CHIYONG 1. Lir LUAN CHUNG VI CHAT LUONG THAM DINH TAI
CHINH DU AN RAU
TI!
TRONG HOST HONG CHO VAY
CI.JA NGAN HANG THUONG
1.1. Hoot dOog cho way ala agio hang thuong mot.
1.1.1. Mal :dem cho vay cats ngan hang throng mgt.
Quan he cho vay duqc hinh thanh va ra dei te rit lau. Cling yen su phat
trim cita
nen kinh
te
thi throng, ac hlnh thi c cho vay mei ngiy citing ceo trinh dt, cao han.
Trong thuc tier c6 rit nhieu hinh thirc cho vay,
m&i
mOt hlnh thee cho vay deu c6 dicta
hen kinh te
xA
hOi cu the, chung
t6n tni song
song va
b6
sung cho nhau, Clang gip vai
tr6 quan tang trong qua trinh phat trien call nen kinh
Trong cac hlnh thirc cho vay thi hinh thirc cho vay ngan hang deng vai quan
tang trong nen
kinh te,
n6 dap ling phin lon nhu au di vay cua cac ca nhan, doanh
nghiep vi cic
t6
chirc Utile trong nen kinh te. Hoot dung cho vay cling la ho$ dOng
kinh doanh chti yeu cua ngan hang throng mai. Lqi nhu
mirth
cho khach hang di vay trong mOt khoang thbi gian nhit djnh da them thu$n.
Kink yen quan he mua bin, gia ci ngang biing yen gad tri trao d6i, trong quan he
cho vay thi gia ci
duqc
hieu IA lai suit. Lai suit cao hay thip phtt thuOc vao thbi gian
dm khan vay. Khoin vay c6 thbi gian cing dii dieu nay d6ng nghia vii rid ro cing
cao thi lai suit alit khoan vay ring cao vi nguqc kti khoin vay c6 thin gian tang ngin
thi lai suit cult khoin vay ring thip.
1
— Phan loci cho vay:
Tuy
theo cat tieu thirc phan
khic nhau mrl hoot dOng cho vay cua NHTM duqc
phan ra khic nhau.
+
Phan loci theo dii tuqng khich hung bao gem: chlnh phtl; the to chile Si
chinh khic nhir: Ngan hing, ding ty tii chinh, ; doanh nghiep; ci nhin.
+
Phan
theo thin hon khoin vay: ngin hon; trim lion; dii hon.
+
Phan loci theo phuong thirc cho vay: thin chi; tirng lin; theo hon mile tin
dung; Juan chuyen; tri g6p;
+
Phan loci theo muc dich sir dung yin vay: diu Us; phim Ai sin xuit kinh
doanh; tieu dung.
+
yin lam, qua d6 dieu tiet quan he cung — ciu ve lien to trong xa hOi, thea man tot nhu
2
Thang Long University Library
cau
cite khach hang. LI mOt don vi kinh doanh trong
Cush
voc den te vii moc dich lqi
nit*, the NHTM lutin tim catch de
t6i
da hem lqi nhufm cia minh. Lqi tic thu duerc
cis ngin hang dirge hinh thanh ter 'lilting hoot dung chtl yen cho vay vi cac hoot
dOng, djch vo khitc cilia ngin hang. Trong d6 thu tir hoot dung cho vay la chit
yeu.
Vey
cac ngin hang phii ay
von
6 diu de cho vay? Phil chang la vOn to cet cim ngfin Wing.
Cau tra lbi 6 day 11 the ngin hang phil di huy dOng
vOn nhan r8i tir cac t6
chirc kinh
ti, ca than vi the tang 15p din cu trong nen kinh
te
sau de phan ph6i loi mOt catch hqp
ljt. Chin!' nh6 c6 hoot dOng cho vay ctla ngin hing ma the chit the trong nen kinh
to
"thus
von"
c6 as hOi lcheing nhemg bito
ton
than nit
djnh vi
von
luu dOng cim Mulch hang. Viec mer rung thong
thuong yeti nhieu nuerc tren thi giOi, nhu ciu ve
von Iii
cling ngiy cling cao km, the
thinh phttn kinh
te
dang rat can
von de
d6i meti c8ng nghe, mit rung sin xuat kinh
doanh phi hqp vii so phat then cim
xi
hOi, del NM ngin hang phii
no
loc hcrn nits de
dap
img nhu cliu ve von ngily cing 1611 dm the doanh nghiep.
ThOng qua
von vay
cis ngin hang, vies doanh nghiep ding ding
von
thy de
du
tu von
de hien diti hem may mac thiet bj, d6i mai deg nghe, lim cho the doanh nghiep
d6 phit trien hem, ding cao &Km chat lueing sin pham, to ra dirge nhieu sin plam
hot
th6a man nhu ciu trong vi ngoili mac. Nhu vh, hoot dOng cho vay da g6p philn
lam
lem trong tang thu nhip cua nem hang. Th8ng qua hog dOng cho vay, nem hang co the
dieu him van, hart chi nii ro ve van, rid ro thanh khoan , thong qua host dOng cho vay
cling g6p phin cling c6 man quan he ctia khlch hang vOi ngan hang. Trong nhttng niim
glin day, nen kith to veri nhu cau mo rung quy m8, trong bi ccr sZr vet chat hien dai, den teri
ilia mei toin bO nen kinh te, da cho thay nhu au von thing vi dui hart la cue ky an Oat
va 0 cling quart tong. Nguem van nay tato dieu kien cho ac doanh nghiep d6i mei khoa
hcc ky thuot, trong thiet b1 ding nghe mei, phuong phip san xuat mei de dtra ra nhdng
loaf hang h6a m6i. Day hi dieu kien de cac ngan hang mer rung pham vi hog dOng ctia
minh va nay cling kiting djnh vi the vi vai fro cua rninh trong nett kinh
Han nits, hog dung cho vay can 111 rich thirc kha thi de gild quyet nguan von
huy dOng can du thira tai mOi nem hang. VI v#y nghiep vu cho vay can phii duqc tang
cuing de citc nein hang c6 the tham gia na
km vio
su nghiep cling nghiep h6a, hien
dai hea did nu6c.
1.1.3.3. Dal viii Mach
hang.
Voi su phit trier nhanh cheng curt nett kinh te, da so cad doanh nghiep khOng c6
chl van de c6 thE thuc hien ac hog dOng kinh te ctia mirth, nhu au van cim ac doanh
nghiep IA rat 16n. Doanh nghiep sir dying van di den hath sin xuat kinh doanh vi ac
hog dOng kinh te khlc. Hog Ong cho vay cart ngan hang thucmg mai c6 the dap Ong
duqc nhu au ve van dm khich hang, dim bito quy m8 van vay vi tinh nhanh cheong
trong khoin vay cho khlch hang. De c6 the tan tai trong mai train canh tranh gay gat
hien nay, ck doanh nghiep an c6 sum nhay It de niim bit thi twang mix tieu, muan
den Brill ditty hien kip thin sin St kinh doanh, doanh nghiep an c6 ki hoach nguim
van de len vi On djnh de cel the mua ac yeu to diu vio, chi phi sin xuat, chi phi than
cong, Chinh vI voy, mi hog dung cho vay ctia NHTM trer thanh den bay 0 thng
can thiet cho hog dOng sin xuat kinh doanh vi tieu thing cua cac doanh nghiep.
4
Thang Long University Library
cac rat ro, n>ing cao hieu qui cho vay cue NHTM.
Mit khic, thong qua hoot dOng thtun djnh tai chinh dg in, dc ngan hang e6 the
giup der cho the don vi vay yen ce phuong Wing vi bien phip xi: ly the van de lien
quan den dg in mOt each
tot
nhit. Glop cic ca quan quin 15
,
nhi nuke darth gia
dirge
sir
can thief va tinh phit hqp cue dg in yeti quy hooch phit trien Chung cue ngenh, xic djnh
dirge
tich eve vi lieu eve dui dg an khi di vio hoot dOng tren
the
khia quilt
khic
nhau.
1.2.2. Mpc dick vd
,
y whin the skim djnh Mt chink dg dn Au tw.
Tr'en thgc
te,
phan len the di: an dux hien der dang, that boil la do da khong dirge
them djnh mOt
each
ki Wang
truck khi thgc hien, cen mang firth chit quan cue ngutri
1#p dg an. Do v#y khi ce nhitng thay ded dive ti ngoii dv kien, cac chu dau to thtr?mg
lam vio the bi dOng vi lung ding. Chinh vi le d6 bit 1c9 mOt dg an nio, vies thim djnh
dv an
hien truerc, trong va sau khi ngan hang tien hanh gill ngan, gOp plain thee diy
du an du tu c6 hieu qua.
-
Tham djnh tii chinh du an la Ong vies rot phi= tap, vi the kh8ng the tranh
kh6i nititng thieu set khi thuc hien. Viec tham djnh du an se giup cho tic min
b0 tilt= djnh ciut ngan hang phli thuang xuyen duqc tich lily kinh nghiern,
buff
bye, ding cao
kg
nang phan tich, danh gia va than djnh tic ruff ro ciut du In.
Nhu 4y, thin djnh tai chinh du in la v8 cling quan trqng. NO ginp tic NHTM
dish
gia duqc chinh xac hien qua tai chinh den nhu hieu qui din to du in, tir de km chqn duqc
nhOng du an ce tinh kha thi cao de tai trq, dim hi° ;dui ging thu hOi von va lei vay.
1.2.3. Quy trinh
thins
S/nh dr tin tau tar tgi ngan hang
thuring mgt
Muc
ditch cita ngan hang khi cho vay du an lit lam sao de eel the dim bao duqc an
town luqng v6n vi lam cho ne sink lbi. Tuy nhien di c6 the thu hOi dti von va vay
nhu mong mut% thi ngan hang khemg the chi diva vao ket qua thin djnh du in cue cic
ca quan qutin 19 nhi nuOc vi nha diu to ma ngan hang phii tu tham djnh du in bang
phtrcmg phlp va theo quan diem rieng ens mirth. Do vay, ngan hang tien hinh thin
djnh du in chn yen tap trung vao tinh phn hqp ve mat phlp ly, hieu quit Si chinh dac
biet la kha ning thu hOivon du tu. viec thin dinh cult nem hang duqc dien ra trong
suSt thbi gian dien ra hoot dOng diu tu ifs lum hinh thanh du an den Me du in di vlo
hoot dOng vi thu hOi dit v6n ma nein hang mong mu6n. viec thim djnh nay dbi
hOi
NHTM phiti co mOt quy trinh tham dinh khoa hqc vi chat cite de c6 the dim bio thu
se der dang, vay nein hat, phai frit ngubi ban, vay dai han, nq dai han, von
chit sa hitu, lqi nhuin de lgi, the khoan mix thing luu y khac.
+
Phan tich bao cao kit qua kinh doanh bao gam: Doanh thu (ea au doanh
thu, xu huemg bien dung, nguyen than hien dOng, Mc dO tang truing, cat
than t6 anh htremg, ); khoan giant trt1 (ty trcmg, xu huang bien Ong,
nguyen !than, cach Ichic phyc, ); gia v6n hang ban; lqi nhuon (cc ciu, xu
htn5ng bien dOng, nguyen nhan, Mc de tang truing trung binh, nhan to filth
htremg„ ); met s6 yeu t6 ding luu y khae.
+
Phan tich cac he s6 tai chinh bao gam: t6c dO tang quern doanh thu, Mc dO
tang truing lqi nhuen, ROE (lqi nhuen sau thui/v6n chit sa httu), ROS (lqi
nhuen sau thue/doanh thu),
—
Thong tin ve quan he coa doanh nghiep vii cat t6 chat tai chinh.
+
Phan tich quan he tin dung tea doanh nghiep vii the t6 chat tin dung theo
thong tin dm khich hang cung tip va thAm djnh cart phong the
►
Binh bao
7
gem: ten t6
chirc tin (long, loai vay, s6 tien theo tong hop dong, tai sin dim
Ho, moc dich sir dung, du nq hien 4i, tinh hinh khoin vay.
—
Phan tich nhu tau vay von.
+
Thong tin co ban ve do an bao gem: ten do in, quy m8 von
dAu tit, vj
to bao
gem:
nAng loc ban Binh duo
quin bit do in, kinh nghiem quin ly tii chinh do in, Wing lot don vi giim
sit thi cong,
nguen von nr
c6 cua doanh nghiep.
+
Thim djnh khi nAng trim khai thi cong ctia cic nhii thin bao g6m: nhi thin
chinh thi cong phAn xi y dung, kinh nghiem mkt nhi than trong thoc hien
Ong trinh tuong ttic, nhi thin cung cAp cong nghe, kinh nghiem cua nhi
tau cung
cAp
ding nghe trong thus hien cong trInh tuong
+
Tham djnh khi nAng von hinh dm do an bao g6m: kinh nghiem quin
dieu hinh dm ban Binh duo, tj
,
tong the nguyen vet lieu
du vio
de sin
xuAt ra met sin pham dau ra, khi nAng cung (mg cic nguyen slot lieu
du
vac,
tren thj trutmg,
nheng
thu$n lqi vi eche khAn cda do in de co nguyen
lieu
dAu
vitt
Ur.
Thim djnh tai chinh du an bao g6m nhieu nOi dung lien quan chat the yen nhau.
Nhang nOi dung chi yeu ma clic nhi them tlinh chi trqng :
- Xdc djnh tong du tan von du tir vi citc ngu6n tai trq ding nhu ac phut:mg
thin till trq du tin.
-
Xac djnh chi phi vi lqi fch colt du in, to 46 xfic djnh dung tien cia du an.
-
Xac djnh
tY
suit chiet khau elm du An.
-
Xac djnh ac chi tieu hien qua tai chfnh du In.
- Dinh gilt nii ro tong du an.
1.2.5. Hoot
ding thins djnh tai chink dr in Au tr trong hops king cho vay
cira
ngdn hang throng mpi.
1.2.5.1. Thins din!: Sing met diu tir va nguin tai try cho dr sin.
ThAm
djnh tong mire dau to li met trong tilang nOi dung quan tong b?ri tong
mirc dau to ce anh hu?mg rat lifm den soot qui trinh durc hien va hien khai du an diu
hr. Chi can nhOng thay d6i nh6 trong tong mire dau to nhu thieu von hoac lang phi von
da tao ra nhOng anh hthmg len 461 yeti tom b0 du an. Trong nOi dung tham djnh nay
can chit frog den cac van de nhu &nit gia tlnh hqp lY cia quy mo von vi ca cau
ngu6n von
,
kiem tra sit day 46 ciut cac khoitn chi phi, xac djnh nhu eau von diu to cho
tong thai Icy va cu6i cling la kiem tra cac ngu6n tai trq von cho du
an.
du to chieu sau va mo rang, tY le dau to thiet bj
can dat la 60%. Tuy nhien phii hit she firth host then firth chit va dieu hen cy the ciut
du dn. Trong twang hqp ac du in sin xuit cong nghiep c6 tY le xay lip va kiln thiet
9
cc ban cao can phii
duqc
ri soli tim hieu de c6 bien phap elfin bat quy me vi Ich6i
luqng xay lip mOt cich hqp 15r. Cic can 1)0 thin djnh can phii luem ket hqp xic djnh
tong mut von diu tu di d8i v6i viec xic djnh mOt cc cao von dau tu hqp 1ST cho du an
de
diun bio tinh hien qui.
Tren cc so danh gil quy m8 vi cc ciu hqp ly cia king vein dau tu the can b0
them dinh con can &th gii nhu ciu sir dung von cho timg thbi lcjr. Cin phii &Snit gii
dirge tien dO thuc hien du in vi kM Wing dip emg von mkt doanh ng,hiep trong timg
giai down,
day Ii
mOt nOi dung quan tong, ne khong nhftng chi giip giim bat ren ro
g#p phli do thiku von trong qui trinh thuc hien du An vi von Muth ket qua Mu tu mi
con li can cu quan trong
a
xic
djnh mire lAi suit cho vay hqp ljr trong timg giai down
cis du in, $c biet lii giai down thut hien du in.
Ket hqp yen viec dinh gii tong mile Mu tu cac can 1,0 them djnh phii danh gii
phan
tich dirge the nguOn tai trq von cho du an, dieu nay lien quan an mic dO chic
chin ve nguOn von dm du an. Ben canh nguOn von vay ngan hang, du An con c6 the
huy dOng yen to rat nhieu nguOn khlc nhau vi viec diinh gii tOng quan etc nguOn tii
trq d6 se glop cho cic can b0 them djnh ce the xic djnh dirge nhu cao ve von cho timg
giai Clop, xic djnh duqc k'
Gil bin phii phi hqp yea mit gia Chung cis thj twang vi dOc tinh sin phim cling
10
Thang Long University Library
nhu kha Wing
tranh cfra doanh nghiep di vay tren thi trutmg. Gil ban con thay d6i
theo nhu ciu ciut thi throng vi chinh sach cos doanh nghiep trong timg thbi k9. Cac
can be thim dinh cin nim re duqc xu the bien dOng gil ca. Ben sh de quy mo
sin luqng hqp 1, cling la met nit t6 quan trqng, neu c6 qua nhieu hang tan kho trong
khi kh8ng phai do chinh slch ban chiu cos doanh nghiep thi dig thut su la met m6i lo
vOi bit ke doanh nghiep nio. Nam bit duqc gilt ban va sin luqng cola sin phirn
dich vu ctia du an cac can be thim dinh c6 the
a
danh danh gia duqc chinh xlc doanh
thu ala du an trong cac nam sau My.
D6i vai chi phi vim de hang du la kiem tra str dAy dti vi chinh xic cue
cac
khoin chi phi. De lam duqc (Lieu d6 S can be thtun dinh an lop bang tinh chi phi cho
du an. Chi phi g6m nhieu tool khlc nhau
—
Chi phi xay lip g6m : chi phi v$t lieu, chi phi thiet bi, chi phi kho bai
—
Chi phi nhan cong gam : chi phi tit Luang, phu cap, chi tra bao hiem xa hOi va
cac khoan thutmg
—
Chi phi quan 1y gom : tom be chi phi cho be may quan I, doanh nghiep.
—
Chi phi khlc nhu : chi phi khiu hao, chi phi bao tri, bao clueing, chi phi thue to
vin, chi phi thug quang c.ao
Xem xet doanh thu vi chi phi IA met nOi dung vo ding quan trqng va het sac
: S6 von
vay tir nguim k.
rk: Lai suit vay tir nguen k.
m:
S6 ngu6n vay.
+
Neu vay theo cac kjr hart khic nhau thi phiti chuyen Iii
suit
di vay ve cnng
met lcjr han, thong thu&ng la theo nAm.
r,, = (1 + re — 1
Trong de:
r„ :
Lai suit
theo kir han theo nim.
r
i
: Lai suit theo lcSr han t (thong, quSr, ).
m : se kt han t trong 1 nom.
— Truing liqp 2:
+
Neu chr an huy dOng von tir hai ngu6n: Van chit str hfru va vein vay, thi'Y' la chi
phi sir dung von binh quart gia guy& (WACC — Weighted average cost
of capital).
WACC = %E * e + %D * d
Trong do:
%E: TS' le
von
chit so Mu.
e: suit sinh Itri
suit
thqc te).
f: TS/ le lam phut.
r: Lai suit chi& khiu chua firth den yeti
t6
lam phut (Ili suit danh nghia).
12
El
n
=i
l
vk
Thang Long University Library
1.2.5.4. Them gnh dbng din hdng nim.
Doi vii
cac NHTM not chung khi lien hanh thiun djnh hieu qui tai chinh cue dv
in thi cic chi tieu Wm chi phi sin xuit kinh doanh, doanh thu, lqi nhuin, Ur dv in
chua chic di la chi tieu thvc sv ding quan tam nhit. Bii le cac chi tieu nay chi mang
nghia tong kit hog dung kinh doanh cue dv in tren s6 sich ke tom (chi mang tinh
chit thii Icy) ma kh8ng the phan inh chinh xic thu nhip vi chi phi duqc thu vao hay
chi ra, hay not each khic chin to kheing the xic djnh &Km thii diem 'cat hien cia
cac khoin din nay. Chinh vi voy, de co the dua ra duct nheng phin tich, dinh gia
chinh xic nhim xic djnh dv in co hieu qua ye met Si chinh hay Ichong, ben earth cic
chi tieu chi phi, doanh thu the can bt, thim dinh cart quan tam Uri ding tien hang nim
cita dv an (CF).
Ding tien cue dv in duqc dinh nghia lit phin chenh tech trong ding tien cis
doanh nghiep trong giai don mil dv in duce dive hien so yeti lic khong thvc hien dv
an. Ding tien dv in bao gem ding tien vao vi ding tien ra. De don gam hia vi tiet
kiem chi phi thvc hien, trong cie dv an ding tiin daring duqc gia djnh Ii xuit hien
vao cuii nam.
Deng tien hoot dOng sin 'wit kinh doanh = lqi nhuon sau thue &km t + khiu hao
tai sin c6 djnh + Ili vay — von dau to ban du
Tom loi, co the coi viec tam djnh dong tan la khau quan trqng nhit trong qui
trinh thim djnh tin chinh dv in toi ngfin hang. DAy la ca sty chic chin nhit gii p cho
ngin hang xic djnh duct khi Ming tri nq g6c vi Ili vay cia dv in sau nay.
1.2.5.5. Thins (link ale chi titu ttii chink.
Sau 'chi tien Wirth thim djnh xong dong tien hang narn cue dv an, the can 130 thim
flip tvc thiun djnh den clic chi lieu hieu quit di chinh tits dv in, cic chi tieu nay dong van
tr6 quan trqng vi inh hiring den the guy& djnh cho vay sau nay lx!ri chfmg phin inh nit
re mac dO Ida thi dm do in diu to dual etc dt) djnh lugng. Cic chi tieu hieu qui tai
chinh thuting dirge phial tich dinh gii trong qui trinh thim djnh tai chinh g6m
—
Lqi nhuan than (W — Worth).
—
Gii tr1 hien tai Tong (NPV — Net Present Value).
—
T$' suit hoin von nOi bit (IRR — Internal Rate of Return).
—
He s6 hoin von (RR — Rate of Return)
—
Thai gian thu h6i von dau to (T)
—
TS/ so lqi ich chi phi (B/C : Benefits — Costs Ratio)
—
Phan tich lei
16
theo diem hes von (BEP — Break-even Point)
Tien thvrc to tai the NHTM, trong qui trinh thim djnh tic can lx) thim djnh chi
chit acing den 3 chi lieu chinh da la : gii tr1 hien Mi rong (NPV), tS
,
_
B.*
vn r
1
*
-0
'
L'i="
Trong do:
13
;
• cac khorin thu ciut nem i (doanh thu than, gia tr1 tai san thanh ly,
yen
ltru
dOng be ra ban diu va thu ve 8 earl ddri dv > n )
C1 : c8c khan chi cos nam i (chi phi
von
diu to ban tau, chi phi Wing Mum )
r : lei suet chi& khau
A
n : so nem hot dOng
Cua
dv an
Tren thvc
to tai
cac NHTM viec tinh totin thuZing sir dung phen
mem
excel dtra
„
IRR =
r
i +
Npvii-NPv2k
r
2
ri)
Trong d6:
r
i
: Li lei suit chiet khiu img vOi NPV1
r
2
: La lei suet chiet Ichiu img Writ NPV2
Dv an
duqc
chqn
la dv an c6 IRR len hon lei suet
' diet kheu, Urn truong hqp co
nhieu dkr an ma chi chqn mOt thi to chqn di/ an co IRR 16n nhit va len hcm lei suet chid Ichiu.
Tren tlwc de tinh IRR se rit met rat nhieu thai gian va cong sire chinh vi viy
cac NHTM thuang dung die phin mem may tinh chuyen biet nhu excel de
tiet kiem
thin gian WI chi phi. Phuong phap nay se cho ket qui chinh xac nhet.
15
-
Thiri gian thu h6i van T.
Sit
trung binh cua ngimh hoc dva tren khi nAng dv dab cim nha dau
hr.
Vol cic dv an logi ft* nhau, cac dv an se duqc sip
xep
theo thoi gian hoin vim
giam din. Dv an c6 thin gian hoin
von
nhanh nhit vi nim trong khoitng then gian tieu
chuin se duqc Iva chip.
Qua vi'ec phin tich, dfinh gia cac chi tieu tren deu c6 uu vi rilitrqc diem rieng
nen trong qui% trinh thim djnh cac can be thim dinh ket hqp cac chi tieu de dua ra kit
luen chinh xac ve tinh khi thi ctia dv an
du tit
1.2.5.6. This djnh nii ro dlr dn.
Phan tich rid ro dv an 11 mot hirer rit quan trong, g6p phin thong nh6 vio
quyet djnh c6 tii trq dv an hay thong ctia NHTM.
-
Cac dv an
du
to duce soon thio vi firth toan hieu qua kinh to
tren
co se dv
kien qua trinh kinh doanh thu Iqi nhuOn se dien ra trong tircmg lai. Lqi ich vi
chi phi cim cac dv an tra din theo thin gian hoot deng cim dv an vi phv thuec
rat nhieu vao cac
yeu t6 colt nen kinh te.
Do de, dv doan deng tier rat kh6 c6
the trAnh khOi sai sot.
-
Viec thu th$p thong tin vi se lieu cin thiet cho cac dv bao chinh xac deu rat
1.3.1. Khdi Wins chit hong Shim fink tdi chink At an au W.
Chat lugng eta viec
thim djnh du an nth chung vi thim dinh tii chinh chr in
nth rieng c6 inh htremg rat lem den hoot dOng cho vay eta NHTM, tir da inh huemg
true flip tea lqi nhuin vi su an town eta ngan hang.
Trong qui trinh thim djnh Seta chinh du
an,
de du an duqc vay tien met nem
hing khong bj met von, cac can bo thim djnh phii xem xet, dinh gia mot cich khich
quan nheng van de c6 lien quan den khia canh teti chinh cfra du an. Can bei thim dinh
phii danh gia xem: du an c6 mang 13i lqi nhuen de c6 khi fling tri nq cho nein Ming
hay khong? Thai gian tra my lit bao lau?
MOt du an dot hieu qui ve mit tai chinh khi du in 46 da thim djnh phai ce Icha
nang tri nq (ca geic va lei vay) thing theo du kiln, thiri gian them dinh nhanh ce hieu
qua, c6 hieu qui ye xa hOi, khong phit sinh cic khan my khe doi, qua hen, tir 46
gitip cho nein hang c6 lqi nhuftn. Mot du in thim djnh kern, khong ce) hieu qui ve
tai
chinh khong rtheng lim cho nem hang 'thong thu hai duqc van, suy gietm lqi nhuin
met can c6 khi nang din then bet we phi sin. Do do, 'tang cao chit luqng thim djnh
tai
chinh du an diu tu la nhiem vu quan trqng hang diu ctia nitoi ngan hang, n6 dal heli
phii duce lam thtremg xuyen, ce khoa hoc vi nghiem
die
1.3.2.
Cat chi Ulu plan fink chit Iwgmg thins trinh tdi chink ay an din tut
1.3.2.1. Thai glum thins ainh.
Cong tic thiun djnh suy cho cung Ii cung cap thong tin sau khi )(at mink vi dinh
gii, nhim dua ra quyet djnh c6 cho vay hay khong dai yeti yeu can xin vay von
cua
khich hang. Ma thong tin phuc vq cho viec quyet djnh phii diy du, chinh xac vi kip
htemg xau den thu nhOp tha ngin hing, thorn chi de doa den khi ning thanh khoin
ciut ngin hang, den skr an town trong hoot dung a% ngfin hing. Nguqc I0i, cic khoin
vay c6 chat
luqng a
idling 'Meng nein hang sir dung vein thin riii de sink lei, ma
con mang lqi nhuon cho ngin hing. Neu Iqi nhunn rang tir hokit dOng cho vay du in
cang cao, the high hokit dOng cho vay du an mkt ngan hang cang hieu qua, cling chinh
li Gong tic tan djnh not chung vi them dinh tii chinh du in nen rieng thkrc hien tot
truest khi dua ra quyet djnh cho vay.
Chi tieu de dinh gii Iqi nhuth tir cho vay du in li chi tieu tSr
suit Icri
nhuin. Chi
tieu nay phiin ink kha nAng sinh ltri cua cic khoan vay trung va dai han, qua de phan
inh chit luqng them djnh tai chinh du
in du
tu. Chi tieu nay cang cao thi chit luqng
them djnh tai chinh du in
diu to cling tot.
— Lq
ns
i
n
n
g
hu4
du
n
n
t:
cch
nay cling cao chimg to nen hang c6 mOt nguen lqi rat len tir hoot dOng cho vay trung va
dai han, dieu d6 co nghia chit lugng thim djnh tai chinh do in cila ngfin hang rat tot.
1.3.2.3. Np quti hgn
vd
19
np
yid hp nin
Sing die np cho vay dp tin.
Cho vay do in la mOt looi hlnh cho vay trung va dai hon ma ngftn hang cung cap
cho cac doanh nghiep. Vi viy, mOt so chi tieu dank gia chit lugng cho vay tnmg va dii
hon tong the hien chit lugng thim djnh do in not chung va thim djnh tai chinh do in
rieng.
-
Chi tieu ve du nq va ca cau dung trong cho vay trung va dai hon:
Ty le du nq trong cho vay trung va dai hon
Dv
nq
va han
Ting dv nq cho vay
Chi tieu nay phan inh quy m6 dm cac khoitn cho vay trung va dai han trong tong
du nq cult ngan hang, chi tieu nay cling thip chimg to trong hoot dOng cho vay hung
va
dai him con kern phit trien hay s6 lugng do in ma ngin hang tim kiem de o5 the
dau
to la ft, chimg to chit lugng h Iinh voc cho vay trung va dai han chua cao.
-
Chit lugng cho vay do an dau to duqc phan anh it net han qua chi tieu nq qua
han trong cho vay trung va dai hon cua ngan hang:
Ty
TS
,
le no qua hon khe dei -
T6ng du no cho
pay tning vj dal han
Tuong to nhu chi tieu tS
,
lg nq qui han,
tjr
nq qua han kh6 doi cling cao the
hien chit luting thim djnh thip, tj
,
le my qui hon cling thip the hien chit Wong thiun
djnh tai chinh do in cling cao.
Cac tieu chi nay lien quan ch(It the din nhau. D6i vOi ngin hang, vies khich
hang khong frit my dung hkm c6 lien quan din thank, khoan va red ro thanh khoan, chi
19
phi gia tang de tim nguEn mei de chi tra cho lien girl vii cho vay dung fry (tang. Nq
khe dbi IA mat ldri canh biro cho ngAn hang, by vong thu hOi iqi tien vay trer nen mong
manh, ngan hang can c6 bien phip hitu hieu de giii quy'Et. Mic du tong tic thim djnh
duqc thus hien twat khi ra quyet djnh cho vay, nhung chit lugng cua ne chimg to chi
thiy Mac khi du in holm thanh vi den
kjr tni
nct chung to men co the thiy duqc.
—
Dinh OA:
Dtra vio clic chi tieu tren to co the thiy chi tieu nq qua hun vi t9 le
ng qua hun khet dal la chi tieu quart tong nhit de co the dinh gia cling tic
thim djnh tai chinh du in co chit luqng hay khong.
yen t6:
kien thtic, kinh nghiem, nang lire vi phim chit duo dire.
Kien thirc d6 la sir am hieu ve nghiep vu, chuyen man vit hieu biet rang rai ve cat linh
we trong den
sang
kinh
re,
xl hOi, khoa hoc. Kinh nghiem dm can 130 thim dinh cling
c6 inh huong Pit lem ten qua trinh thim djnh, nhang tich lily trong hog dOng thut tier
nhu nap xne
yen khach hang, khio sat non host dOng cua doanh nghiep, phan tich the
bao cao tai chinh se &Up cho the guy& djnh Ma can 130 thim dinh chinh xic hon.
Nang km la khi Jiang nim bit vi xir I9 tang viec tren ca sa kien thirc vi kinh nghiem.
Ngoii 3 yet to tren the can bb thttm djnh can phiti c6 tinh Ic9 lukit cao, phim chit duo
dire vi long say me nghien elm vi kha Wing nhay cam trong tong viec. NM can 130
thim dinh c6 phirn chit duo due khong
tat se
ants huang xiu den quan he giffa ngAn
hang vi khach hang lam mit uy tin cos ngLin hang, dua ra nhftng nhan xet thitu tinh
khich quan, mirth birch lam ca so cho viec quyet djnh cho vay cua ngan hang. Ket qui
thim dinh tai chinh la tong viec caa ca nhAn nhtmg ne inh hiking den tinh hinh
tai
20
Thang Long University Library
chinh cua flan hang, d#c biet la tilang dv an lon doi hoi phiti co tau yen va then
gian keo dal, do da can be tham djnh can phai co tinh
kt
lu#t cao va king thin nai,
tuan thu quy trinh tham dinh cala ngen hang Qe ra va co nhang sang do trong qua trinh
tham djnh. Su hei hr nhemg you t6 tren la co so tien de cho nhang quyet djnh dimg
co tic dOng rat len den chat luqng them djnh.
Neu
thong tin khong chinh xic thi mqi
qua that them dinh tir dAu cho den cu6i deu kheng coy nghia cho de thong to sir
ding
cac phuong phap hien dal nhu the nao, thong tin chinh xic la dieu kien de
due ra
nhang Qinh gia dung. Thong tin thieu, khong day dit den den chat luqng them dinh
Bong tot hoc kh8ng them djnh duge, nhat la nhang thong tin khong can )(Ong co the
din tei Iva chip del nghjch, gay rai ro cho ngan hang. Do do, viec thu th$p thong tin
tir nhieu nguen co lien quan den dv an la nit can thiet, tuy nhien khai niem day du chi
mang nghia tucmg Van de la cac nguon thong tin phii dam bao dO tin c#y co
nghia
quyet djnh. Trong moi twang canh tranh nhu hien nay, tinh kjp thei cult cac
21
nguin thong tin thu thep dugc ci sinh htemg khong nhe den chit lucmg thim djnh.
Sr
chfun tre ciia thong tin lam anh huing khong
tot
trong
In& quan he
gift khach hang
yeti ngfin hang, nhit la khach hang truyen thing va c6 the lam mit cu hei tai trq cho
mot du in
tot.
Ngoai ra, ben cunh viec ci dugc cac
ngu6n
thong tin day de, chinh xac va kip
died thi viec km chgn phucmg phap xir 11, km trtt vi sir dung cac thong tin de dung
new dich cling can duqc quan tarn.
dAu to cling rat quan trong. Viec tinh thin den gia
trj thed gian cM tien
trong cac tieu chuan them djnh tai chinh du in la cut Icy quan toung. Tien c6 gia tri ve
met then gian, ding tien helm nay c6 gia tri khac ngay mai, nhieu du an co khi thi vi
hieu qua khi khong xet den gia trj tiled gian tien nhung khi xet den gia tri tiled gian
cua tien thi lai !thong c6 hieu qui
ye
ms t tai chinh. Ngoai ra, viec lira chqn tY 10 kb
suit chiet lchau thich hip la van de cue kt quan trong.
— Ht
thing trang thiit hi phgc vg cho qui trinh thin djnh.
Vgi viec phat trier mph me dm ding nghe thong tin nhtr hien nay da to di&
kien cho cac ngan hang ngiy cing holm thien
he
thing th8ng tin phut vcr dic lye cho
cong tic chuyen mon cfia minh. Bing
he
thing may tinh hien dui va cac phan mem
chuye'n dung da giep cho cong tic tham dinh tai chinh du in thin ra thorn lgi hcm, yeti
22
Thang Long University Library
viec tinh tom cic chi tieu duqc nhanh chung, chinh xic chi trong tich tic nit ngin thM
gian them djnh dtr in. Chi trong thai gian ngin may tinh c6 the xi/ 15
,
luu trey duqc mOt
IchOi lucmg thong tin khoing 16, v6i kha tiling
n6i mang nhu
hien nay thi viec guy cep
de tim kiem thing thong tin an thiet phyc vtt cho thim djnh dv in la rat don gian
va
t6
ben ngoai tic dOng vao dv an lam cho
chit luqng thim djnh tat chinh dv an bi giam slit. Cic dv an thutmg c6
men
thq dfli, do
de rat ro ma cac than
to
khkh quan mang l3i la rat kW) dy bio nhu: tinh hinh kinh te,
chinh tri, cic cc the chinh skh, phip lu$t cue nha nuOc ma cic thin
t6 nay
in&
loon
thay d6i va nim ngoai tam kiem soit cos ngan hang va chit dv in.
MOt
nen
kinh to cue mOt ow& gia phit
then
thieu ding b0, kh8ng
On
dinh, chua
phit
trien
se hart the trong viec cung cap nhitng thong tin chinh xic phuc vtt cho viec
thim djnh. Deng thai nhfing djnh hi:Ong, chinh sich, chief' luqc phit
trien kinh
te, xi
hOi theo vimg, lath th6, nganh chua duct xiy ding cv the, thing b0 va
on dinh ding
li met yeu t6
gay rtii ro trong phin tich, dinh gii va di den chip nh#n dv an.
qui nhu du id& li rat km. Ben canh d6, tinh trung thurc cum ngueo
'n thong tin mi
chd
du in cung cap cho ngan hing trong cac bio cito tai chinh, tinh hinh sin xuit kinh
doanh, khi Ming tii chinh hien c6 cim doanh nghiep cling inh huOng den chit luqng
thim dinh tai chinh du in ctia nem hang trong vier quye't djnh tai trq cho du in.
24
Thang Long University Library
CHIJONG 2. T111,1t TRANG CHAT WONG TRIM DINH TAI CHINII
DV
AN DAU TI! TRONG HOOT BONG CHO VAY CUA NGAN
HANG THIrONG MAI CO PHAN SAI Gem — HA NQI — CHI
NHANH BAC NINE
2.1. Tang quan host dung con Ngin hing thwung mai co phtin Sal Gin — Hi
Ni — chi nhanh Bic Ninh.
2.1.1. Lich sit kink think vi ph& Irian cull Ngin king durang mgi
a phin Sdi
Gdn - Hd Mai - chi nhdnh Bic Ninh.
Ngin hing thircmg
mai c6
phin (NH TMCP) Sii Gen — Hi NOi (SHB) yeti
ten
quOc te:
SAIGON — HANOI COMMERCIAL JOINT STOCK BANK, tien than la NH
TMCP Ming then Nhan
Ai,
hoat (ging theo &ay chimg nhin ding 14 kink doanh
s6
5703000085 do So ke hoach vi dau
to Minh Ph6
kinh doanh tren dia ban thy theo tinh chit va kha ning ctia
ngu6n von.
-
Chiet khiu thuong phieu, trai phieu vi giiy tb ceo gia.
—
Him
vim vi
lien doanh theo phap lust hien hanh
-
Thut hien thanh than gbh cac khach hang.
—
Thvc hien cac hoat dOng ngogi hei theo Quyet djnh
s6
1946/QD-NHNN ctia
Thong d6c NHNN Viet Nam ngay 09/10/2006.
Giai don
du
mai thanh lip (12/12/1993), yeti von dieu le 400 trieu thing, inking
luai ngfin hang chi c6 try sa chInh dit tai so 341 - Ap Nhcm LOc 2 — Thj iu Phong Dien
— Huyen Chau Thanh — Tinh Cim Thu nay la Huyen Phong DiEn Thanh Pho Cin Thu.
Tong
s6
thin
vien ban diu chi gOm 8 ngtroi, dia bin hoat dOng chi bao glim vai xi
25
Copyright: Tài liệu đại học ©