文章就是以商业银行不良资产的产生原因为基础，
对比我国不良资产处置方法和国外的处置方法，从中发现由于制度、法律等客观因素，以及评估机构、资本市场等外部条件对于我国商业银行不良资产处置产生的影响。
然后本文着重分析了商业银行不良资产证券化。从金融危机可以看出，不良资产证券化同样存在很多威胁因素，所以我们需要扬长避短，发现其在监管，发行等方面不利的因素，并加以改善，同时符合我国现在资产市场的现状，逐步开放商业银行不良资产证券化的过程，保证其在发行过程中受到足够合理的监管，减少不必要的投资风险。本文通过对其优点和缺点的分析和比较，得出不良资产证券化是今后我国商业银行不良资产处置的一条重要途径的结论。最后对证券化为商业银行不良资产处置的前景做了一个展望。
关键词：商业银行，不良资产，处置
ABSTRACT
This article is based on the cause of the non-performing assets of commercial banks. Contrasted the disposal methods of non-performing assets in our country with it in others,we can find it can be influenced by the objective factors of the system and the law and the external conditions of the assessment agencies ,the capital markets and so on.
Then this article focuses on the non-perfoming assets securitization of commercial bank.From the financial crisis,we can find that this method is also existing many threaten factors.So we needs to use its advantages and avoid its short in supervision, issue and so on.On the same time,we must do our best to develop and inprove it in order to make this method can suit with the economic system.Constract the adventages and the disadventages,I think the securitization is an important method of the disposal methods of non-performing assets,and it will be bright in the future in our country.
Key Words: commercial banks, non-performing assets, securitization
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