我国商业银行不良资产证券化问题研究

摘    要
资产证券化是近30年来世界金融领域最重大和发展最迅速的金融创新工具，目前己成为国际资本市场上广为流行的融资方式。我国商业银行对不良资产进行证券化主要有证券化资产品种不合理，证券化资产的流动性不足，法律与法规的缺失导致发展方向不明朗，中介机构服务质量参差不齐，剥离环节中的不良资产定价，税收负担重等问题。可以通过扩大证券化基础资产品种，加强证券化资产的流动性，建立资产证券化专门统一的法律体系，明确定价方法，充分发挥信托机制在资产证券化中的作用，商业银行资产证券化的税务减免等方法来解决。

关键词：商业银行；不良资产；资产证券化

 
Abstract
Asset securitization has been the most significant and developing rapidly financial innovation tool in the world financial domain since nearly 30 years ago,and now it has been the most popular financing way in the international capital market.China's commercial banks to non-performing assets in securities of the main assets of a securities varieties unreasonable, the securities assets of the mobility of the lack of laws and regulations of the missing lead to the development direction of uncertainty, the intermediary uneven quality of service,stripping of bad links Asset Pricing, heavy tax burdens, and so on. Can be expanded through the securitization of assets based on species, securitization of assets to strengthen the mobility of the establishment of asset securitization expertise unified legal system, clear pricing methods, mechanisms give full play to the trust assets in securities of the role of commercial bank assets in securities of tax Relief, and other methods to solve.

Keywords: commercialbank;  non-performing asset;  asset securitization

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