Practice for examination of documents under
documentary credits ( Thc hnh NH theo tiu chun quc t v kim tra
chng t theo TD chng t)
-Thng 1/2007 p dng UCP600
- Ngoi ra TD chng t cn c iu chnh bi cc vn bn php l nh
: Incorterm 2000, lut hi phiu, ... v cc tp qun thng mi quc t.
Trn thc t tp qun thng mi quc t c nh hng nht nh n
vic hai bn la chn cc iu khon trong hp ng, cng nh tp qun
kinh doanh ca NH,
III. IU KIN M L/C:
- n xin m L/C tr ngay( at sight) ( theo mu in sn ca Ngn hng). C
s vit n l hp ng mua bn ngoi thng k kt.
- i vi L/C tr chm
+ Giy php nhp khu ( nu c) hoc quota nhp.
+ Phng n bn hng thanh ton nhp khu
+ n xin m L/C tr chm (theo mu in sn ca ngn hng).C s vit
n l hp ng mua bn ngoi thng k kt.
+ n xin bo lnh v cam kt tr n ( theo mu ca ngn hng)
IV. BN CHT V NGHA CA PHNG THC THANH TON TN
DNG CHNG T:
1.BN CHT :
- Trc tin, tn dng chng t l mt phng thc thanh ton lin quan
n vic xut trnh b chng t hp l. Ngi bn s c bo m thanh
ton nu xut trnh ti ngn hng b chng t ph hp vi nhng quy nh
ra. Phng thc thanh ton tn dng chng t cng c th hiu nh l
mt khon tm ng m ngn hng dnh cho nh nhp khu hoc nh xut
khu. T tnh cht ca th tn dng c th suy ra :
+ Th nht, ch c nhng t chc tn dng mi c quyn thc hin cc giao
dch ny.
+ Th hai, do tnh c quyn ca hot ng ngn hng, giao dch thanh
ton ny ch c th c thc hin thng xuyn bi cc t chc tn dng.
2. NGHA :
-L mt chng t: cc dng L/C khng bng chng th iu v gi tr,
chng th phi bng vn bn(qua in tn:by cable, telex, swift..)mi c gi
tr.
-L mt cam kt tr tin hoc l mt chp nhn tr tin ch khng phi l
mt li ha.
-Do mt ngi pht hnh song c th cho mt hay nhiu ngi hng
li.ngi pht hnh th tn dng phi l NHTM.
-Cn c tr tin ca L/C thng mi l cc chng t.
-L mt cam kt tr tin c iu kin v c thi hn.
-Tn dng chng t c nhiu cng ty, ngn hng u tin la chn v n
p ng c nhng yu cu ch yu ca thng mi quc t.
+ Th nht, do cc i tc k kt hp ng thng c tr s nhng quc
gia khc nhau nn gia cc bn vn tn ti s thiu tin tng ln nhau,
phng thc tn dng chng t gip loi b ro cn .
+ Th hai, trong giao dch tn dng chng t, lun c s hin din ca cc
ngn hng i din ca hai bn i tc, cng vi nhng yu cu kht khe v
b chng t, nhng yu t s dung ha li ch i nghch gia cc bn
trong hp ng.
V.NHNG NI DUNG CH YU CA MT TH TN DNG THNG
MI:
1. S hiu, a im v ngy m L/C (No of L/C, place and date of issuing)
+ S hiu
+ a im m (Place of issuing): L ni m ngn hng m L/C vit cam
kt tr tin cho ngi xut khu..
+ Ngy m (Issuing date): L ngy bt u pht sinh cam kt ca ngn
hng m vi ngi xut khu, l ngy bt u tnh thi hn hiu lc ca
L/C v l cn c ngi xut khu kim tra xem ngi nhp khu thc
hin vic m L/C c ng hn nh quy nh trong hp ng khng.
2. Loi th tn dng: mi loi L/C u c tnh cht, ni dung khc
nhau,quyn li ngha v ca cc bn lin quan cng khc nhau nn cn xc
nhn loi th tn dng cn m.
3. Tn a ch ca ngi th hng (Beneficiary) c lin quan n phng
thc tn dng chng t:
4. S tin ca th tn dng: S tin ca th tn dng (Amount of money):
S tin ca L/C va ghi bng s, va ghi bng ch v thng nht vi nhau
hc c th ch cn s tin bng s. Tn ca n v tin t phi r rng.
Cch ghi s tin tt nht l ghi mt s gii hn m ngi xut khu c th
t c. Nhng t khong chng, khong hoc nhng t ng tng
t c dng ch bin s tin ca L/C cho php x dch hn km
khng qu 10% ca tng s tin .
5. Thi hn hiu lc (Expiry date): l thi hn m ngn hng m L/C cam
kt tr tin cho ngi xut khu nu ngi xut khu xut trnh b chng
t trong thi hn v ph hp vi L/C.
6.Thi hn tr tin ca L/C (Latest payment date): l thi hn tr tin ngay
hay tr tin v sau. iu ny c th nhn dng hi phiu ca ngi xut
khu k pht. Thi hn v giao hng cng c ghi trong L/C v do hp
ng mua bn quy nh nh phn tch trn, thi hn giao hng c th
c quan h cht ch vi thi hn hiu lc ca L/C.
7.Thi hn giao hng (shipment date):l thi hn quy nh bn bn phi
chuyn giao hng cho bn mua k t khi th tn dng c hiu lc.
8. Nhng ni dung v hng ho (Description of goods): tn hng, s lng,
trng lng (c c sai lch cho php) , gi c, quy cch phm cht, bao b,
k m hiu..cng c ghi vo th tn dng.
9. Nhng ni dung v vn ti (Shipment term): giao nhn hng ho nh iu
kin c s giao hng, ni gi, giao hng tng phn..ni giao hng cng
c ghi vo th tn dng.
10. Nhng chng t m ngi xut khu phi xut trnh (Documents for
payment): l ni dung then cht ca th tn dng, bi v b chng t quy
nh trong th tn dng l mt bng chng ca ngi xut khu chng
mnh rng mnh hon thnh ngha v giao hng v lm ng nhng quy
nh ca th tn dng.
11.S cam kt tr tin ca ngn hng m L/C: l ni dung cui cng ca th
tn dng v n rng buc trch nhim ca ngn hng m L/C.
12. Nhng iu kin c bit khc:nh ph ngn hng c tnh cho bn
no, iu kin c bit hng dn i vi ngn hng chit khu, dn chiu
s UCP p dng
13. Ch k ca ngn hng m L/C : L/C thc cht l mt kh c dn s, do
vy ngi k n cng phi l ngi c y nng lc hnh vi, nng lc
php l tham gia v thc hin quan h dn lut. L/C m bng th phi
c k bng ch k c lu k ti ngn hng i l. L/C m bng in
phi c s ng ca ngn hng v cn c vo m kha (textkey) ca L/C.
VI.C IM CA GIAO DCH L/C:
1. L/C l hp ng kinh t hai bn: L/C l hp ng kinh t c lp ch ca
hai bn l ngn hng pht hnh v ngi th hng.Mi yu cu v ch th
ca ngi xin m L/C khng c th hin trong L/C.
2. L/C c lp vi hp ng c s v hng ha: L/C c hnh thnh trn
c s hp ng ngoi thng nhng sau khi c thit lp n li hon ton
c lp vi hp ng ny. Mt khi L/C c m v c cc bn chp
nhn, th cho d ni dung ca L/C c ng vi hp ng ngoi thng hay
khng cng khng lm thay i quyn li v ngha v ca cc bn c lin
quan n L/C.
3. L/C ch giao dch bng chng t v thanh ton ch cn c vo chng t:
- Chng t trong giao dch L/C c tm quan trng c bit, n l bng
chng v vic giao hng ca ngi bn, l i din cho gi tr hng ha
c giao. Do chng tr thnh cn c ngn hng tr tin, nh
nhp khu hon tr tin cho ngn hng, l chng t i nhn hng ca nh
nhp khu v.v
- Khi chng t xut trnh l ph hp th ngn hng pht hnh phi thanh
ton v iu kin cho nh xut khu, mc d trn thc t hng ha c th
khng c giao hoc c giao khng hon ton ng nh ghi trn chng
t.
4. L/C yu cu tun th cht ch ca b chng t: y l nguyn tc c bn
ca giao dch L/C. c thanh ton ngi xut khu phi lp c b
chng t ph hp, tun th chawtj ch cc iu khon v iu kin ca L/C
bao gm: s loi, s lng mi loi v ni dung chng t phi p ng c
chc nng ca chng t c lin quan.
5. L/C l cng c thanh ton hn ch ri ro hay l cng c t chi thanh ton
v la o:
- Trong thc tin thng mi quc t do din bin ca th trng gi c m
L/C c th b lm dng tr thnh cng c t chi nhn hng, t chi
thanh ton v l cng c gian ln, la o.
- Do tnh cht c lp ca L/C vi hp ng c s, nn bn la o c th
li dng khng giao hng hoc giao hng khng ng, nhng vn lp b
chng t thanh ton.
VII: QUY TRNH THC HIN PHNG THC THANH TON TN
DNG CHNG T:








1. Quy trnh m L/C:


( 2) L/C



(1) giy ngh m L/C (3)L/C



Hp ng





Bc 1 :Cn c vo hp ng mua bn ngoai thng, t chc nhp khu lp
giy ngh m L/C gi n ngn hng phc v mnh(ni n v nhp khu
m ti khon ngoi t) yu cu ngn hng m mt L/C cho ngi bn hay
ngi xut khu:
- H s m L/C: (np vo phng TTQT ca NH thng mi)
+ Giy ngh m th tn dng
+ Hp ng mua bn ngoi thng
+ Giy php nhp khu, th bo lnh NH (nu c)... v mt s chng t
khc c lin quan.
+ Bo co ti chnh
+ Phng n sn xut kinh doanh
+ H s v ti sn bo m (nu vay NH thanh ton L/C hoc m L/C tr
chm)
- Phng tn dng tin hnh thm nh (h s m L/C k qu di 100% )
quyt
nh
NH m L/C
NH thng bo L/C
Ngi xin m
L/C (NK)
Ngi hng
th L/C (XK)
+ Chp thun hoc t chi m L/C
+ Mc k qu L/C.
- Khch hng tin hnh k qu L/C, nu s d TK tin gi ngoi t khng
k qu th c th xin mua ngoi t k qu L/C
- NH m L/C hon tt h s m L/C
Bc 2 :Cn c vo yu cu m th tn dng ca t chc nhp khu v cc
chng t c lin quan , nu ng ngn hng trch ti khon n v m ti
khon tn dng s tin k qu bng 100% tr gi th tn dng, trong trng
hp L/C tr ngay hoc mt t l phn trm trn tr gi th tn dng, trong
trng hp L/C tr chm.
- Ngn hng pht hnh L/C
- Son tho L/C kim tra L/C
- Xin test
- Xin kin ca lnh o phng
- Chuyn L/C qua h thng swift
- In L/C giao cho nh NK
- Thu ph
Bc 3 : Khi nhn c th tn dng ca ngn hng m L/C gi n, ngn
hng thng bo s tin hnh kim tra, xc bo in m L/C, ri chuyn bn
chnh L/C cho nh xut khu di hnh thc vn bn nguyn vn. Nu gi
bng th th kim tra ch k, nu gi in th kim m.
- Ngn hng thng bo L/C
- Kim tra tnh chn tht b ngoi ca L/C
- Kim tra ni dung L/C
- Thng bo L/C v km theo xc nhn L/C nu c (thng bo L/C)
- Thu ph : ph thng bo, ph xc nhn (nu c), in ph


2. Quy trnh thanh ton L/C:
Quy trnh thanh ton L/C ti ngn hng m L/C:
(7) thanh ton
(6) telex v b chng t
(9) thanh ton & (5) b chng
(8) thanh
nhn b chng t t
ton
(4) hng ha
Quy trnh thanh ton ti ngn hng ch nh trn L/C:
XK
NK
NH thng lng NH m L/C
(8) Thanh ton

(7) b chng t
(9) thanh ton v (5) b (6)
thanh ton
nhn b chng t chng t chit khu



(4) hng ha


Bc 4:T chc xut khu nhn c th tn dng do ngn hng thng bo
gi n tin hnh kim tra v i chiu vi hp ng mua bn ngoi thng
k trc y. Sau khi kim tra cht ch L/C nu ng th tin hnh giao
hng cho bn nhp khu. nu khng ng th ngh bn nhp khu iu
chnh hoc b sung thm cho n khi hon chnh mi giao hng:
- Nh XK tin hnh kim tra L/C nu ng th chun b hng
- Giao hng
- Nu khng ng c quyn iu chnh th tn dng (trc khi giao
hng, trc khi xut trnh b chng t vo NH thng bo, v phi trong
thi gian cn hiu lc ca L/C)
Bc 5: Sau khi hon thnh ngha v giao hng, t chc xut khu lp b
chng t thanh ton theo ng iu khon trong th tn dng xut trnh cho
ngn hng thng bo yu cu thanh ton:
- Nh xut khu np b chng t
- Nh XK tin hnh np b chng t vo NH thng bo, bao gm:
+ Th yu cu thanh ton b chng t theo hnh thc L/C
+ B chng t
+ Bng k chng t (2 lin)
Bc 6: Ngn hng phc v ngi xut khu nhn, kim tra v x l b
chng t do n v xut khu np vo:
- NH thng bo lm th tc tip nhn b chng t
- Kim tra b chng t : Kim tra trn b mt chng t ph hp vi iu
khon iu kin L/C mt cch cn thn v hp l :
+ Kim tra s b
+ Kim tra chi tit :
Tnh chn tht
Tnh thng nht (tng chng t v gia cc chng t)
Tnh y (bao nhiu loi, s lng mi loi)
NH m L/C NH ch nh
XK
NK
- X l chng t :
+Nu b chng t bt hp l
Nh : b sung sa i CT
Nng : ngh chuyn sang phng thc khc
+ Nu b chng t hp l th NH thng bo s chuyn b chng t ra
nc ngoi (n NH pht hnh L/C)
Bc 7: Ngn hng m L/C nhn c b chng t thanh ton do bn xut
khu gi n tin hnh kim tra i chiu vi nhng iu khon quy nh
trn L/C m trc y. Nu thy ph hp ngn hng m L/C s thanh ton
cho bn xut khu theo lnh ca ngn hng thng bo:
- Ngn hng L/C lm th tc tip nhn b h s
- Kim tra b chng t
- X l chng t
+ B chng t hp l: NH m L/C thanh ton / chp nhn thanh ton
+ B chng t bt hp l: ginh quyn quyt nh thanh ton cho nh
NK
Bc 8:Nhn c in bo c v khon thanh ton b chng t hng xut
khu, ngn hng bo c cho t chc xut khu hoc thng bo hi phiu c
k hn c chp nhn thanh ton v cng c th nhn c thng bo v
s t chi ca ngn hng m L/C.
Bc 9: Ngn hng m L/C yu cu ngi xin m L/C thanh ton v chuyn
b chng t cho ngi xin m L/C (Ngi nhp khu).

VIII .CC LOI TH TN DNG THNG MI:
1. Th tn dng c th hy ngang (Revocable L/C):L mt L/C m m L/C
v t chc nhp khu c th sa i, b sung hoc hy b bt c lc no m
khng cn bo trc cho ngi hng li L/C. Loi ny t c s dng,
bi v n l li ha tr tin ch khng phi l s cam kt/
2.Th tn dng khng th hu ngang(irrevocable L/C): l loi L/C sau khi m
ra v ngi xut khu tha nhn th ngn hng m L/C khng c sa
i, b sung.. trong thi hn hiu lc ca n. Loi ny m bo quyn li
cho bn xut khu v hin nay ang c s dng ph bin.
3. Th tn dng khng th hu ngang c xc nhn (confirmed irrevocable
letter of credit): l loi th tn dng khng th hu b c mt ngn hng
xc nhn m bo tr tin theo yu cu ca ngn hng m L/C.
4.Th tn dng khng th hy ngang, min truy i(irrevocable without
recourse letter of credit): l loi L/C m sau khi ngi xut khu c tr
tin th ngn hng khng cn quyn i li tin d trong bt k trng hp
no..
5.Th tn dng tun hon(revolving letter of credit):l loi L/C khng th
hu b sau khi s dng xong hoc ht thi hn hiu lc th n li t
ng c gi tr nh c v c nh vy cho n khi no hon tt hp ng.
Loi ny c p dng trong trng hp hai bn xut khu v nhp khu
c quan h thng xuyn v i tng thanh ton khng thay i.
6.Th tn dng gip lng (Back-to-Back Letter of Credit): L loi th tn
dng khng th hy b c, me ra cn c vo mt L/C khc lm bo
m theo L/C ny t chc xut khu cn c vo th tn dng ca ngi
nhp khu m, yu cu ngn hng m mt th tn dng cho t chc xut
khu khc hng. th tn dng gip lng c s dng trong mt s
trng hp:
+ L/C gc khng cho php chuyn nhng
+ Khi cc chng t cn c theo L/C gc khng trng hp vi cc
chng t ca L/C th hai.
+ Khi ngi trung gian mun b mt mt s thng tin.
7. Th tn dng i ng (reciprocal L/C):L loi L/C khng th hy b
trong quy nh n ch c hiu lc khi L/C khc i ng vi n m
ra. iu c ngha l t chc xut khu khi nhn c L/C do t chc
nhp khu m th phi m li L/C tng ng th n mi c gi tr. L/C ny
c s dng trong giao dch hng i hng v gia cng hng xut khu.
C 2 bn u l ngi mua , ngi bn ca nhau
8. Th tn dng thanh ton chm (deferred payment L/C):L loi L/C khng
hy b trong quy nh ngn hng xc nhn L/C cam kt vi ngi
hng li s thanh ton ton b s tin L/C vo thi hn c th ghi trn
L/C sau khi nhn c chng t v khng cn c hi phiu.
9.Th tn dng d phng (Standby letter of Credit SBLC)
+L/C d phng l mt tn dng chng t hay l dn xp tng t, th hin
ngha v ca ngn hng pht hnh ti ngi th hng trong vic:
+Thanh ton li khon tin m ngi yu cu m L/C d phng vay
hoc c ng trc.
+Thanh ton khon n ca ngi m L/C d phng.
+Bi thng nhng thit hi do ngi m L/C d phng khng thc hin
ngha v ca mnh.
10. L/C c th chuyn nhng (Transferable Letter of Credit)
+Ngi th hng trong L/C chuyn nhng c quyn yu cu ngn hng
ca mnh chuyn nhng mt phn hoc ton b tn dng cho ngi th
hng khc.
+ Cc chng t trong L/C chuyn nhng nn c yu cu c th c
s dng theo nh L/C gc.
+Ngi th hng trung gian c quyn thay th ha n ca L/C chuyn
nhng bng ha n ca mnh.
11. Th tn dng vi iu khon (Red clause L/C):l loi th tn dng c
iu khon c bit(trc dy iu khon ny c ghi bng mc ),
ngi m L/C cho php t chc xut khu c quyn tho khon trc
mt s tin nht nh trc khi giao hng thay v ni mt cch n gin khi
giao hng. V th n cn gi l th tn dng ng trc.
12. Th tn dng c iu khon T/TR (Telegraphic transfer reimbursement):l
loi th tn dng thng thng nhng c quy nh:ngn hng phc v
ngi hng li sau khi kim tra tnh hp l ca b chng t, ph hp vi
nhng iu kin quy nh trong L/C th c php in i tin ngn
hng m L/C hay mt ngn hng ch nh trong th tn dng. n c p
dng trong trng hp hai ngn hng c quan h thn tn ln nhau.

CHNG II
LI CH, RI RO V BIN PHP KHC PHC RI RO TRONG
PHNG THC THANH TON TN DNG CHNG T
Nhn chung, trong cc cuc giao thng quc t ngy nay, thanh ton theo
L/C lun l phng thc thanh ton quan trng nht gia nhng i tc
kinh doanh bi L/C to ra s an tm v thun li ti a cho cc cng ty.
Nhng d an ton v tin li n my th thanh ton qua L/C vn khng
th trnh khi cc ri ro v tranh chp pht sinh
I. LI CH V RI RO
1. I VI NGI NHP KHU:
Li ch
- Ngi nhp khu s nhn c cc chng t v hng ha do mnh quy
nh nh NHPH ghi r trong L/C, ng thi NHPH gip kim tra b chng
t vi chuyn mn v trch nhim cao nht.
- Ngi nhp khu c bo m rng s ch b ghi n ti khon s tin
L/C khi tt c cc ch th trong L/C c thc hin ng.
- Ngi nhp khu c kh nng bo ton c vn v anh ta khng phi
ng trc tin.
- Tn dng c tn dng ca ngn hng, l iu thit yu trong kinh
doanh quc t; bi v khong thi gian t lc m L/C cho n khi thu c
tin hng l kh di.Do , theo tng giai on nhp hng, nu c ngn
hng cho php min k qu mt phn hay ton b tr gi L/C th khng
khc g ngn hng cp tn dng cho nh nhp khu.
- m bo hng ha ph hp vi b chng t theo cc iu kin v iu
khon k kt trong hp ng ngoi thng, nh s lng, cht lng,
thi gian giao hng.
- V c s bo m v thanh ton, ngi nhp khu cso th thng lng
t c gi c tt hn m m rng c quan h khch hng cng nh
quy m kinh doanh.
Ri ro:
- Vic thanh ton ca ngn hng cho ngi th hng ch cn c vo b
chng t xut trnh m khng cn c vo vic kim tra hng ha. Ngn
hng ch kim tra tnh chn tht b ngoi ca chng t m khng chu
trch nhim v tnh cht bn trong ca chng t, cng nh cht lng v
s lng hng ha. Mt nh xut khu ch tm gian ln c th xut trnh
b chng t gi mo, trong trng hp ny nh nhp khu vn phi hon
tr y tin thanh ton cho ngn hng pht hnh.
- Nhng thay i trong hp ng ngoi thng gia nh xut khu v nh
nhp khu phi lm th tc sa i, b sung L/C lm ko di thi gian giao
dch, tng chi ph.
- Nh nhp khu cha nhn c b chng t cho n khi hng cp
cng. c bo lnh nhn hng, nh nhp khu phi tr mt khon ph
cho ngn hng.tuy nhin thng thng theo cc iu khon ca L/C th nh
nhp khu s nhn c b chng t trong khon thi gian hp l.
- Nu khng quy nh b vn n y (full of set bills of lading), th mt
ngi khc c th ly c hng ha khi xut trnh mt phn ca b vn
n, trong khi ngi tr tin hng ha li l nh nhp khu.



2. I VI NGI XUT KHU:
Li ch
- L ngi hng li L/C, ngi xut khu c bo m rng khi xut
trnh (cho NHPH, NHXN hoc ngn hng c ch nh) b chng t ph
hp vi cc iu khon ca L/C th s nhn c tin thanh ton, m khng
cn phi ch n khi ngi nhp khu chp nhn hng ha hay chp nhn
b chng t.
- Tnh trng ti chnh ca ngi mua c thay th bng cam kt ca ngn
hng l s tr tin, chp nhn hoc chit khu trn c s chng t xut
trnh ph hp vi cc iu khon ca L/C.
- Mt L/C khng hy ngang c xc nhn s t trch nhim thanh ton
khng nhng cho NHPH m cn cho NHXH, do , n cung cp s an ton
tt nht cho ngi xut khu. Iu c ngha l , i vi L/C c xc nhn
th NHXH v NHPH s cam kt bo m rng vic thanh ton/ chit khu/
chp nhn quy nh trong L/C c thc hin theo nguyn tc khng truy
i ngi th hng.
- c u th trong vic k kt hp ng ngoi thng, nh xut khu c
th ng nh nhp khu tr chm trn c s NHPH chp nhn thanh
ton hi phiu k hn. Nh xut khu c th mang hi phiu chp nhn
n ngn hng phc v mnh (hay bt k ngn hng no khc) chit
khu nhn tin tc thi.
- m bo quyn li ca mnh, nh xut khu phi k c hp ng
ngoi thng c cc iu khon, iu kin kh thi v trong tm kh nng
thc hin ca mnh: trn c s kim tra cht ch cc iu khon v iu
kin ca L/C xem c ph hp vi hp ng ngoi thng gc hay khng,
nhm mc ch lp c b chng t hng xut ph hp vi L/C c
m.
Ri ro
- i hi ngi bn phi c kinh nghim trong giao dch L/C. Nhng thay
i trong hp ng ngoi thng gia nh xut khu v nh nhp khu
phi tin hnh lm th tc sa i b xung L/C.
- L/C loi hy ngang c th c NHPH sa i, b xung hay hy b bt c
khi no trc khi nh xut khu xut trnh b chng t, m khng cn s
ng ca ngi ny (hin nay loi L/C ny khng c dng).
- Nu nh xut khu xut trnh b chng t khng ph hp vi L/C, th
mi khon thanh ton chp nhn c th b t chi, v nh xut khu phi
t x l hng ha nh d hng; lu kho cho n khi vn c gii quyt
hoc phi tm ngi mua mi, bn u gi hay ch hng quay v nc, nh
xut khu phi chu cc chi ph nh lu tu qu hn, ph lu kho v mua
bo him cho hng ha... tng khi khng bit r lp trng ca nh
nhp khu l s ng hay t chi nhn hng v l do b chng t c sai
st.
- Trong trng hp L/C khng c xc nhn, nu ngn hng mt kh nng
thanh ton, th cho d b chng t xut trnh l hon ho th cng khng
c thanh ton. Tng t nu ngn hng chp nhn hi phiu k hn b
ph sn trc khi hi phiu n hn, th hi phiu cng khng c tr
tin. Tr khi L/C c xc nhn bi mt ngn hng uy tn hng nht trong
nc. - Nu nh xut khu nhn c mt L/C trc tip t ngn hng pht
hnh (khng gi thng qua ngn hng thng bo), th c th l mt L/C
gi. Nh xut khu phi yu cu c mt ngn hng trong nc xc nhn
L/C hay phi c ngn hng phc v mnh xc nhn L/C l tht.
3.I VI NGN HNG M L/C
Li ch:
- Thu ph t pht hnh L/C v cc khon ph khc lin quan n giao dch
L/C; cc khon thu nhp lin quan n chuyn i tin t.
- Thng qua vic cung cp dch v thanh ton gip khch hng pht trin
kinh doanh, th cc hot ng khc ca ngn hng cng pht trin theo.
- Tng cng mi quan h vi cc ngn hng i l, lm tng tim nng
kinh doanh i ng gia cc ngn hng vi nhau.
Ri ro
- H s tn nhim ca ngi m: ngn hng phi thc hin thanh ton cho
ngi th hng theo quy nh ca L/C ngay c trong trng hp nh
nhp khu ch tm khng hon tr hoc khng c kh nng hon tr. Vi
l do ny, ri ro tn dng i vi ngn hng l rt hin hu.
- Tnh cht ca hng ha: Trong s cc nhn t m ngn hng m L/C cn
phi xem xt l liu ngn hng c thu li c mt phn hay ton b s
tin thanh ton t vic bn hng n nh nhp khu b ph sn.
- Ri ro nghip v: Khi L/C khng c xc nhn, ngn hng ch nh c th
yu cu ngn hng pht hnh chp nhn thanh ton cho ngi th hng
m cha nhn thy b chng t. Trong trng hp ny, nu khng c s
chp nhn trc ca ngi nhp khu v vic hon tr, th ngn hng pht
hnh s gp ri ro khi b chng t c sai st, nn nh nhp khu khng
chp nhn, do ngn hng s khng truy hon c tin t nh nhp
khu
- Ri ro do ch quan: Nu NHPH chp nhn thanh ton hi phiu k hn
m khng c s kim tra mt cch thch ng b chng t, b chng t
c li, nh nhp khu khng chp nhn th khng th i tin nh nhp
khu c.

II. MT S BIN PHP HN CH RI RO TRONG THANH TON TN
DNG CHNG T
-Trc khi m L/C, ngi mua cn tha thun c th vi ngi bn v cc
khon thanh ton, lch giao hng, phng tin giao hng, v cc chng t
cn xut trnh.
- Ngi mua phi nhn thc rng L/C khng phi l hnh thc thanh ton
an ton tuyt i v ngn hng ch giao dch trn chng t ch khng bit
n hng ha. Nu chng t ph hp vi cc iu kin, iu hon ca L/C
th ngi mua phi tr tin mc d hng ha giao khng ng vi hp
ng.
- m bo chc chn l L/C ph hp vi hp ng
- Cc iu kin ca L/C phi m bo ngn gn, d hiu, khng nn a
vo L/C cc ni dung qu chi tit v cc quy cch k thut qu phc tp.
a ra cc yu cu cht ch, thng nht gia nI dung v hnh thc chng
t, khng yu cu chung chung.
- Trong qu trnh giao dch nu c nghi ng, Qu khch hng nn lin h
ngay vi NH phi hp x l.
- Ngi mua cm xem xt trnh ri ro do bin ng t gi ngoi t.
- Chng t phi do cc c quan ng tin cy cp
- Vn n do hng tu ch danh lp. Khi xp hng ho phi c s gim st
ca i din pha nh nhp khu kp thi i chiu s tht gi ca vn
n v lch trnh tu (i vi l hng c gi tr ln)
- Ho n thng mi i hi phi c s xc nhn ca i din pha nh
nhp khu hoc ca Phng Thng mi hoc ho n lnh s (Consulars
invoice)
- Giy chng nhn cht lng do c quan c uy tn nc xut khu cp
- Giy chng nhn s lng cng phi c s kim tra, gim st ca i din
pha mnh hoc i din thng mi.

CHNG III
THC TRNG V HOT NG THANH TON
BNG L/C TI NGN HNG T-PTVN
CHI NHNH QUANG TRUNG

1. Kt qu hot ng thanh ton quc t ti ngn hng T-PTVN chi nhnh
Quang Trung
Bo co tng hp hot ng thanh ton quc t
(Ly k t 1/4/2005 n 31/12/2005)
Ph dch v trong k: 550,281,386 VND
Ph TTQT: 301,796,449 VND
Ph chuyn tin:
248,484,937 VND
(Ph chuyn tin i) 153,130,267
VND
(Ph chuyn tin n) 95,354,670
VND
Doanh s dch v ti tr thng mi 2,089.31 ( ngn USD)
(khng bao gm s liu chuyn tin v bo lnh)
XK=thanh ton LC XK + Thanh ton nh thu XK 762.34 (
ngn USD)
NK = Thanh ton LC NK + Thanh ton nh thu NK 1,326.97
(ngn USD)
Doanh s hot ng TTQT trong k: 24,508.85 ( ngn
USD)
Doanh s thanh ton XNK 14,270.68 (
ngn USD)
Doanh s hot ng TTQT trong k: 5,339.06 ( ngn
USD)


Giao dch u k Pht sinh tng Pht sinh gim Cui k
S mn S tin S mn S tin
1. L/C nhp khu 0.00 61 2,380.08 44 1,230.67 1,149.41
1.1 Tr ngay 0.00 59 2,305.15 42 1,163.58 1,141.57
1.2 Tr chm di 1 nm 0.00 2 74.93 2 67.09 7.84
1.3 Tr chm trn mt nm 0.00 0 0.00 0 0.00 0.00
2. L/C xut khu 26 1,284.16
2.1 Thng bo 7 713.32
2.2 Thanh ton 19 570.84
2.2.1 i tin 19 570.84
2.2.2 Chit khu 0 0.00
3. Nh thu nhp khu 20 192.60
3.1 Thng bo 10 96.30
3.2 Thanh ton 10 96.30
4. Nh thu xut khu 0.00 13 251.55 12 191.50 0.00
4.1 Km chng t khng
theo L/C
0.00 13 251.55 12 191.50 0.00
4.2 Nh thu trn (sc, hi
phiu)
0.00 0 0.00 0 0.00 0.00
5. Chuyn tin i 214 11,408.00
6. Chuyn tin n 207 7,761.79
6.1 Mu dch 0 0.00
6.2 Phi mu dch (kiu hi) 207 7,761.79

Bo co tng hp hot ng thanh ton quc t
(Ly k t 1/1/2006 n 31/12/2006)
Ph dch v trong k: 2,813,378.174 VND
Ph TTQT: 1,559,639,756 VND
Ph chuyn tin:
1,253,738,418 VND
(Ph chuyn tin i) 623,376,700
VND
(Ph chuyn tin n) 630,361,718
VND
Doanh s dch v ti tr thng mi 19,547.41 ( ngn
USD)
(khng bao gm s liu chuyn tin v bo lnh)
XK=thanh ton LC XK + Thanh ton nh thu XK 6,171.04 (
ngn USD)
NK = Thanh ton LC NK + Thanh ton nh thu NK 13,376.37
(ngn USD)
Doanh s hot ng TTQT trong k: 138,355.30 ( ngn
USD)
Doanh s thanh ton XNK 55,375.20 (
ngn USD)
Doanh s hot ng TTQT trong k: 40,647.92 ( ngn
USD)

Giao dch

u k Pht sinh tng Pht sinh gim Cui k
S mn S tin S mn S tin
1. L/C nhp khu 1,149.4
1
137 18,529.25 148 13,076.2
7
6,602.39
1.1 Tr ngay 1,141.5
7
131 18,270.11 143 13,913.3
1
6,498.37
1.2 Tr chm di 1 nm 7.84 6 259.14 5 162.96 104.02
1.3 Tr chm trn mt nm 0.00 0 0.00 0 0.00 0.00
2. L/C xut khu 132 7,915.54
2.1 Thng bo 27 2,271.23
2.2 Thanh ton 105 5,644.31
2.2.1 i tin 101 5,305.71
2.2.2 Chit khu 4 338.60
3. Nh thu nhp khu 43 654.10
3.1 Thng bo 23 354.00
3.2 Thanh ton 20 300.10
4. Nh thu xut khu 0.00 29 472.76 28 526.73 6.08
4.1 Km chng t khng theo
L/C
0.00 29 472.76 28 526.73 6.08
4.2 Nh thu trn (sc, hi
phiu)
0.00 0 0.00 0 0.00 0.00
5. Chuyn tin i 762 33,610.53
6. Chuyn tin n 961 64,096.85
6.1 Mu dch 0 0.00
6.2 Phi mu dch (kiu hi) 961 64,096.85


* Nhn xt, nh gi cng tc thanh ton quc t (c thc hin n
31/12/2006):
+ Thc hin tt cc giao dch trong ngy mt cch an ton, nhanh chng v
chnh xc.
+ Kp thi t vn h tr nhng vng mc v nghip v ca khch hng.
+ Thc hin chnh xc, kp thi cng tc quyt ton 2005, chm s liu
quyt ton 9 thng v c nm 2006, i chiu d liu phc v chuyn i
my ch.
+ Tip tc thc hin tip th v m rng cc khch hng mi: tip th
khong 350 khch hng trong c 40 cng ty m ti khon v 20 cng ty
c giao dch TTQT.
+ Thc hin chm sc khch hng nhn dp tt dng lch, tt nguyn n,
8/3, 2/9.
+ Tch cc tham gia cng tc huy ng vn, trong huy ng c nhn
khong 2,7 t ng, 500 nghn USD v 5 nghn EUR
Nh bn bo co tng hp thanh ton quc t ti chi nhnh Quang
Trung trong nhng nm va qua th ta c th thy hot ng thanh ton
bng L/C nh sau:
a) V L/C hng nhp : M mi khong 130 L/C tr gi 18,338.77 nghn USD.
Doanh s thanh ton LC hng nhp khong 12,036.69 nghn USD.
b) V L/C hng xut: Pht sinh khong 130 giao dch trong thng bo 27
LC tr gi 2,469.23 nghn USD v thanh ton 103 LC tr gi 5,442.36 nghn
USD.
Bn cnh cn c cc dch v khc nh
V nh thu hng nhp: Pht sinh khong 43 giao dch nh thu tr gi 649.70
nghn USD trong thng bo 23 b chng t tr gi 354.00 nghn USD v
thanh ton 20 b chng t tr gi 295.70 nghn USD.
d) V nh thu hng xut: Pht sinh khong 28 giao dch thng bo b chng
t tr gi 478.93 nghn USD v thanh ton 28 b chng t tr gi 485.89
nghn USD.
e) Thu ph dch v TTQT khng bao gm s liu chuyn tin c n
31/12/2006 t 1.476.769.382 VND ( bao gm VAT) tng ng
1.342.517.620 VND (cha bao gm VAT), tng 390% so vi thi im
31/12/2005 (301.796.449 VND), c t 107.4% so vi k hoch nm 2006
ca Chi nhnh giao (1.250.000.000 VND cha bao gm VAT)
2. nh gi chung
a. Nhng thnh tu t c t hot ng thanh ton bng L/C
Trong nhng nm qua, Vit Nam thc hin i mi nn kinh t, tng
cng qua h kinh t vi nc ngoi nn lnh vc xut nhp khu nc ta
t nhng thnh tu ng khm phc. ng gp vo thnh tch
chung ny, BIDV chi nhnh Quang Trung khng ngng nng cao hiu
qu thanh ton quc t v c bit l thanh ton quc t theo phng thc
tn dng chng t, tng bc khng nh c vai tr thanh ton ca mnh
trong h thng ngn hng Vit Nam v trn th gii.
Mc d thanh ton quc t l mt nghip v kh nhng vi s n lc
khng ngng ca ton ngn hng nn thu c nhng thnh tu nh
khch l. Doanh s thanh ton bng tn dng chng t lin tc tng theo
thi gian theo tc tng nhanh chng. Cng chnh s tng nhanh v
doanh s ny m gip cho Ngn hng thu c mt khon thu ln,
chim mt t l ng k trn tng thu nhp hot ng ca ton ngn hng.
b. Nhng mt cn tn ti v nguyn nhn cho nhng tn ti
* V pha ngn hng
Bn cnh nhng thnh tu v thanh ton bng L/C m ngn hng t
c trong nhng nm gn y c bit l ti chi nhnh Quang Trung th
ngn hng cng vp phi mt s kh khn v tn ti:
- Quy trnh thanh ton bng L/C ca Ngn hng mc d c
hon thin qua tng nm nhng vn cha p ng c hon ton nhu cu
ca khch hng. Th tc cng nh thi gian thanh ton vn cha thc s
nhanh gn
- Quy m vn ca ngn hng cn hn ch trong khi chnh sch m
ca ca nh nc ang thu ht nhiu ngn hng nc ngoi vo Vit nam.
Cc ngn hng nc ngoi ny c c tim lc vn mnh v s l p lc
ln cho ngn hng.
3. Bin php khc phc:
* i vi ngn hng T-PTVN
- Nng cao trnh nghip v ca cc thanh ton vin
Con ngi lun l yu t gi vai tr quyt nh trong mi hot ng. Quy
trnh nghip v do con ngi xy dng v thc hin. Cc quy tc, quy nh, cc
thng l quc t cng c hnh thnh t thc tin hat ng TTQT. Vic vn
dng cc thnh tu ca cng ngh thng tin trong hot ng TTQT ch nhm
mc ch nng cao tc x l giao dch v cht lng dch v TTQT, gim bt
cc thao tc x l ca con ngi. Cc quyt nh trong hot ng TTQT u do
con ngi thc hin m khng th thay th c bi bt k mt loi my mc
hay chng trnh no. Mt trong nhng nguyn nhn dn n ri ro trong hot
ng thanh ton quc t ti BIDV l do trnh cn b cha p ng yu cu
ca cng vic.
V vy, cng tc t chc do to v gio dc cn b thanh ton quc t l
mt yu t quan trng nhm hn ch cc ri ro trong thanh ton quc t. Cc
cng vic c th l:
- Tiu chun ho cn b lm cng tc thanh ton quc t: b tr cn b c
nng lc, trnh chuyn mn v ngoi ng ph hp vi yu cu ca cng
vic. Kin quyt khng b tr nhng cn b khng ng chuyn mn, t cch
o c v thc chp hnh k lut khng tt thc hin nghip v thanh ton
quc t.
- Cn c quy ch tuyn chn cn b mi cng khai, dn ch, m bo
tuyn chn c nhng cn b thc s c trnh . Mnh dn bt cn b tr
c nng lc, sp xp ng ngi ng vic theo nng lc v tinh thn trch
nhim i vi cng vic.
- Ban lnh o BIDV cn xy dng chin lc quy hoch cn b lnh o
nghip v TTQT trung ng v chi nhnh di hn nhm o to v bi dng
i ng cn b ch cht, ch ng v ngun nhn lc, trnh tnh trng va tha
cn b nhng li thiu cn b c nng lc, trnh v phm cht o c.
- Thng xuyn t chc tp hun nghip v cho cc cn b thc hin
TTQT nhm p nng cao nng lc, trnh cn b, thng xuyn cp nht
nhng thng tin quc t nhm to cho cn b c iu kin bt kp vi tnh hnh
bin ng ca th gii.
- a dng ho cc chng trnh tp hun cho cn b trong ton h
thng nh nh k t chc cc lp tp hun trong ni b BIDV cp nht
thng tin, kin thc, k nng cho cn b, t chc cc din n cc cn b
thc hin nghip v trao i kinh nghim, tho lun cc tnh hung, a ra cc
bi hc kinh nghim cng hc tp; phi hp vi cc ngn hng nc ngoi t
chc cc chng trnh hi tho trong v ngoi nc nng cao trnh , tip
cn vi h thng ngn hng trn th gii; thnh lp trang tin thanh ton quc t
trn mng ni b INTRANET, a cc tin bi lin quan n hot ng thanh
ton quc t cc cn b tham kho, trao i, tho lun.
- a dng ho cc hnh thc o to bao gm o to chnh quy v khng
chnh quy, kt hp o to o to ti ch vi o to t xa, o to ngn hn
vi o to di hn
- C c ch, chnh sch khuyn khch bng cc hnh thc vt cht
hoc khen thng cho cn b TTQT t hc nng cao trnh ph hp vi
cng v c giao.


2. Ci thin v lm hp l hn m hnh thanh ton hin nay c bit l
v cng ngh ngn hng
Hin i ho cng ngh ngn hng theo trnh ca mt ngn hng hin
i trong khu vc khng ch nng cao cht lng dch v thanh ton quc t ca
BIDV m cn cung cp cho ngn hng mt cng c hu hiu qun l hot
ng thanh ton quc t trong ton h thng, phng trnh c cc ri ro khng
ng c trong qu trnh hot ng. D n Hin i ho Ngn hng theo chng
trnh ti tr ca Ngn hng th gii ang trong giai on trin khai ti cc chi
nhnh ca BIDV. D n cung cp cho ngn hng mt c ch t chc v qun
l hot ng ngn hng hon ton mi, trong cc mng nghip v chnh c
t chc thnh cc phn h ring bit nh phn h chuyn tin, phn h tin gi,
phn h tin vay, phn h ti tr thng mi, phn h c s d liu Cc phn
h c lp t v vn hnh c lp nhng c s d liu c qun l tp trung
thng nht trong ton h thng. H thng cho php qun l mt khch hng mt
cch tng hp trn tt c cc mt gm d n tn dng, d n L/C, d n tin
giti tt c cc chi nhnh ca BIDV do ngn hng c th nm chc tnh
hnh hot ng kinh doanh ca khch hng, t c th d bo, d on c
nhng nguy c pht sinh c th sy ra. iu ny khc phc c tnh trng
qun l ri rc, n l theo tng phng ban, tng chi nhnh trc y, dn n
tnh trng mt khch hng b vt hn mc m L/C ti mt chi nhnh ny c
th vn c php m L/C ti mt chi nhnh khc.
Hin i ho cng ngh ngn hng cn gp phn nng cao ch bo mt
trong cc phn h, nng cao mc chnh xc, an ton, bo mt ca cc giao
dch, hn ch c nguy c b xm nhp vo h thng thc hin cc giao dch
bt hp php, gy tn hi nghim trng cho ngn hng. y l mt bc chun
b quan trng tham gia vo h thng thng mi in t trong tng lai.

- Thc hin vic thanh tra, gim st thng xuyn hot ng
thanh ton
y l yu cu tt yu i vi tt c cc hot ng ca Ngn hng. Hot
ng TTQT li cng phi kim sot cht ch m bo thc hin ng quy
trnh, ng php lut, ph hp vi thng l quc t, nhanh chng pht hin ra sai
st c bin php x l kp thi.
Cng tc kim sot phi c thc hin ng nguyn tc, ng quy nh,
m bo nguyn tc kim sot c lp. Cn b kim sot khng c php thc
hin chc nng ca TTV v ngc li (ci t trong thm quyn ca ngi s
dng ca cc chng trnh h tr)
Hot ng kim sot c phn cp ti chi nhnh v trung ng. Ti chi
nhnh, cn b kim sot chu trch nhim v cc giao dch do mnh kim sot.
Phng kim sot c lp tin hnh kim sot hot ng TTQT ti chi nhnh
mnh theo ng quy trnh nghip v. Ti trung ng, phng TTQT trung ng
xy dng chng trnh kim sot t xut v nh k theo ngy dc i vi tt
c cc chi nhnh c hot ng TTQT. Bn cnh , hot ng ca phng v ca
chi nhnh cng c kim sot bi Ban kim sot theo c ch hot ng ca
Ban.
Nhim v kim tra kim sot c phn chia c th gia cc b phn lin
quan m bo kim sot cht ch hot ng TTQT nhng khng b chng cho.

* i vi cc i tc ca ngn hng u t
- Qun l cht ch tng giao dch TTQT c th
Xc nh hn mc k qu L/C cho nhng giao dch m L/C bng vn t
c hoc vn vay di 100% nhm trnh nhng ri ro v t gi v tn dng. Vic
xy dng mc k qu hp l cn da trn nng lc ti chnh, mc an ton tn
dng, mc uy tn ca doanh nghip v nu mc k qu qu thp th khng
m bo an ton, cn mc k qu qu cao s khin cho khch hng gp kh
khn v vn, h s khng tip tc giao dch vi Ngn hng na.
- c bit i vi nhng khch hng c pht sinh giao dch m L/C tr
chm, vic thm nh d n u t, nng lc ti chnh ca doanh nghip cng
cn phi tin hnh mt cch cht ch hn v nhng giao dch pht hnh th tn
dng tr chm tim n nhiu ri ro hn.
- Kim sot ni dung cc ngh ca khch hng, v d nh lnh chuyn
tin, n ngh m L/C Kin quyt t chi khng thc hin cc lnh thanh
ton, cc L/C c ni dung vi phm php lut, vi phm thng l quc t hoc c
th gy ri ro nghim trng cho khch hng v ngn hng.
- BIDV cn phi tng cng cng tc kim tra kim sot L/C tr chm,
qun l tin hng thu c t d n m bo ngun thanh ton cho nc
ngoi. Thc hin tt cng tc kim sot sau i vi cc L/C tr chm nhm m
bo thc hin ngha v thanh ton vi nc ngoi khi n hn, nh gi ng
tin thc hin d n. i vi cc mn n vay bt buc pht sinh cn r
sot li tm nguyn nhn c bin php z l kp thi nh n c n v tiu
th hng ho tr n ngn hng, hoc kt hp vi cc c quan php lut
gii quyt nhng mn n kh i, x l ti sn th chp Nng cao cht lng
hot ng thanh tra, kim tra l gp phn hn ch ri ro cho ngn hng.
- T vn nghip v v php lut cho khch hng
Cc khch hng ca Vit Nam rt yu v nghipv TTQT, cc chnh sch,
ch qun l ca Nh nc v quc t v hot ng TTQT. iu ny c bit
nghim trng trong tnh trng hin nay khi nh nh xut nhp khu, ngi
ngi xut nhp khu.
Cng tc t vn cho khch hng phi c thc hin mt cch ton din
v c chiu su.
- T vn cho khch hng trong khu thm nh d n tin hnh xut
khu, nhp khu
- T vn cho khch hng v ni dung ca hp ng ngoi thng kp
thi pht hin ra nhng im bt li cho khch hng trong hp ng. i vi
nhng d n ln, thng l cc d n nhp khu dy truyn my mc thit b c
cc iu khon thanh ton phc tp, c ti tr bi BIDV, ngn hng c th
tham gia ngay t khu m phn k kt hp ng vi i tc nc ngoi.
- Trong nghip v m L/C nhp khu, ngn hng phi t vn gip khch
hng v nhng iu khon bt li trong hp ng v n ngh m L/C, trong
trng hp cn thit phi sa i hp ng trc khi pht hnh L/C. Bi v thc
t cho thy c rt nhiu tnh hung ri ro xy ra i vi khch hng nhp khu
v ngn hng pht hnh l do nhng iu khon bt li trong iu khon ca
L/C.
- Trong nghip v thanh ton L/C xut khu, ngay t khu thng bo L/C,
vi t cch l ngn hng thng bo, BIDV phi c trch nhim t vn cho khch
hng nhng iu khon L/C khng hp l yu cu ngn hng pht hnh chnh
sa kp thi trc khi giao hng, trnh tnh trng giao hng xong, xut trnh
chng t mi pht hin ra bt hp l dn n khng lp c chng t ph hp
hoc bt li cho nh xut khu. Khi thanh ton, t vn cho khch hng nhng
bt ng ca b chng t chnh sa kp thi, m bo xut trnh b chng t
hon ho i tin ngn hng pht hnh.
- T vn cho khch hng v cc ngun lut iu chnh giao dch, gm c
lut quc gia v lut quc t.
- Ch ng tm kim khch hng, tm hiu cc mt mnh, mt
yu ca doanh nghip
Cc chi nhnh phi ch ng tm kim khch hng, tm hiu cc mt
mnh, mt yu ca doanh nghip, c bit l tnh hnh vn, t vn cho khch
hng trong hot ng thanh ton quc t trnh cc ri ro trong hot ng kinh
doanh.
- Dng c s khch hng ph hp ng thi kt hp vi vic phn
tch cc i th cnh tranh
- Ngn hng ch c th thnh cng khi gn b v hp tc cht ch
vi cc khch hng. Cng tc xy dng chin lc khch hng gm
c:
- Cng c v pht trin khch hng truyn thng: l cc doanh ngip nh
nc, cc Tng cng ty 90,91, cc khch hng c tim nng xut khu mnh.
- Pht trin cc khch hng mi: Cng ty lin doanh, cc thnh phn kinh
t ngoi quc doanh y l mt chin lc c tnh lu di bi v y l nhng
thnh phn kinh t ang c Nh nc quan tm ch trng u t pht trin.
- Quan tm n nhm khch hng xut khu trong nhng ngnh xut khu
mi nhn. V d nh xy dng chnh sch ti tr thng mi ring cho cc
khch hng xut khu cc tnh ng bng sng Cu Long thu ht mnh
nhm khch hng ny, to ngun ngoi t cho ngn hng.
- Xy dng chnh sch gi hp l cho tng nhm khch hng.
- Xy dng c ch thm nh, nh gi khch hng t xc nh cc
hn mc m L/C, hn mc chit khu cho tng khch khch hng.
Ti liu tham kho
o Sch gio trnh
o Cm nang thanh ton quc t ( PGS- TS Nguyn Vn Tin )
o Thanh ton quc t (PGS - TS Trn Hong Ngn TS Nguyn Minh
Kiu )
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