摘要
资产证券化是20世纪70年代以来最为重要的金融领域创新之一，通过巧妙的设计，将非流动性资产，转换为良好的流动性债券，以作为金融中介。资产证券化在中国的发展起步较晚，它作为金融业务创新的工具，起到了非常重要的作用。目前，在中国资本市场发展不完善的情况下，融资渠道相对狭窄，许多高品质的项目由于资金短缺的原因，不能成功地进行，由于中国的经济体制的制约，银行是负责过多的政府职能，就形成大量的不良资产。本文系统介绍了资产证券化和运行机制的概念，并讨论了中国的证券化对商业银行资产证券化模式的多种选择，以更好地促进商业银行发展的问题，同时也提出了一些具有建设性的意见。
关键词： 资产证券化；商业银行；流动性；模式选择应用
Asset securitization is one of the most important financial innovation since the 1970s, through clever design, it will be illiquid assets into bonds and good mobility, in order to financial intermediation. Asset Securitization in China’s development started late, it played an invaluable role as an innovative tool for financial business. At present, the imperfect development of China’s capital market, financing channels are relatively narrow, many high-quality projects due to the reasons for the shortage of funds can not be successfully carried out, due to China’s economic system, the bank is responsible for too many government functions, the formation of a large number of adverse assets. The paper systematically introduces the concept of asset securitization and operational mechanism and discussed the problem of China’s securitization of asset securitization in the commercial banks a variety of modes to choose in order to better promote the development of commercial banks, but also put forward some recommendations.
Keywords: Asset Securitization; Commercial Banks; Mobility; Mode Selection Application
目 录
（三）资产证券化对商业银行的意义………………………….. 8
（一）我国银行资产证券化背景…………………………….. 10
（二）我国推行金融资产证券化的必要性探讨………………….. 11
（三）我国推行金融资产证券化的可行性探讨………………….. 13
（四）推行金融资产证券化过程值得注意的方面………………… 14
四、我国商业银行资产证券化存在的问题……………………. 14
(一)监管机构分工不明确………………………………….. 14
(二)市场中介机构不健全………………………………….. 15
五、如何完善我国商业银行资产证券化 ……………………. 17
(一)建立和健全信用评级体系………………………………. 17
(二)大力推进金融业向混业经营模式发展……………………… 17
(三)培养专业人才队伍，优化法律法规环境……………………. 18
(四) 严格监管,促进资产评估业和资信评级业的健康发展…………. 18
（五）加强资产证券化过程中的风险管理，切实保护投资者的利益….. 19
(六) 规范证券化主体行为，化解道德风险…………………….. 19
