


1.Khái niệm về ngoại hối ( Foreign Exchange):
 !"#$$%&$'()*'+,-.-/-012'$3'45)6'$7'8)9-:%-
$;<8="
• $3>?7@'%77@'-AB'$3 !+='$C'-D8'1E-'!>'1
FGHIJBK-+='$C'-%'-D8"#$'L"'1E->'1MNBO
• P'-6$8'$/'<Q''$3+RA !-/--P'-6$8'$/'+1S-<Q'
$C''1E-'!'14T->@:%@BH0;%>I UMV-8'@BH 3'0;%
>7"447A$@BH$W'R'!'>87)I8'XBHYA-%A,''R'>Z78'4U@7BO
• /- -['$\-L/<Q''$3'1$7/0;%-]'0D>^@7'"@'$
I')4BH$7/0;%-P'$A>7078$@I')4BH-_0;%>F$-XBO
• !'> )B<8="^!'$%#-)`$7(-D8'!'1E-a^!'$7b'$!Xc'd
'1E-'!-D8'1e-1$7fa^!'Xa^!'$ga^!'";'O
• ='$C':%-8h<c'$3>-8 %77@'-AB+='$C':%-8+1S-V@" !
'H';%+='$C'+L+1S-45)6'$7'$8'$/':%-$;K-+='
$C'+L-%A,'^!HK--%A,'78>V%Y$H'&0BXg:%-8O
2. Hoạt động ngoại hối (Foreign Exchange Activity)
$+#'' !$+#'-D8'1e-1$7fH'1eXP'-1$7f$7'8
)9-^i' 8H8)9-^'H45)6''$7b' i'$_3$8"H$+#'-%'
[')9-^6'^!-/-8)9-X/- b':%8'+;''O
$+#'' !$Y$-c-/-$+#'-L b':%8'$7`-$;0+;''-D8
-/-$_-[-^!-/'R'O
Z@'#)%'^!$]'-Y$X'$;H$+#''<8="-/-8)9-48%
+RA
• 8)9-^i' 8>%77@'$Z78'48-$'B
• 8)9-^C^'>80$8 Z78'48-$'B
• /-8)9-X/->$@7Z78'48-$'B
3. Quản lí ngoại hối
%c' ]' !"#$'3"^6:%8'$7j'"!<Y$Xk"#$-]'0D'!-l'0c

]'4/-+/$`--Y$ !"#$<#0&'-Y%$!'-D8-]'4/-$C'$3
:%-8)+L-]'4/-+/HXP'0c !"#$-]'4/-+#- &0!'
$!'H"!'L06$%#-^!-/-<#0&'X/--D8-]'4/-$C'$3:%-8O
2. Mục tiêu của chính sách quản lí ngoại hối
ZY$-c"j-]'4/-+C%0c1E'+;'"6-$b%$,HXP'-L"6-$b%H4€
"Y$012'1E'$+#'O^&A"6-$b%-D8-]'4/-:%c' ]' !
k•
• ~6-$b%-2<c'"6-$b%-2<c'-D8-]'4/-:%c' ]' !(
^('4`_'+9'H-R'+^r"P^!$f-+•A'C'X'$;pVi#0/$$7,'O
RA !"6-$b%-8'Y$H^!0c0*S0^E"6-$b%-D8-]'4/-
$C'$3:%-8O
• ~6-$b%-6$,>"6-$b%$7`-$;0B-/-"6-$b%-6$,-D8-]'4/-
:%c' ]'="
• ‚'+9'$ƒ/H$+C%X3'+,$f-+•A'$12'^!-/-:%8'3$!
-]'+'0/$$7,'-L S-+Y$'1E-O
• Ic^3$]'+#- &0-D:%AC'-D8+='$C':%-8H$\'<1E-'R'
-8^9$;-D8+='$C':%-8$7b'$9$71e':%-$;p$;'$E$`-3'
-%A,'+_+='3$8"O
• !"--/-$+#''+^!'C';0_'+9'H$%R'$D0/0
%&$+,L00n'_'+9'X'$;pVi#O
• Ic$!'^!${'-1e')`$7(''!'1E-H+c"<cXc'{'
$8'$/''S:%-$;^!4„'4!'+/0['-/-'%-n%+#$V%Y$X/-O
3. Đối tượng quản lí ngoại hối
3.1 Người cư trú (Residencer)
1e-1$7f !$_-[-K--/'R'-L$764d !"^3-H4'^!$+#' R%)!
$7b' i'$_3$8"H="
8B Z_-[-$]')6'+1S-$!' &0^!$+#'X')8'$3$8">j
-%' !$_-[-$]')6'B="-/-Z~'!'1E-HZ~-_0n'H'R'
!' b')8'H-'/''R'!''1E-'!H'R'!'wvv…^''1E-
'!H-/--P'$A$!-]'H-P'$A-$%b$!-]'H:%†$]')6''R')R'O

0DH'Q"$`-3'-]'4/-$C'$3:%-8H<c+c"Xc'{'$8'$/'
:%-$;H<c+c")`$7(''!'1E-ŒO
a. Thành phần dự trữ ngoại hối nhà nước
G`$7(''!'1E- !)`$7(-D8!'1E-<Q''OZ%#-:%AC'-
0^!45)6'-D8!'1E-H="-/-$!'0n'48%
•ZC'"K$<Q''$3O
•ZC'5<Q''$3d'1E-'!O
•['X/'^!-/-/$e-L/X/-<Q''$3)-]'0D-/-'1E-H-/-
$_-[-'1E-'!HK--/-$_-[-:%-$;0/$!'O
•G`$7('$%†ZC'$3:%-$;~?>'$@7'8$'8 ~'@$87A?%')BO
•!')`$7(!'1E-O
•/- 'X/--D8!'1E-O
b.Nguyên tắc chung của quản lí dự trữ ngoại hối
• Nguyên tắc an toàn: 'L+;')`$7(H$71E-;$0c'L+;'4`8'$!'
-D8'La$7':%c')`$7(''!'1E-H-l'0c$%R'$D'%Ab'
$o-8'$!'OZ@'%Ab'$o-'!AH)`$7(''!'1E-)*+1S-$='
$)1Ek'$[-'!>$C'"K$H$C'58A-['X/'H^!'B-l'
0c+c"<c4`8'$!'$%A3$+O;%)`$7('<Q'$C'"K$H
'$3H<Q'^!'^!-['X/'$k-n'0c-L3$'<c:%c'<]
"&$H8'$!'-LXc'{'-'$7#"H-'-o0H-'0/DAO;%)`
$7('$='$)1Ek'$[-$C'5'$3d'1E-'!H$k-n'
0c-j' j-'R'!''!+,5$C'-+c"<c8'$!'H$'-&A^!
$%&' SO
• Nguyên tắc linh hoạt và có lợi: $@'%Ab'$o-'!AH-2-Y%)`$7(
'-L$,+1S-+C%-.' '$48--L S'Y$O
^E)`$7('$3-n'-L)`</4`<;'+#'$ƒ/"#$-/-
$1e'V%Ab'+,+L'+n%^!+C%-.')`$7('$3"#$-/-S0 ]O
(''$3'!<;'+#'HK-$ƒ$7j'8)9-XP' E'$kc"
"[-)`$7(H'$3'!_'+9'^!${'/-n'8${'"[-)`
$7(JOk'-%'n%;$-/-'1E-+C%$&0$7%')`$7(-/-'$3

G`$7('$3:%/-8-0T0+/0['"j'%-n%'1'-18
ˆ' !$$';%VT$^C012')3'X'$;O

I8'%Ab'$o-$7b'';%^&')6'^\8'Y$:%/'H^\8"C")W$7'^3-$`-3'
:%c' ])`$7('-D8OZ*A$@$k'k'$`-$•'^!)•'<;'$7b'$9
$71e':%-$;"!:%c' ])`$7('$@-/--6$,^!$]-S0O
2.Quản lí hoạt động ngoại hối
2.1 Khái niệm về hoạt động ngoại hối ( Exchange Foreign Activity)
$+#'' !$+#'-D8'(''1e-1$7fH'1eXP'-1$7f
$7'8)9-^i' 8H8)9-^'H45)6''$7b' i'$_3$8"H
$+#'-%'[')9-^6'^!-/-8)9-X/- b':%8'+;''O
$+#'' !-/-$+#'-L b':%8'$7`-$;0+;''h$[-
!$+#'-L45)6'' !"012'$3'8)9-O$+#''
="
• 8)9-^i' 8="-/-8)9-$8'$/'V%Y$p'&0X•%!'L8H
)9-^6H-%A,'$C'"#$-C%J
• 8)9-^'="-/-8)9-+n%$1'1E-'!^!3$8"^!+n%$1
$\3$8"78'1E'!H^8A$7c'S'1E-'!^!'1S- O
• /-8)9-'X/-O
2.2 Đối tượng và vi phạm hoạt động ngoại hối
• /-'R'!'$12'"+RA !+$1S'-DA;%^!+1S-$+#'
'^E0"^7#'^!$@:%A+9'-D83$8"H<8="
$+#'':%-'#^!:%-$;O
• /-$_-[-$]')6'0'R'!'>-P'$A$!-]'H-P'$A-$%bJB
^E0"^$+#''‘02'H-.+1S-$`-3'"#$4$
+#''$7'0"^:%+9'^!0c+1S-+{'X]^EO
• /-$_-[-X/--/-$_-[-'!A-.+1S-0T0$+#''$@
'#)%'YA0T0+i+1S--Y0>'1-P'$A)9-^6XC%H-/-
:%nA$%+_'$3+K$d$7%'$R"$12'"H4b%$9O|/-4'H'!
hàng…)

b) Quản lí các giao dịch vốn
p n%$1'1E-'!^!3$8"'+n%$1$7`-$;0'1E-
'!<Q''$3-%A,'^!3$8"H-/-'%='$%<Q'
G-%A,'+_$!''$3+,-%A,'78'1E-'!0c
+1S-$`-3'$P':%8$!Xc''$3$"#$'R'!'
+1S-0T0O^E+n%$1/'$;0$k^'+n%$1<Q''$3
0c+1S--%A,'+_$!'G+,$`-3'+n%$1OZY$-c-/-
Xc'^'+n%$1H S'%&'^!-/-Xc'$%'&0S00/0
-%A,'+_78'$3+,-%A,'78'1E-'!-l'0c$P'
:%8'R'!'+1S-0T0
p n%$1-D83$8"78'1E-'!-/-+$1S''1e-1$7f !
$_-[->'!'1E-H-]'0DB^!-/'R'+C%+1S-+n%$178
'1E-'!$@:%+9'-D8-]'0DK-'R'!''!
'1E-O';% !$_-[-X'$;H$k0c"d$!Xc''$3$
'R'!'+1S-0T0^!0c+{'X]^EH$Y$-c-/- %='
'$378H^!+C%0c$`-3'$@$!Xc''!A
p /-Xc'^8AH$7c'S'1E-'!-D8'!'1E-H-]'0DH-D8
-/-$_-[-H-/'R'H-l''1^3--^8AH$%'S$\'1E-
'!H+C%+1S-:%+9'H-6$,'Q":%c' ]-K$-€4`^&'
+#'-D8-/-'%='^'$]')6'^!^!78Xg+Y$'1E-OO
c) Quản lí các hoạt động ngoại hối khác
1'1e-1$7f+9'-1d'1E-'!H'1e'1E-'!+;'+9'-1$3$
8"$k^3--%A,''$3^!K-78Xg3$8" !+1S-0T0'1'0c
$@:%+9'-D8-]'0D
d) Quản lí việc sử dụng ngoại tệ trên lãnh thổ Việt Nam
1-/-'1E-X/-H3$8":%+9'$7'8)9-:%-'P'18)-H'b"
A;$H+9'/H$8'$/'JO|P'+1S-$`-3'<Q''$3"!-.+1S-$`-
3'<Q'G$7\$71e'S0-0T0O1^&A$7b' i'$_3$8"-.45
)6'+='3$8"OZ%A'b'^3-"d$!Xc''$3$'R'!'+1S-0T0
+,8)9-^i' 8H8)9-^''1'Ld0n'$7b' !!'$!'S00/0O

 /-'R'!'$12'">""@7-8 I8'XB
 /-$_-[-$!-]'0'R'!'
 /-$_'-P'$AH-/--P'$AX')8'-L:%"P E'
 !"PE>I7X@7B
e) Các nghiệp vụ giao dịch trên thị trường hối đoái
 30^68)9-8'8Ah-m'j !"%8</''$38'8A
>F0$0@78$'B
 30^68)9-Xk'h"%8</''$3-LXk'>?7“87)
0@78$'B
 30^68)9-/'+_>F“800@78$'B
 30^68)9-:%AC'-j'>0$'40@78$'B
 30^68)9-$12' 8>?%$%7@0@78$'B
3. lập và báo cáo cán cân thanh toán quốc tế
3.1 Tổng hợp số liệu và lập cán cân thanh toán quốc tế ( Balance International
Payment)
3.2 Nguyên tắc, trách nhiệm và thời hạn lập báo cáo cán cân thanh toán quốc
tế
a. Nguyên tắc lập cán cân thanh toán quốc tế
 /'-R'$8'$/':%-$;0c0c'c'$!'<#8)9-X'$;(8
'1e-1$7f^!'1eXP'-1$7f
 2'^9$C'$3)*'$7'-/'-R'$8'$/':%-$; !G 87~†O
 /-8)9-X'$;+1S-0c'/'^!-/'-R'$8'$/':%-$;0c !
4 3%$'Xb$$e+,"-$/'^!4_4/-X;$/'
 /-8)9-X'$;+1S-$]'$@/$`-$;+i$g8$%&'(8'1e-1
$7f^!'1eXP'-1$7fX0c'/'^!-/'-R'$8'$/':%-$;O
b. Trách nhiệm lập cán cân thanh toán quốc tế
 R'!'!'1E-3$8"-9%$7/-'3"$_'S04 3%^! &0-/'
-R'$8'$/':%-$;OO
 /-<#H'!''1I”|ZHI#Z!]'JOZ_'-6-c:%8'HZ_'-6-
Z'XbJ('<#H'!'-L0/$4'8)9-X'$;(8'1e-1$7f

$%8A)1$\88A-m'j !-/'-R'$K')1O
p Z[8$_'$%<Q'$_'-
p Z[<8$_'$%'g2'$_'--m'j !<#-8A$;%6$
 I3'0/0${'<Q'-/'-R'$8'$/':%-$;
p ;%<#-VcA78^E-/'-R'$`-3'$k-n'$;'!'<3'
0/0'R' i4%Y$-;$XY%H+C%$;$$ƒ/$@1E'${'H45
)6':%AC'7f$^'+K-<3$$%†$C'$3%-$;+,$78'$7c
-/-Xc'$;%6$H^8A'S'1E-'!+,<*+o0-/-Xc'$;%
6$O
p ;%<#-)`X;'4€VcA78^E-/'-R')`</-/-<3'0/0
'!AXP'0c !<3'0/0Xo06-&%:%c-D8<#-"! !
<3'0/0+,'{'-K'<#-O('<3'0/0'!A4€'Y'
"'^!^8$7m-D8-/-<#'!'-L b':%8'
•'R'!''!'1E-^E^8$7m !'1e-D$7k^! &0-/'-R'
$8'$/':%-$;-n'0R'$]-H+/'/$k'k'-/'-R'
$8'$/':%-$;'Q"-c$3'$k'$7'-D8-/'-R'^i' 8
';%<#-O
•I#Z!-]'-L$7/-'3"0R'$]--]'4/-$!XL8>-L
b':%8'+;'^8A$7c'S'1E-'!^!c'1d'-D8'L+;'
-/'-R'$8'$/':%-$;H+,+CV%Y$c0/0--]'0DO
•I#|;-^!n%$1-L$7/-'3"$@)•H0R'$]-$/-
+#'$+#'+n%$1$7''1E-^!'1E-'!OO
•I#$12'"-L$7/-'3"$@)•H0R'$]-$/-+#'-D8
$+#'V%Y$h'&0X•%+;'-/'-R'$8'$/':%-$;
•I#8$P'^&'$cHI#I1%-]'^•'$P'J0R'$]-c'
1d'^!$/-+#'$7'-/-$+#'-D8'!'H-D8 r'^`-
$%#-"k':%c' ]+;'$k'k'-/'-R'$8'$/':%-$;
k'"#$-/-$_'$,$k-/-<3'0/0'1^&AXP'-.+,
${'<Q'-/'-R'$8'$/':%-$;"! !<3'0/0$_'$,
+,c:%A;$!' $^Y'+C-D8'C'X'$;pVi#

‡B ]'4/-$eXkwxŠŠhwxxŠ
‰B ]'4/-$\'{"wxxŠ+;''8A
•B Z`-$7':%c' ]'+n%$;X.‡w
}}Z–
—
F}Z›œ~wxxŠ
•˜ž
|•Ÿ