从交易结构看,不良资产证券化与正常资产证券化基本相同,但在实际操作中前者更为复杂。近年来,伴随着国内经济减速和企业经营效益下滑,银行不良贷款问题逐步凸显。尽管我国银行业不良贷款率总体水平仍处于低位,但不良贷款的绝对额庞大,部分银行拨备覆盖率已处于监管标准以下,成为威胁银行稳健经营的重要因素。有鉴于此,相关主管部门积极推动银行业不良贷款化解工作,通过清收、重组、核销和转让等多种手 From the trading structure, non-performing assets securitization and normal asset securitization are basically the same, but in the actual operation of the former is more complicated. In recent years, with the slowdown of the domestic economy and the decline of the operating efficiency of enterprises, the problem of non-performing loans of banks gradually highlights. Although the overall level of non-performing loans in China’s banking industry is still at a low level, the absolute amount of non-performing loans is large and some of the bank’s coverage ratios have fallen below the regulatory standards, which has become an important factor threatening the steady operation of banks. In view of this, the relevant authorities actively promote the non-performing loans of banks to resolve the work, through the collection, restructuring, verification and transfer and other hands