{"id":10920,"date":"2015-08-26T02:58:37","date_gmt":"2015-08-26T02:58:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10920"},"modified":"2015-08-26T02:58:37","modified_gmt":"2015-08-26T02:58:37","slug":"phan-tich-bao-cao-tai-chinh-o-techcombank-thuc-trang-va-giai-phap","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10920","title":{"rendered":"Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf Techcombank \u2013 th\u1ef1c tr\u1ea1ng v\u00e0 gi\u1ea3i ph\u00e1p"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/p>\n

L\u1edcI M\u1ede \u0110\u1ea6U<\/strong><\/span><\/p>\n

1. T\u00ednh c\u1ea5p thi\u1ebft c\u1ee7a \u0111\u1ec1 t\u00e0i.<\/strong><\/span><\/p>\n

\u201c\u2026\u00a0\u00a0 Tuy\u1ec7t nhi\u00ean kh\u00f4ng c\u00f3 m\u1ed9t l\u00fd thuy\u1ebft hay m\u00f4 h\u00ecnh kinh t\u1ebf n\u00e0o l\u00e0 khu\u00f4n m\u1eabu, l\u00e0 m\u1ef1c th\u01b0\u1edbc cho s\u1ef1 th\u00e0nh c\u00f4ng ch\u1eafc ch\u1eafn trong kinh doanh, c\u0169ng ch\u1eb3ng h\u1ec1 c\u00f3 m\u1ed9t chi\u1ebfc \u0111\u0169a th\u1ea7n hay vi\u00ean ng\u1ecdc \u01b0\u1edbc n\u00e0o d\u00e0nh s\u1eb5n cho nh\u1eefng ai \u01b0a th\u00edch m\u1ed9ng m\u01a1 gi\u1eefa ch\u1ed1n th\u01b0\u01a1ng tr\u01b0\u1eddng \u0111\u1ea7y gi\u00f4ng gi\u00f3. Ch\u1ea5p nh\u1eadn th\u1ecb tr\u01b0\u1eddng c\u00f3 ngh\u0129a l\u00e0 ch\u1ea5p nh\u1eadn s\u1ef1 ng\u1ef1 tr\u1ecb t\u1ef1 nhi\u00ean c\u1ee7a qui lu\u1eadt th\u1ecb tr\u01b0\u1eddng v\u1eeba mang t\u00ednh s\u00f2ng ph\u1eb3ng v\u1eeba ch\u1ee9a \u0111\u1ef1ng ch\u00ednh trong l\u00f2ng n\u00f3 \u0111\u1ea7y t\u00ednh b\u1ea5t tr\u1eafc \u0111\u1ebfn nghi\u1ec7t ng\u00e3.\u201d(Nguy\u1ec5n T\u1ea5n B\u00ecnh)<\/em>. Nh\u1eefng l\u1eddi n\u00f3i \u1ea5y vi\u1ebft ra d\u01b0\u1eddng nh\u01b0 \u0111\u1ec3 d\u00e0nh ri\u00eang n\u00f3i v\u1ec1 m\u1ed9t l\u0129nh v\u1ef1c kinh doanh \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng ch\u1ee7 th\u1ec3 kinh doanh \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ta bi\u1ebft \u0111\u1ebfn d\u01b0\u1edbi c\u00e1i t\u00ean h\u1ec7 th\u1ed1ng c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. C\u1ea1nh tranh kh\u1ed1c li\u1ec7t, nghi\u1ec7t ng\u00e3 v\u00e0 ch\u1ee9a \u0111\u1ef1ng \u0111\u1ea7y r\u1ee7i ro – \u0111\u00f3 ch\u00ednh l\u00e0 nh\u1eefng \u0111\u1eb7c t\u00ednh n\u1ed5i b\u1eadt l\u0129nh v\u1ef1c kinh doanh c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng.<\/span><\/p>\n

T\u1ef1 x\u00e1c \u0111\u1ecbnh ch\u1ed7 \u0111\u1ee9ng cho m\u00ecnh l\u00e0 kinh doanh tr\u00ean l\u0129nh v\u1ef1c ti\u1ec1n t\u1ec7- n\u01a1i nh\u1ea1y c\u1ea3m nh\u1ea5t c\u1ee7a n\u1ec1n kinh t\u1ebf- m\u1ed7i ng\u00e2n h\u00e0ng – v\u00ed nh\u01b0 chi\u1ebfc thuy\u1ec1n c\u0103ng bu\u1ed3m trong phong ba- \u0111\u1ec1u n\u1ed7 l\u1ef1c kh\u00f4ng bi\u1ebft m\u1ec7t m\u1ecfi \u0111\u1ec3 t\u1ea1o cho m\u00ecnh m\u1ed9t ch\u1ed7 \u0111\u1ee9ng v\u00e0 m\u1ed9t ti\u1ebfng n\u00f3i ri\u00eang trong ch\u1ed1n c\u1ea1nh tranh kh\u1ed1c li\u1ec7t \u0111\u00f3. C\u00e2u th\u1ea7n ch\u00fa m\u1edf ra c\u00e1nh c\u1eeda th\u00e0nh c\u00f4ng d\u01b0\u1eddng nh\u01b0 r\u1ea5t \u0111\u01a1n gi\u1ea3n: \u201c Bi\u1ebft m\u00ecnh, bi\u1ebft ta tr\u0103m tr\u1eadn tr\u0103m th\u1eafng\u201d<\/strong> nh\u01b0ng kh\u00f4ng ph\u1ea3i ai c\u0169ng nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y m\u1ed9t c\u00e1ch s\u00e2u s\u1eafc. \u0110\u00f3 c\u00f3 l\u1ebd l\u00e0 m\u1ed9t trong nh\u1eefng l\u00ed do khi\u1ebfn cho ph\u00e2n t\u00edch BCTC \u0111\u00f3ng m\u1ed9t vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u00e0 tr\u1edf n\u00ean l\u00e0 vi\u1ec7c l\u00e0m kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi b\u1ea5t k\u00ec ng\u00e2n h\u00e0ng n\u00e0o, b\u1edfi \u0111\u1ed1i v\u1edbi nh\u00e0 qu\u1ea3n tr\u1ecb ng\u00e2n h\u00e0ng ph\u00e2n t\u00edch BCTC ch\u00ednh l\u00e0 con \u0111\u01b0\u1eddng ng\u1eafn nh\u1ea5t \u0111\u1ec3 ti\u1ebfp c\u1eadn v\u1edbi b\u1ee9c tranh to\u00e0n c\u1ea3nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a ch\u00ednh ng\u00e2n h\u00e0ng m\u00ecnh, th\u1ea5y \u0111\u01b0\u1ee3c c\u1ea3 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u0169ng nh\u01b0 nguy\u00ean nh\u00e2n c\u1ee7a nh\u1eefng nh\u01b0\u1ee3c \u0111i\u1ec3m \u0111\u00f3 \u0111\u1ec3 c\u00f3 th\u1ec3 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng kinh doanh \u0111\u00fang \u0111\u1eafn trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

Ra \u0111\u1eddi v\u00e0 ph\u00e1t tri\u1ec3n m\u1edbi h\u01a1n 10 n\u0103m, Ng\u00e2n h\u00e0ng TMCP K\u1ef9 Th\u01b0\u01a1ng l\u00e0 m\u1ed9t ng\u00e2n h\u00e0ng c\u00f2n kh\u00e1 non tr\u1ebb. Tuy \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ed7 \u0111\u1ee9ng cho m\u00ecnh l\u00e0 m\u1ed9t trong 5 ng\u00e2n h\u00e0ng c\u1ed5 ph\u1ea7n h\u00e0ng \u0111\u1ea7u Vi\u1ec7t nam nh\u01b0ng c\u0169ng nh\u01b0 c\u00e1c ng\u00e2n h\u00e0ng kh\u00e1c, c\u00f4ng t\u00e1c ph\u00e2n t\u00edch BCTC \u1edf Techcombank c\u00f2n \u0111ang \u1edf ch\u1eb7ng \u0111\u1ea7u c\u1ee7a qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n v\u00e0 v\u1eabn c\u00f2n r\u1ea5t nhi\u1ec1u h\u1ea1n ch\u1ebf. Ch\u00ednh \u0111i\u1ec1u n\u00e0y \u0111\u00e3 \u1ea3nh h\u01b0\u1edfng kh\u00f4ng t\u1ed1t t\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb trong ng\u00e2n h\u00e0ng. V\u00ec l\u00ed do n\u00e0y, em \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn \u0111\u1ec1 t\u00e0i: \u201cPh\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf Techcombank \u2013 th\u1ef1c tr\u1ea1ng v\u00e0 gi\u1ea3i ph\u00e1p<\/strong>\u201d cho kh\u00f3a lu\u1eadn t\u1ed1t nghi\u1ec7p c\u1ee7a m\u00ecnh v\u1edbi hy v\u1ecdng s\u1ebd g\u00f3p m\u1ed9t ti\u1ebfng n\u00f3i v\u00e0 \u0111\u00f3ng g\u00f3p m\u1ed9t ph\u1ea7n c\u00f4ng s\u1ee9c nh\u1ecf b\u00e9 c\u1ee7a m\u00ecnh v\u00e0o vi\u1ec7c ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c ph\u00e2n t\u00edch BCTC \u1edf Techcombank n\u00f3i ri\u00eang v\u00e0 trong h\u1ec7 th\u1ed1ng c\u00e1c NHTM n\u00f3i chung.<\/span><\/p>\n

2. Ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u.<\/strong><\/span><\/p>\n

\u0110\u1ec1 t\u00e0i \u0111i s\u00e2u nghi\u00ean c\u1ee9u c\u00f4ng t\u00e1c ph\u00e2n t\u00edch BCTC \u1edf Techcombank th\u00f4ng qua c\u00e1c ch\u1ec9 ti\u00eau, c\u00e1c n\u1ed9i dung ph\u00e2n t\u00edch ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u01a1 b\u1ea3n c\u1ee7a Techcombank trong th\u1eddi gian t\u1eeb n\u0103m 2001 \u0111\u1ebfn 2003.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p nghi\u00ean c\u1ee9u.<\/strong><\/span><\/p>\n

Kh\u00f3a lu\u1eadn s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea, t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch v\u1edbi h\u1ec7 th\u1ed1ng s\u01a1 \u0111\u1ed3, b\u1ea3ng bi\u1ec3u \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c n\u1ed9i dung l\u00ed lu\u1eadn v\u00e0 th\u1ef1c ti\u1ec5n.<\/span><\/p>\n

4. K\u1ebft c\u1ea5u kh\u00f3a lu\u1eadn.<\/strong><\/span><\/p>\n

Ngo\u00e0i l\u1eddi n\u00f3i \u0111\u1ea7u, k\u1ebft lu\u1eadn v\u00e0 danh m\u1ee5c t\u00e0i li\u1ec7u tham kh\u1ea3o kh\u00f3a lu\u1eadn \u0111\u01b0\u1ee3c chia l\u00e0m 3 ch\u01b0\u01a1ng:<\/span><\/p>\n

Ch\u01b0\u01a1ng 1<\/em><\/strong>: L\u00ed lu\u1eadn chung v\u1ec1 ph\u00e2n t\u00edch BCTC NHTM.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng 2<\/strong>: Th\u1ef1c tr\u1ea1ng ph\u00e2n t\u00edch BCTC \u1edf Ng\u00e2n h\u00e0ng TMCP K\u1ef9 Th\u01b0\u01a1ng<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng 3<\/em><\/strong>: Gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c ph\u00e2n t\u00edch BCTC \u1edf Ng\u00e2n h\u00e0ng TMCP K\u1ef9 Th\u01b0\u01a1ng.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e2n h\u00e0ng TMCP K\u1ef9 Th\u01b0\u01a1ng l\u00e0 m\u1ed9t trong 5 ng\u00e2n h\u00e0ng c\u1ed5 ph\u1ea7n h\u00e0ng \u0111\u1ea7u Vi\u1ec7t nam c\u00f4ng t\u00e1c ph\u00e2n t\u00edch BCTC \u1edf Techcombank c\u00f2n \u0111ang \u1edf ch\u1eb7ng \u0111\u1ea7u c\u1ee7a qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1323],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10920"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10920"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10920\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10920"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}