商业银行不良资产证券化分析-《中小企业管理与科技·上旬刊》(2021年6期).docx

龙源版权所有 商业银行不良资产证券化分析作者：张泽旭来源：《中小企业管理与科技·上旬刊》2021年第06期 【摘 要】近年来，我国商业银行中不良贷款率的持续增长使得如何处置不良资产成为一个重要问题。不良资产不仅会影响银行的资金周转，降低流动性，造成资产损失，也会使得社会资源无法得到合理配置，进而影响整个国民经济效益的提升。不良资产证券化是处置不良资产的重要方法。论文描述了我国不良资产证券化的发展过程，介绍了不良资产证券化对商业银行经营发展的好处，继而分析了目前我国商业银行不良资产证券化存在的问题与发展障碍，最后提出了相应问题的解决方法。 【Abstract】In recent years， the continuous growth of the non-performing loan rate in China's commercial banks has made how to deal with non-performing assets become an important problem. Non-performing assets will not only affect the bank's capital turnover， reduce liquidity and cause asset losses， but also make the social resources unable to be reasonably allocated， thus affecting the improvement of the overall national economic benefits. The non-performing assets securitization is an important method to deal with non-performing assets. This paper describes the development process of non-performing asset securitization in China， and introduces the benefits of non-performing asset securitization to the operation and development of commercial banks and analyzes the existing problems and development obstacles of non-performing asset securitization of commercial banks in China， and finally puts forward the solutions to the corresponding problems. 【关键词】不良资产证券化（NPAS）;特殊目的机构（SPV）;信用评级 【Keywords】non-performing assets securitization （NPAS）; special purpose vehicle （SPV）; credit rating 【中图分类号】F832.5;F832.33 【文献标志···试读结束