本文针对中国国有商业银行不良资产形成的体制上的特殊性,以及不良资产证券化发展中存在的问题,提出了中国推行资产证券化,特别是不良资产证券化,需要解决的两个问题:第一完善资产证券化的外部环境;第二对资产证券化内部结构重新设计,以提高资产证券化的效率。 In view of the institutional peculiarity of non-performing assets formation in China’s state-owned commercial banks and the existing problems in the development of non-performing assets securitization, this paper proposes two problems to be solved in China’s implementation of asset securitization, especially non- A perfect asset securitization of the external environment; the second re-design of the internal structure of asset securitization to enhance the efficiency of asset securitization.