全文1.6萬(wàn)字
摘 要
我國(guó)商業(yè)銀行不良資產(chǎn)證券化還存在一些問(wèn)題與障礙，如缺乏規(guī)范的信用評(píng)級(jí)機(jī)構(gòu)，相關(guān)的法律法規(guī)不健全，證券化市場(chǎng)很少有機(jī)構(gòu)投資者，缺乏專業(yè)人才和操作經(jīng)驗(yàn)等。因此，搞好不良資產(chǎn)證券化，須要制定完善的信用評(píng)級(jí)體系；加快完善資本市場(chǎng)；制定和完善相關(guān)的法律；培養(yǎng)和建立一支強(qiáng)大的專業(yè)隊(duì)伍。當(dāng)前我國(guó)既有的不良資產(chǎn)存量巨大，是我國(guó)金融體制改革和國(guó)有商業(yè)銀行改制中無(wú)法回避的一個(gè)重要問(wèn)題。要推進(jìn)國(guó)有銀行的改革進(jìn)程就必須優(yōu)先解決商業(yè)銀行的不良貸款問(wèn)題。中國(guó)的不良資產(chǎn)具有深刻的體制性因素和結(jié)構(gòu)性因素，這就要求資產(chǎn)管理公司在處理不良資產(chǎn)的過(guò)程中，一方面要千方百計(jì)加快資產(chǎn)處置步伐，提高資產(chǎn)處置效率，努力做到資產(chǎn)回收價(jià)值最大化，減少國(guó)家損失；另一方面也要注意服從和服務(wù)于改革、發(fā)展和穩(wěn)定的大局，經(jīng)濟(jì)關(guān)注企業(yè)改革和地方經(jīng)濟(jì)艱澀，妥善解決企業(yè)職工安置等一系列社會(huì)問(wèn)題。本文試圖從資產(chǎn)證券化的基本原理出發(fā)，分析資產(chǎn)證券化的經(jīng)濟(jì)意義和理論基礎(chǔ)，并結(jié)合國(guó)際上資產(chǎn)證券化的寶貴經(jīng)驗(yàn)，進(jìn)而以我國(guó)銀行不良資產(chǎn)為突破口，深入探討在我國(guó)市場(chǎng)環(huán)境下如何推動(dòng)我國(guó)銀行不良資產(chǎn)證券化，為我國(guó)銀行不良資產(chǎn)的處理找到一條光明的出路。

關(guān)鍵詞 商業(yè)銀行 不良資產(chǎn) 資產(chǎn)證券化

A Study on the Asset Securitization of Commercial Banks

Abstract：
The storage of our country's NPL is very huge, as an important question existing in our country's reform of monetary system and the state-owned commercial bank's remanufacture which is unable to avoid.We have to solve commercial bank's non-performing loan problem first if we want to advance the reform process of the state-owned bank.China's NPL problem has profound institutional and constitutive factor,which requests asset management company has to do below works in the process of dealling with NPL.Fisrt,we must speed up the disposition of assets disposal of assets step by any means possible, raises the disposition of assets disposal of assets efficiency, achieves the property savlage value maximization diligently, reduces the national loss.On the other hand we must pay attention to obeying and serving the reform,solving a series of social question such as the enterprise staff placement properly. This article attempts from the the basic principle of asset securitization,analying asset securitization's economic significance and the rationale,and unify valuable experience internationally of the asset securitization , then we take our country bank's NPL as the breach,we discuss how to promote our country bank's NPL securitization under our country market environment, we try to seek a bright outlet for our country bank' NPL processing.

Key words：Commercial Banks Non-Performing-Loan asset securitization

目 錄
1 資產(chǎn)證券化的基本理論
1.1 資產(chǎn)證券化的基本涵義和特點(diǎn)
1.1.1資產(chǎn)證券化概念的界定和性質(zhì)
1.1.2 資產(chǎn)證券化的產(chǎn)生和特點(diǎn)
1.2 推行資產(chǎn)證券化的意義
1.3 資產(chǎn)證券化的原理探討
1.3.1 資產(chǎn)證券化的機(jī)制
1.3.2資產(chǎn)證券化的參與主體
1.3.3 資產(chǎn)證券化的交易結(jié)構(gòu)分析
2 資產(chǎn)證券化實(shí)務(wù)與應(yīng)用概況
3 我國(guó)銀行不良資產(chǎn)證券化分析
3.1 不良資產(chǎn)概述
3.1.1 不良資產(chǎn)的界定和特征
3.1.2 我國(guó)銀行不良資產(chǎn)的基本情況分析
3.2 不良資產(chǎn)處理的國(guó)際經(jīng)驗(yàn)
3.3 我國(guó)進(jìn)行不良資產(chǎn)證券化的障礙分析
3.4 我國(guó)銀行不良資產(chǎn)證券化的對(duì)策探討
3.4.1盡快實(shí)施實(shí)質(zhì)性的試點(diǎn)操作
3.4.2 加強(qiáng)資產(chǎn)證券化的立法建設(shè)
3.4.3提高證券化產(chǎn)品和信貸資產(chǎn)的市場(chǎng)流動(dòng)性
總 結(jié)
致 謝
參 考 文 獻(xiàn)
英文摘要

參 考 文 獻(xiàn)
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[3]李勇. 2004. 關(guān)于我國(guó)不良資產(chǎn)證券化的初步探討.北京：中國(guó)財(cái)政經(jīng)濟(jì)出版社. 157-345
[4]于鳳坤. 2002. 資產(chǎn)證券化：理論與實(shí)務(wù).北京：北京大學(xué)出版社. 171-199
[5]中國(guó)華融資產(chǎn)管理公司博士后科研工作站. 2004. 不良資產(chǎn)處置前沿問(wèn)題研究. 北京：中國(guó)金融出版社. 1-23