资产证券化(Asset—BackedSecuritization,简称ABS)是20世纪70年代以来世界金融领域最重大和发展最迅速的金融创新工具。商业银行开展的资产证券化业务是指商业银行作为贷款发起人向借款人提供贷款,将所持有的流动性较差、但具有未来现金收入的信贷资产汇集重组为贷款库,由特殊目的载体(SPV)以现金方式购入,经过信用评级或信用增强后,以证券的 Asset-Backed Securitization (ABS) is the largest and fastest-growing financial innovation tool in the world’s financial field since the 1970s. The securitization business carried out by commercial banks means that commercial banks provide loans to borrowers as the sponsors of the loans and reduce the liquidity held by the borrowers. However, credit assets with future cash receipts are pooled and reorganized into loan libraries, (SPV) purchased in cash, after the credit rating or credit enhancement to securities