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  • Cc nguyn tc tng cng qun tr cng ty i vi cc t chc ngn hngThng 10/2010

    y ban Basel v Gim st Ngn hngNgn hng Thanh ton Quc t

  • Yu cu sao chp n phm vui lng gi n a ch sau:

    Ngn hng Thanh ton Quc t

    B phn Bo ch v Truyn thng

    CH-4002 Basel, Thy S

    E-mail: publications@bis.org

    Fax: +41 61 280 9100 v +41 61 280 8100

    @ 2010 Ngn hng Thanh ton Quc t. Bn quyn tc phm c bo h. C th s dng hoc dch sang

    ngn ng khc cc trch dn ngn t n phm vi iu kin phi ghi r ngun thng tin.

    @ 2011 T chc Ti chnh Quc t IFC gi bn quyn bn dch ting Vit.

  • CC NGUYN TC TNG CNG QUN TR CNG TY I VI CC T CHC NGN HNG 3

    MC LCI. Gii thiu ....................................................................................... 5

    II. Tng quan v qun tr cng ty trong ngn hng ...................... 11

    III. Cc nguyn tc qun tr cng ty vng mnh ........................... 14

    A. Thng l hot ng ca Hi ng Qun tr. ........................... 14

    B. Ban Gim c. ........................................................................ 25

    C. Qun l ri ro v kim sot ni b........................................... 26

    D. Chnh sch lng thng ........................................................ 36

    E. C cu cng ty phc tp hoc khng r rng ........................... 39

    F. Cng b thng tin v tnh minh bch........................................42

    IV. Vai tr ca c quan gim st ..................................................... 44

    V. Tng cng mi trng h tr qun tr cng ty vng mnh..47

  • CC NGUYN TC TNG CNG QUN TR CNG TY I VI CC T CHC NGN HNG4

    Nhm cng tc v Qun tr cng ty thuc y ban Basel v Gim st ngn hng

    Ch tch: B Danile Nouy, y ban Ngn hng Php

    y ban Ngn hng, Ti chnh v Bo him, B ng Hein Lannoyy ban Qun l Ngn hng Trung Quc ng Liao MinC quan Gim st Ngn hng Php ng Jean-Christophe Cabotte

    ng Fabrice MacNgn hng Trung ng c B Kathrin Schulte-Sdhoff

    C quan Gim st Ti chnh Lin bang (BaFin), c B Heike Berger-KerkhoffNgn hng Trung ng Italia B Diana CaponeNgn hng Trung ng Nht Bn ng Jun IwasakiC quan Dch v Ti Chnh, Nht Bn ng Hideaki Kameiy ban Gim st Ti chnh, Luxembourg B Nadia ManzariNgn hng Trung ng H Lan B Annick TeubnerNgn hng Trung ng Lin bang Nga ng Oleg LetyaginC quan Tin t Rp X t ng Abdullah AlsoyanNgn hng Trung ng Ty Ban Nha ng Francisco OvelarC quan Gim st Ti chnh Thy in, Finansinspek-tionen

    B Cecilia Wennerholm

    C quan Gim st Th trng Ti chnh Thy S ng Gabe Shawn VargesC quan Dch v Ti chnh, Vng quc Anh ng Chris HibbenTp on Bo him Tin gi Lin bang, M B Melinda WestNgn hng D tr Lin bang New York, M B Kristin MalcarneyHi ng Thng c thuc H thng Cc D tr Lin bang, M

    ng Kirk Odegard

    Vn phng Qun l Tin t, M B Karen Kwiloszy ban Chu u ng Elies MessaoudiT chc Hp tc v Pht trin Kinh t ng Grant KirkpatrickNgn hng Th gii B Laura Ard

    B Katia DHulsterT chc Bnh n Ti chnh ng Denis SicotteHi ng Th k ca y ban Basel v Gim st ngn hng, Ngn hng Thanh ton Quc t

    ng Toshio Tsuiki

  • CC NGUYN TC TNG CNG QUN TR CNG TY I VI CC T CHC NGN HNG 5

    I. Gii thiu

    Ngn hng c vai tr ti chnh trung gian quan trng trong nn kinh t. Th 1. trng v cng chng do vy phn ng rt nhy cm i vi bt k kh khn tim tng no pht sinh t cc yu km trong h thng qun tr cng ty ca ngn hng. V th qun tr cng ty c lin quan mt thit khng ch vi tng t chc ngn hng m c h thng ti chnh quc t v cng tc hng dn, gim st nghip v ngn hng.

    y ban Basel v Gim st Ngn hng2. 1 (sau y gi tt l y ban) t lu cam kt thc y thng l qun tr cng ty tt trong cc t chc ngn hng. y ban ban hnh bn hng dn cc nguyn tc qun tr cng ty i vi cc t chc ngn hng ln u vo nm 1999 v sa i vo nm 2006.2 Bn hng dn ca y ban nhm h tr v cung cp cc hng dn cho cc c quan gim st nghip v ngn hng y mnh vic p dng thc tin qun tr cng ty vng mnh trong t chc ngn hng ti cc quc gia thnh vin ca y ban ny. Bn hng dn cng l ti liu tham kho gip cc ngn hng tng cng cng tc qun tr cng ty ca chnh mnh.

    Bn hng dn ban hnh nm 2006 c son tho da trn b Nguyn tc 3. Qun tr Cng ty do T chc Hp tc v Pht trin Kinh t (OECD)3 n hnh. B Nguyn tc ca OECD xy dng trc c tha nhn rng ri c mc ch h tr cc chnh ph trong n lc nh gi v ci thin khun kh qun tr cng ty ng thi cung cp hng dn cho cc thnh vin tham gia th trng cng nh cc c quan qun l th trng ti chnh.4

    B Nguyn tc ca OECD nh ngha qun tr cng ty l hot ng lin quan n 4. mt tp hp cc mi quan h gia Ban Gim c, Hi ng Qun tr, c ng v cc bn c quyn li lin quan khc. Qun tr cng ty cng thit lp c cu qua cc mc tiu ca cng ty c xy dng, phng tin t c cc

    ----------------------y ban Basel v Gim st Ngn hng l mt din n hp tc thng xuyn v cc vn gim st nghip v 1. ngn hng. y ban c chc nng thc y v tng cng thc tin gim st v qun l ri ro trn ton th gii. y ban bao gm cc i din t cc nc nh: Ac-hen-ti-na, c, B, Bra-xin, Ca-na-a, Trung Quc, Php, c, Hng Kng, n ,In--n-xi-a, , Nht Bn, Hn Quc, Luych- xem-bua, M-hi-c, H Lan, Nga, -rp X-t, Xinh-ga-po, Nam Phi, Ty Ban Nha, Thy in, Thy S, Th Nh K, Vng quc Anh v M. y ban thng hp ti tr s ca Ngn hng Thanh ton Quc t (NHTTQT) t ti Basel, Thy S.Xem 2. Tng cng Qun tr Cng ty cho T chc Ngn hng, y ban Basel v Gim st Ngn hng, thng Chn nm 1999 v thng Hai nm 2006 ti trang web: www.bis.org/publ/bcbs122.htm. Xem 3. Cc nguyn tc qun tr cng ty ca OECD, bn sa i thng T nm 2004, pht hnh ln u vo thng Su nm 1999 ti trang web: www.oecd.org/dataoecd/32/18/31557724.pdf. Cc nguyn tc ca OECD to nn mt trong s mi hai chun mc chnh ca Din n Bnh n Ti chnh cho cc h thng ti chnh vng mnh. tham kho, OECD xy dng h thng t vng cc thut ng c lin quan n qun tr cng ty trong ti 4. liu Kinh nghim t cc hi ngh bn trn v qun tr cng ty trong khu vc, nm 2003. C th xem ti liu ny ti trang web: www.oecd.org/dataoecd/19/26/23742340.pdf. Tuy nhin, vic s dng chnh xc nhng thut ng ny c th khc nhau trong cc thit ch php l khc nhau.

  • CC NGUYN TC TNG CNG QUN TR CNG TY I VI CC T CHC NGN HNG6

    mc tiu c xc nh v hiu qu thc hin mc tiu c gim st. Qun tr cng ty tt cn to c s khuyn khch i vi Hi ng Qun tr v Ban Gim c thc hin cc mc tiu v li ch cng ty v c ng, v phi to iu kin gim st hiu qu. S tn ti ca h thng qun tr cng ty hiu qu trong phm vi mt cng ty v trong c nn kinh t ni chung gp phn to nn s tin tng l nn tng cho s vn hnh ca kinh t th trng.

    Bn hng dn ca y ban Basel nm 2006 tp trung vo mt s vn then 5. cht trong qun tr cng ty. Mt s vn chnh trong bn hng dn ban hnh nm 2006 l:

    Hi ng Qun tr phi tham gia vo vic ph chun chin lc ca ngn hng mt cch ph hp;

    Trch nhim trong ngn hng phi c phn nh r rng v thc thi thng nht trong ton t chc;

    Chnh sch lng thng phi ph hp vi mc tiu lu di ca ngn hng; v

    Nhng ri ro pht sinh do hot ng thiu minh bch cn c qun l tha ng.

    Sau khi y ban ban hnh bn hng dn nm 2006, mt s tht bi v sai st 6. v qun tr cng ty xy ra, v nhiu trong s bc l trong cuc khng hong ti chnh bt u gia nm 2007.5 Mt s v d v nhng sai st ny bao gm vic Hi ng Qun tr gim st khng y Ban Gim c, qun l ri ro khng tha ng, v c cu t chc v hot ng ca ngn hng qu phc tp v khng r rng. Trong bi cnh , y ban quyt nh sa i li bn hng dn nm 2006. Khi sot xt v sa i cc nguyn tc ny, y ban khng nh li rng cc nguyn tc vn ph hp v c ngha ht sc quan trng cn c cc ngn hng v c quan gim st tun th m bo cc nguyn tc6 c thc thi hiu qu. Ngoi ra, y ban tin rng cc vn chnh nu di y cn c ch trng nhiu nht:

    (1) Thng l hot ng ca Hi ng Qun tr

    Hi ng Qun tr cn ch ng thc thi trch nhim chung i vi ngn hng, bao gm chin lc kinh doanh v ri ro, t chc, s vng mnh v ti chnh v

    ----------------------5. Nhiu trong s nhng thiu st ny ti cc cng ty dch v ti chnh ton cu ln c nu r trong bo co

    ca Nhm Kim sot Cp cao v Quan st thc tin qun l ri ro trong cuc khng hong th trng gn y, thng Ba nm 2008, c th truy cp ti trang web: www.newyorkfed.org/newsevents/news/banking/2008/rp080306.htm v bo co tip theo v Cc bi hc qun l ri ro rt ra t cuc khng hong ngn hng ton cu nm 2008, thng Mi nm 2009, c th truy cp ti trang web: www.newyorkfed.org/newsevents/news/banking/2009/ma091021.html.

    6. OECD b sung cc nguyn tc nhm bao qut din bin ca cuc khng hong ti chnh. Xem Qun tr cng ty v khng hong ti chnh: Cc kt lun v thc tin tt pht sinh nhm tng cng vic thc thi cc Nguyn tc, nm 2010 ti trang web: www.oecd.org/dataoecd/53/62/44679170.pdf.

  • CC NGUYN TC TNG CNG QUN TR CNG TY I VI CC T CHC NGN HNG 7

    qun tr ca ngn hng.

    hon thnh trch nhim ny, Hi ng Qun tr phi:

    Thc hin nh gi khch quan c c s, ng thi m bo rng tng c -nhn cng nh c Hi ng lun lun c trnh v nng lc ph hp;

    p dng nhng thng l qun tr tt trong hot ng ca bn thn Hi ng; -v

    c h tr bi cc b phn qun l ri ro v gim st c nng lc, vng -mnh v c lp m bo vic gim st hiu qu.

    (2) Ban Gim c

    Di s ch o ca Hi ng Qun tr, Ban Gim c cn m bo hot ng ca ngn hng ph hp vi chin lc kinh doanh, mc chp nhn ri ro/khu v ri ro7 v chnh sch qun l ri ro m Hi ng ph duyt.

    (3) Qun l ri ro v gim st ni b

    Mt ngn hng cn c b phn qun l ri ro (bao gm Gim c qun l ri ro (CRO) hoc v tr tng ng i vi ngn hng ln v ngn hng c phm vi hot ng quc t), b phn tun th v b phn kim ton ni b, mi b phn u nn c y thm quyn, tm quan trng, s c lp, ngun lc v c trc tip tip cn Hi ng Qun tr;

    Ri ro cn c xc nh, nh gi v gim st mt cch chc chn, ton din v thng xuyn;

    Cn xy dng mt h thng kim sot ni b c c cu v hot ng hiu qu;

    B phn qun l ri ro, tun th v gim st ni b ca ngn hng cn c xy dng vi y nng lc theo kp bt k thay i no trong mc v loi hnh ri ro ca ngn hng (bao gm c ri ro do tng trng) v ca mi trng ri ro bn ngoi; v

    Qun l ri ro hiu qu i hi thng tin ni b v ri ro phi thng thn v kp thi trong ton b t chc, v c bo co xuyn sut ln Hi ng Qun tr v Ban Gim c.

    ----------------------7. Mt s ngn hng v c quan gim st s dng thut ng mc chp nhn ri ro miu t mc ri

    ro m ngn hng sn sng chp nhn. Cc ngn hng v c quan gim st khc s dng thut ng khu v ri ro phn bit gia nhng ri ro tuyt i m ngn hng sn sng chp nhn trc (khu v r