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所谓资产证券化是指将已经存在的信贷资产集中起来并重新分割为证券进而转卖给市场上的投资者,从而使此项资产在原持有者的资产负债表上消失。证券市场最大的特点是透明度高,制约力强,西方发达国家的证券化已具有很大规模。而我国金融系统从分散防范风险和利益的角度出发,在商业银行资产负债管理的压力下,资产证券化趋势也将更趋明显。
The so-called asset securitization refers to the existing credit assets together and re-divided into securities for sale to investors in the market, so that the asset disappears in the original holder’s balance sheet. The most prominent feature of the securities market is its high transparency and strong restraint. Securitization in the developed western countries is already on a large scale. The financial system in our country from the perspective of decentralization to prevent risks and benefits, under the pressure of asset-liability management of commercial banks, asset securitization trend will also become more apparent.