~~ ~~I~~~a~ lac O!n~t~m ~,n tin ~~n~ trun~~in~ TRONGaqp BONG TiN D1}NGQUOC TE 1.t NGHiA KIIAI NI~M-THOIIU)NTiN D~NGTRUNGBINH- Trang quan h$ tin dl,Jng quoc te, nhat la trang quan h~' tin dl,Jng tre!n Cd Sd thudng m~i, nguai di vay het serc quan tam den thai h~n cua tin dl:mg; trang d6 c6 y nghia kinh te quan tn;mgtUdng dUdngvoi cac dieu ki~nve chi phi tin dl,Jng,ch[nh la ph~m tru "Thai Le Buy Nguy~n * - The» ky sa dlJng von yay: La khoang thai gian dUCJCxac dinh trang htlan, thi khong c6 thai kY ht h~n ng~ch vay nng lay t5ng so thai h~n tilT dl,lng trung binh rieng Ie dl1qctinh thee tUngthai kYsa dl,lngvan yay; thai ky an h~n va thai kytra nq Chung ta biet thai kYan h~n lu6n lu6n c6 d(> dai thai gian, d6 toan b(>khoan yay dl1qc sa dl,lngtrQnvf?n,nen thoi h~n tin dl,lng trung binh cua thoi ky ~n h~n m~c nhien tLlang dLlang khoang thoi gian ~n h~n Nhl1 v~y, m(>t khoan yay, chung ta chi can tim thai h~n tin dl,lng trung binh cua thai kYsa dl,lng van yay va thai kYtra nq I C6 cach tinh d~timthai h~n tin dl,lng trung binh - Cach tinh thtJ la tinh t6ng so dLl n(;1binh qu~n theo nam, thang ho~c cua thai kYdl1qc tinh roi chia cho t5ng so tian vay, chung ta ~6 dl1qc 111qngthai gian bang n~m, thang ho~c tl1ang lJng; d6 chinh la thai h~n tin dl,lng trung binh cua thai kY dl1qctinh Cach chi ap dl,lng khoan yay c6 djnh thaih~n chung cua tin dl,lng;d!nh thai gian cua cac thai kYsa dyng, an h~n va tra nq; nhung kh6ng xac d!nh ngay, thang cy th~ cua tUng Ian rut van ho~c tra nq Va so tian rut van hay tra nq cOng chi quy 17 I ,I ~~ T6ng dL/ng binh quan cua thdi ky sa d!;mg nam la 1350 tri~u USD nam, thang ho~c cua thOi ky dl1gc tinh r6i chia cho tong s6 ti~n vay, chung ta co dL/gc IL/gngthai gian hang nam, thang ho~c ngo3Y tL/dng Ctng;do chinh la thdi tin dl,lng trung binh cua thdi dL/dCtinh , hCjln ky Day la phL/dng phap tinh chinh xac d~ xac d!nh tr! so cl,I th~, dL/gc ap dl,lng dam phan kY ket hay hgp dong tin dl,lng da dL/gc thl,l'C hi~n, cac dieu ki~n thdi hi~mtrong tin dl,lng di3 an d!nh thdi gian cl,I th~, vi~c rut van vay va tra ng cOng xac d!nh r6 tUng khoan tien vai ngay, thang, nam thl,l'C hi~n cl,I th~ Vi dy: + Co m9t khoan tin dl,lng kim ng(;!ch20 tri~u USD + Ngay rut van vay: 1.1.1994: tri~u USD; 1.5.1994: tri~u ~ Theo cach tren, chung ta co USD; 1.10.1994 = tri~u USD; IL/gngthdi gian cua thdi hi;m tin 31.12.1994: tri~u USD d',mglrung binh thu9C thdi kY tra + Thdi kY an h(;!n la nam ngla: (1995,1996) 2970 T,1 (t3) = 3,3 nam hay + Tra ng nam, CI,Ith~: 900 1.1.1997: tri~u USD; nam thang 18 1.8.1997: tri~u USD; 1.1.1998: V~y thdi hi~mtin dl,lng trung tri~u USD; 30.6.1998: tri~u binh cua khban vay 900 tri~u USD; 30.6.1999: tri~u USD; thu9Cthdi h(;!nchung 10 nam la: 31.12.1999: 5tri~u USD T,1 = T,1 (t1)+T ,1 (t2) + T,1 (t3) T,1 (t1)= nam thang , T ,1(t2)= nam T,1 (t:;)= nam thang 18 T,1 = nam thang 18 - Cach tinh th(f la tinh tong tich so m;J dl1gc sit dyng theo Ta nh~'mthay, thdi hi;mchung cua tin dl,lng 186 nam (1.1.199431.12.1999); thdi ky sadl,lng 1031 nam (1994); thdi ky tra ng 103 nam (1997 - 1999) TrL/ac het, tim thdi h(;!ntrung binh thu9c thdi kY sa dl,lngT,1 (tj) Thdi ky sit dyng f)dn vi (Tri~u USD) ~ 18 (Xem liep trang 11) T~ em NGANIIANGs6 NAM '2000 IJllIIIJl11fITDffiI ll!J~1Jll IIDIm mnnlJllffil i!TC.J I I'" r~ 7"1- rTTl hai thua nhcIm c6 that nghi$p d~ chinh sach h6 trq nhling ngU'di lat nghi$p, giup hQ vU'~ qua dU'qc h6 kh~n Doi vdi nhieu nU'dc, giai hap la trq cap that nghi$p gan sach Nha nU'dc dam bao )~C bao hi~m; b Viet Nam ltra c6 dU'qc h$ thong b~o hi~m 3Y Thl!C te hi$n nay, giai quyet 1e d(>cho ngU'dithat nghi$p b Vi$t am kha tl! phat va I(>nx(>ntuy u(>c chu yeu vao n~ng II!C tai linh cua doanh nghi$p; vao che ) lU'dngva vi$c lam cua Nha nU'dc >og tUng thdi ky, vao chinh sach 10 t;;tO cua Nha nU'dc cOng nhU' lieu yeu to khac Chinh vj chU'a I dU'dnghU'dngr6 rang ve van de IY, nen cong tac XLrIy lac d(>ng Ii dU' b cac doanh nghi$p Nha 'dCc6 phan hoa g~p khong it kh6 ~n Ve lau dai, theo chung toi, la nU'dc can phai c6 chinh sach rang, hi$u qua nham vua t;;tO dieu kien van hanh kinh te hieu qua, vua6n dinh xa h(>i Rut bai hQcthdi bao cap, nganh bao hi~m Viet Nam da bU'dCdau chuy~nsang kinh doanh D6 la m(>t hU'dng di dung, phu hqp vdi kinh te th! trU'dng.Tuy nhien, sinh m;;tng ngU'ditrong che d(>d!nh hU'dng XHCN cua chung ta hoan toan khong phai la m(>t m6n hang hoa Do v~y, cung vdi che d(> bao hi~m tl! Il!a chQn, Nha nU'dc phai chu trQng den vi$c che djnh cac quy d!nh phap Iy r6 rang, du m;;tnh d~ trj cac ho;;tt d(>ng bao hi~m quy d;;to, phl,!c vI,! ml,!c dich dam bao sl! an toan cho cu(>csong cua ngU'didan Phai coi kinh doanh bao hi~m la nganh d~c bi$t, W d6 thl!C hi$n sl! ki~m soat ch~t che cua cac cd quan quan Iy c6 lien quan T6m l;;ti, kinh te th! trU'dng tat yeu d{in den phan hoa giau ngheo, du d6 la kinh te th! trU'dng giai do;;tn dau thdi C Mac hay kinh te th! tU'dng hi$n d;;ti cuoi the ky 20, dau the ky 21 Song, sl! phan hoa d6 khong dang sq den mUc phai tu bo kinh te th! trU'dng Ngay nay, nhan lo;;ti da tim cd che kh~c phl,!c va ki~m soat sl! phan hoa giau nghE!O cua kinh t8 th! trU'dng Trung tam cua Cd che d6 la cac giai phap thl!C thi cong bang thu nh~p cua Nha nU'dc cung vdi cac phong trao xa h(>i dU'di anh hU'bng cua cac dang phai khac NU'dCta cOng dang thl!C hi$n qua trinh chuy~n d6i sang nen kinh te thi trU'dng c6 sl! quan Iy cua Nha nU'dctheo djnh hU'dng XHCN Thanh cong va hi$u qua cua Cd che thl!C thi cong bang phI,! thu(>c vao dU'dng loi, chu trU'dng, thl!C II!C kinh te va tai n~ng cua gidi lanh d;;toxa h(>i Phlfdngphap xac dinh (Tiep theo !rang 18) 97 thang26ngay Thai h;;tntind~ngtrungblnhcuathaikysad~ngvonyayletTd (t1)= 20 =4,85thangtUc113 Thai h~n!fn d~ngtrung binhthu('>c thai ky an h9n113 namhayT d (t2)= 24 thang Thai h9n!fn d~ngtrung binhthu(>cthai kYtra nq, T d (t3)dlIqc !fnhnhlI sau: Can cu vaoso li$uc~th~ cuathai kYtra nq, chungta I~pbang!fnh!fchso nq sa d~ngtrongthai kYnay + Ll/UY: Neu ngaytra nq djnhvao ngay1 thang1 moinam,thi !fchso nq Unhtheo nam(so namsa d~ngnq) Neu ngaytra nq djnhVaGngay1 cuathang (batcu thangmiotrongnam),thi !fehso nqUnhtheo thang (sothangsa d~ngnq) Neungaytra nq diemraVaGbatkYngaynaocuathang,trit ngay1 dauthang,thl UchsOnq!fnhtheo ngay(so ngaysa d~ngnq) Trongkhoanvaytheovid~tren,chungtaUmUchsonqtheothang: ThC1i kY(fa nq in kYsi'rdl,mg I1i;1vay (ThoFgian cthai kYtra nqla: 434 -d (t3)= 20 =21,7thangtUe21thang21ngay '5nghqp,chungta cOthai h9n!fn d~ngtrungbinhcUakhoanyaythu9cthaih(~m Und~ngchung6 nam 113: d (t1)=4 thang26ngay;Td (t2)=24thang;Td (t3)= 21thang21ngay .d =49thang47ngaytuc4 nam2 thang17ngay em NGAN IIANc so NAM'2000 \ II  ... D!NHTHm~N TiN OI.JNG TRUNGBiNH Thai h~n tin dl,lngtrung binh cua khoan yay khu6n kh5 thai h~n chung cua tin dl,lng, dl1qc xac d!nh bang cach c(>ng lay t5ng so thai h~n tilT dl,lng trung binh rieng... thang26ngay Thai h;;tntind~ngtrungblnhcuathaikysad~ngvonyayletTd (t1)= 20 =4,85thangtUc113 Thai h~n!fn d~ngtrung binhthu('>c thai ky an h9n113 namhayT d (t2)= 24 thang Thai h9n!fn d~ngtrung binhthu(>cthai... thai han tin dl,lng trung binh cua khoan yay tl1cmgdl1e1ngvoi thai h~n chung cua khoan yay d6 Trl1ang hqp thl1ang g~p d cac hqp dong tin dl,lngngan h~n va cOng c6 d cac khoan yay trung h~n, kim ng~ch