纵所周知华尔街出现的金融风暴之所以能够蔓延全球,资产证券化(又被称为AMBS)起着一定内部推动作用。由此AMBS开始成为国内外企业以及学者关注的焦点。而现今对于AMBS研究则集中在其内在风险以及完善的风险管理方面。本文基于此就商业银行AMBS风险予以研究,从商业银行AMBS风险特征进行着手分析,之后研究商业银行AMBS风险管理。以期为后续关于AMBS以及商业银行方面的研究提供理论上的参考依据,更为商业银行的良好发展献出一份微薄之力。 As we all know, the financial turmoil on Wall Street has spread around the world. Asset securitization (also known as AMBS) plays a certain internal promotion role. As a result, AMBS has become the focus of domestic and foreign enterprises and scholars. Today’s AMBS research focuses on its inherent risks as well as sound risk management. Based on this, this paper studies the AMBS risks of commercial banks, analyzes the AMBS risk characteristics of commercial banks, and then studies the AMBS risk management of commercial banks. With a view to providing theoretical reference for the follow-up research on AMBS and commercial banks, it also gives a meager contribution to the sound development of commercial banks.