我国国有商业银行不良资产数额巨大,即使是经济发达地区的商业银行,资产质量也不容乐观,成为引发金融风险的潜在威胁。资产证券化作为一种制度创新,能够化解银行不良资产带来的金融风险,增加不良资产流动性、安全性、盈利性,拓宽银行化解不良资产的渠道。 China’s state-owned commercial banks have a huge amount of non-performing assets. Even in commercial banks in economically developed areas, the quality of their assets is not optimistic and has become a potential threat to financial risks. As an institutional innovation, asset securitization can defuse financial risks caused by bad assets of banks, increase the liquidity, safety and profitability of non-performing assets, and broaden the channels for banks to defuse non-performing assets.