外文文献翻译越南商业银行不良贷款管理研究

外文文献翻译原文+译文

原文

The study on non-performing loans management of Vietnam commercial bank

Patra D

Abstract

Under the market economy, the banking system is the lifeblood of the economy. National bank system smoothly and health is the precondition of financial turnover, allocation and effective use to promote sustainable economic growth. Vietnam is in the process of global economic integration, in particular, this fact gave we began to construct a lot of chance but a major challenge, especially in the field of banking and finance. In this into trend, Vietnam's structure of commercial Banks to further reform, restructuring and improving the financial capacity to compete with the World Bank in capital, technology. However, so far, Vietnam many commercial bank financial capacity is still very weak, backlog amount of total loans ratio is very high. This is Vietnam commercial Banks face the biggest challenge. Problem is Vietnam commercial Banks not only to quickly and thoroughly solve the backlog of bad loans of the left in the previous years and the running of risk management measures, to prevent bad loans increased in order to improve the bank's financial ability and competition ability.

Keywords: Non-performing loans; Vietnam; Credit risk; Commercial Banks

1 Introduction

As a member of the world trade organization (WTO), Vietnam's economy accelerated the further integration and the process of globalization. Vietnam trade and the rapid development of financial liberalization, the increasing deeply affected the Vietnam commercial bank system and every commercial Banks, this means that not only Vietnam various commercial Banks have to face more fierce competition at home and abroad, also prompted each commercial bank must carry out further reform. At the same time, in order to support and meet the needs of the development of the economy, Vietnam commercial Banks especially state-owned commercial Banks to expand their scope of business activities, expand and increase the size of the credit

and the credit business. Because of the credit business in the current and foreseeable future commercial bank is still the main source of income, so the control of the credit quality is the key to the management of commercial bank. Bad loans to prevent occurrence and control the level of non-performing loans in a reasonable range the most important thing is all commercial bank management strategy. In Vietnam, the commercial bank non-performing loans in the last few years to get bank managers and decision makers attention, too high non-performing loans become the burden of commercial Banks, seriously hindered the reform and development of Vietnam's commercial banking system. Because of this, non-performing loans management is more and more get the government and Vietnam attaches great importance to commercial Banks, especially state-owned commercial Banks. Vietnam's non-performing loans increased from the financial crisis and partly due to the influence of the global economic recession, Vietnam's economy suffered a lot of negative effects, some disadvantages macroeconomic factors. The business activities of enterprises encounter a lot of difficulties, and Vietnam in the financial system is weak, the concern of which is the following reasons: bank legal environment, commercial bank credit risk management is still weak, Vietnam bank technology underdeveloped and from some of the bank staff and customers of professional ethics.

2 Literature review

There are different points of view about non-performing loans. Different definitions of non-performing loans, in fact, there is no global standard, a lot of different views in parallel. The first is the European central bank (ECB) ideas about non-performing loans, the bank said: "a bad loan is not ability or not full specified amount to repay the loan bac k.” In this way, the view is based on bank customer’s last reimbursement results. The international monetary fund (IMF) believed to be unprofitable (non-performing loans) to pay interest and/or overdue 90 days or more of the principal or the interest of more than 90 days have been restructuring or debt restructuring, or payment of less than 90 days, but we have reason to suspect that debt full implementation of ". This idea, non-performing loans is determined by two angles within the time limit of time and solvent. The international accounting standards IAS

mentioned frequently mentioned concept of loss loans rather than the concept of non-performing loans. About non-performing loans management activities, the Basel committee on banking supervision (2005) : "bad loans management is to develop and implement strategic management, policy and credit management process in order to realize the safe, efficient and sustainable development goals. Which strengthen the measures to prevent and limit of non-performing loans, and treatment measures in non-performing loans, to increase revenue, reduce costs and improve the quality of the commercial bank's short - and long-term business operations, and efficiency.

Sinker studied some large commercial Banks to study in the United States believe that the bank internal and external factors are causes of the credit crunch. The authors found the subjective factors such as high bad debt ratio and bank interest, excessive lending some positive relationship. Same with previous research, Sinker that's macro economic conditions in the region also explains the occurrence of bad bank loans. Macroeconomic factors include economic growth, annual inflation rate or exchange rate, etc. Research is using a large bank of simple linear regression model in the United States. Research shows the growth of credit loans and assets of the close relationship between the weakening ability. Specific, Keeton for rapid credit growth combined with lower lending standards for some American states loans caused serious damage. In this study, non-performing loan is defined as overdue 90 days or does not pay interest on loans. In other research results in the financial system, it is to study in the United States. Brcoff, for example, studied the Argentina commercial bank non-performing loans think its non-performing loans by Banks and macroeconomic factors such as the serious influence. The author studied the internal and the influence of macroeconomic factors such as to see how the influence of each factor. Salas investigation result in Spanish Banks non-performing loans. Studies show that economic growth rate of GDP and rapid of bad credit loans for nearly 10 years, attracting more and more attention. Most of the research believed that the banking system is the direct consequence of the non-performing loan ratio increase bank failures. A lot of research about the cause of bank failures is pointed out that asset quality is very important elements of statistical budget bankruptcy, banking

institutions before bankruptcy. I always have very high non-performing loans. A lot of argument is that economic stagnation is a major cause of bad bank loans. Each regional financial non-performing loans are regarded as weak and non-profit enterprises reflect, you can see on this point to reduce non-performing loans is to improve economic conditions and necessary conditions. If non-performing loans still exist and increase resources, it will be stuck in the nonprofit sector. Restrict economic growth and reduce the economic efficiency. Expansion, the expansion of Banks, capital ratios, Banks in the various financial market position, leading to the different proportion of non-performing loans.

3 Non-performing loans of Vietnam

Concept of non-performing loans in Vietnam appear from April 24, 2005 state-owned bank governor announced 493 decisions, including the non-performing loan classification, and establishment of regulations on the use of reserves to manage credit risk. Decided to allow credit institutions also have no. 439 according to the method of qualitative classification of loans and the establishment of loss reserves rights. Loan according to the proposed method and quantitative method is the same as the article 6 is divided into five groups of loans, but not necessarily according to repay extended and according to the internal credit rating system and be approved by the state bank of credit institutions risk prevention policies to determine loan risk level.

According to the Basel committee, commercial bank non-performing loans management can be understood as: "commercial Banks non-performing loans management construction and management, the management of credit policy, the policy process in order to achieve safe, The strengthen strategies to guard against bad loans, combination of non-performing loans has processing measures to increase sales, reduce costs, improve the commercial bank short-term and long-term business operation quality and effect."

3.1 Identification of non-performing loans

According to each country or each commercial bank on the provision of bad loans and the classification system and to establish a different loan loss provisions, recognition of non-performing loans is the first step in the process of bank

management of non-performing loans. In spite of this, identify the non-performing loans have in common is based on 90 days overdue repayment time, but can be by customers to repay the ability to identify bad loans, and the solvent is evaluated on the basis of the possibility of high risk. After identification of non-performing loans, it will be according to the different risk degree of qualitative or quantitative method into lending groups. Every national and international financial institution have their own bad loan classification system, usually bad loans belong to two kinds: doubtful loans and loan losses.

3.2 Measurements of non-performing loans

After identification of non-performing loans, Banks will lead to the probability of bank failures of the non-performing loans and loss to measure, measure. If Banks can calculate the failure probability that the bank according to the method of quantitative measurement of non-performing loans, in turn, if so the bank is expected but not measure the loss probability is based on the qualitative method of measuring bad loans.

3.3 Against bad loans

The Basel committee on banking supervision said: "bad loans management is construction and implement credit management strategy, management policy process in order to achieve safe, effective and the goal of sustainable development, including strengthening measures to prevent, restrict the generation of bad loans, combination of non-performing loans has processing to increase their income, reduce costs, improve the quality of long-term and short-term operation of commercial Banks and effect". Therefore, in order to prevent bad loans to solve the following problems:

(1) The credit risk management model to construct

Credit risk management model construction is to build a bank's overall credit risk management, which can reflect the organizational structure. Management implements the credit process, identification, measurement, control, in order to control credit risk according to risk of profit maximization principle under a certain limit. Credit risk management model to construct help bank to bank business prospects in the future have a more accurate view, able to plan out the corresponding management policy

from now on.

(2) To develop risk management strategy

Need to have a set of in line with the bank every period of operation strategy of risk management strategy, the strategy will be changed with the credit market, the flexibility to adjust. In the business activities from the priority order to target the strategy needs to be conflict consistently planning. Prevent, limit risk strategy in accord with the bank needs to pay attention to the diversification of credit list an organic component of the overall business strategy will be formed the basis of cost based on the rational allocation of capital and risk management. Bank strategy reflects a bank's degree of risk to a certain profit level acceptance.

文献出处：Patra D. Management of NPA via Capital Adequacy Norms: Its Effect Upon The Profile of Indian Banks and Credit Deposit Ratio[J]. International Journal of Finance & Banking Studies, 2016, 3(1): 62-70.

译文

越南商业银行不良贷款管理研究

Patra D

摘要

在市场经济上，银行系统就像是经济的命脉。全国银行系统平稳、健康运行是财力周转、分配和有效利用的前提从而促进经济可持续增长。尤其是越南正处在全球经济一体化过程中，这事实给我们幵辟了很多机会但提出了重大挑战尤其是在银行金融领域。在此融入趋势中，越南各家商业银行进一步革新、重组结构和提高财务能力以在资金、技术方面跟世界银行竞争。尽管如此，到目前为止越南很多商业银行财务能力还是很薄弱，积压金额占贷款总额比例还是很高。这也是越南商业银行要面临的最大挑战。问题是越南商业银行不但要迅速、彻底地解决往年留下的积压不良贷款而且要有风险管理措施、防范运营中不良贷款增加以提高银行的财务能力及竞争能力。

关键字：不良贷款；越南；信用风险；商业银行

1 引言

作为世界贸易组织的成员国，越南经济加快了进一步一体化和全球化的进程。越南贸易和金融自由化的快速发展，日益广泛深入地影响到了越南商业银行体系和每一家商业银行，这不仅意味着越南各家商业银行必须面对更为激烈的国内外竞争，也促使每一家商业银行必须进行更深入的改革。与此同时，为了支持和适应越南经济发展的需要，越南商业银行尤其是国有商业银行拓展了它们的经营活动范围，扩大和增加了信贷和非信贷业务规模。由于信贷业务在当前和可预见未来仍然是商业银行最主要收入来源，因此对信贷质量的控制是商业银行管理的关键。防范不良贷款发生、把不良贷款率水平控制在合理区间内是所有商业银行经营管理战略中的重中之重。在越南，商业银行不良贷款问题近几年来才得到银行管理者和决策者高度关注，过高的不良贷款率成为商业银行的负担，严重阻碍了越南商业银行体系的改革和发展。正因为如此，不良贷款管理正越来越得到政府和越南商业银行尤其是国有商业银行的高度重视。越南的不良贷款增加来源于受金融危机和全球经济衰退的影响等原因，越南经济经受很多负面影响，宏观经济因素较为不利。企业的经营活动遇到很多困难，加上越南金融体系的薄弱，其中值得关注的是如下的原因：银行法律环境、商业银行信用风险管理还薄弱，越南银行技术欠发达以及来源于某些银行工作人员及客户的职业道德。

2文献综述

关于不良贷款有不同的观点。实际上，关于不良贷款定义没有全球标准，很多不同观点并行。首先是欧洲中央银行（ECB）关于不良贷款的观点，该银行认为：“不良贷款是没有收回能力或无法足额偿还的贷款＂。这样，该观点基于银行客户最后的还款结果。国际货币基金组织（IMF）认为是无利可图（不良贷款）支付利息和／或本金逾期90天或以上或90天以上的利息已经被重组或债务重组，或付款不足90天，但我们有理由怀疑债务全面实施“。这个观点，不良贷款是通过两个角度确定逾期时间和偿还能力产生怀疑。国际会计准则IAS提到常提到损失贷款概念而不是不良贷款的概念。关于不良贷款管理活动，巴塞尔银行监管委员会（2005）认为：“不良贷款管理是制定和实施管理战略、政策及信贷经营的过程为了实现安全，高效和可持续发展目标；其中加强措施，防止和限制所产生的不良贷款，加上己发生不良贷款的处理措施，（完整译文请到百度文库）