金融资产证 券化与商业银行不良资产处理研究-政治经济学专业论文.docxVIP

摘 摘 要 本文从理论和技术运作两个方面对金融资产证券化和我国商 业银行不良资产证券化进行了探讨。在理论中论述了金融资产证 券化的一般原理、运作流程及金融资产证券化面临的风险。同时 考察了国外不良资产证券化的经验，分析了我国商业银行不良资 产证券化的实践意义和在我国进行不良资产证券化的可行性。最 后，在理论分析的基础上，提出了我国商业银行不良资产证券化 的方案。 本文共分为四章：第一章是金融资产证券化的一般理论分析。 从金融资产证券化的一般原理出发，对金融资产证券化的基础理 论进行了论述，阐述了金融资产证券化的基本涵义、原理和运作 机制；并就金融资产证券化面临的风险进行了分析。第二章是不 良资产证券化的国际比较。介绍了美国、日本、韩国三个国家的 不良资产证券化经验；并得出这些经验对我国的启示。第三章是 对我国商业银行不良资产证券化的现实思考。在这一章分析了我 国商业银行不良资产的现状：比较了两种不良资产的处理方式的 优点和弊端；论述了我国商业银行不良资产证券化的供求和意义： 论证了不良资产证券化在我国的可行性。第四章是我国商业银行 不良资产证券化的方案，提出了我国不良资产证券化分两种模式 进行的方案。 关键词： 金融资产 证券化 不良资产 AbstractThis Abstract This paper probes the securitization of financial assets and the non-performing loans in our commercial banks from two aspects of the theory and technical operation．it presents the general principles the flow of operation and the risks of securitization of financial assets． At the same time it scrutinizes the foreign ex’per‘iences of the non．performing loans and analyzes the practical significance and feasibility of securitization of non·-performing loans in our commerci-· al banks。Finally it presents in theory,the methods of securitization of non—performing loans． Chapter one is the general theoretical analysis．Beginning with the general principles of securitization，It described the basic meaning the principle and the mechanism of operation．Moreover it analyses the risks of securitization of financial assets． Chapter two iS the international comparison of securitization of financial assets．It firstly introduces the experiences of securitization of non．performing loans in America in Japanese in Korean respectively then gets the inspirations for our country． Chapter three is the thought of securitization of non—performing ln our coun姆．In this section it allalyses the present state of non．performing lOanS in our commercial banks contrasts the advant· age and the disadvantage oftwo methods to deal with non-performing loans describes the supply and demand and the significance of securi- tization of non．performing loans and then p