【作者】 许轶峰；

【导师】 万弋芳；

【作者基本信息】 南昌大学 ， 产业经济学， 2008， 硕士

【副题名】基于建元2008-1重整资产证券化案例分析

【摘要】 资产证券化的历史已经有近40年的历史,美国在上个世纪80年代将其运用到商业银行不良资产处置中,实践证明这种创新之举在商业银行不良资产处置当中非常有效,并广泛被各个国家运用。我国在改革开放后,由于太过注重于经济的发展速度,而忽略了我国金融体系的安全,造成了巨额不良资产在商业银行体系中生成,严重威胁我国的金融体系安全。随着加入WTO,资本市场的逐渐开放,商业银行不良资产的处置成为我国银行体制改革的首要问题。本文从探讨商业银行不良资产证券化的一般模式出发,对证券化中核心问题做出分析,并结合实际案例和国外经验的分析,得出我国应该如何进行商业银行不良资产证券化,提出相关政策性建议。为我国的商业银行不良资产证券化提供必要的参考建议,有利于今后的商业银行不良资产证券化顺利进行。更多还原

【Abstract】 The history of assets securitization was already nearly 40 years, the United States in the 1980s disposed of commercial banks bad asset by it, the innovation is very effective in the dispose of commercial banks bad asset to be proved by practice, and it was widely used in various countries.After China’s reform and opening up, because of too much focusing on the economic development speed, while neglecting the safety of China’s financial system, commercial banking system generated huge non-performing bank assets and serious threat to security of China’s financial system. With joining in the WTO and gradually opening the capital market, dispose of commercial banks bad assets to become the most important issue of China’s banking reform. This article explored the general pattern of the non-performing asset securitization of commercial banks, and analyzed the core issues in the non-performing bank asset securitization, combined with actual cases and the experience of foreign countries, answered this question that China’s commercial banks should be how to conduct securities of non-performing assets, and then make relevant policies recommendations. This article is conducive for the non-performing commercial banks assets securitization to carry out smoothly in the future.更多还原