I摘 要20 世纪六七十年代以来，资产证券化在美国迅速发展。资产证券化是指将缺乏流动性、但预期现金流相对稳定的资产，汇集形成资产池，再通过结构性重组，转换成在金融市场上可以出售和流通的有价证券的行为，其实质是对未来现金流收益权的转让。随着金融市场的发展，资产证券化在提高国有商业银行资产流动性以及化解国有商业银行体系资产风险等方面具有十分重要的作用，并且日益受到重视。本文分析资产证券化对国有商业银行的影响。论文分为五章。第一章是绪论，回顾了目前为止该问题的研究背景，阐述了研究目的和意义，指出了主要方法和内容，以及创新点和不足。第二章是研究文献综述，阐述资产证券化的内涵，国外和国内关于资产证券化的研究，以及银行信贷资产证券化的研究。第三章是我国商业银行信贷资产证券化的现状分析。第四章主要分析美国银行信贷资产证券化的发展。第五章为结论，本文认为银行信贷资产证券化也是一把锋利的双刃剑，如果运用不当则会酿成诸如美国 2008 年的金融危机，最终会影响一国乃至全球经济，因此在实施过程中一定要加强风险防范和风险监管，尤其是金融衍生品的风险防范与监管。关键词: 资产证券化；商业银行；信贷资产；金融衍生品The study of the problem of bank credit asset securitization in our country Abstract Since the sixties and seventies of the 20th century, asset securitization is developing rapidly in IIthe United States. Asset securitization, it is to point to the lack of liquidity, but the assets of the expected cash flow is relatively stable, together form the asset pool, and then through structural reorganization, converts can be sold in the financial market and the circulation of the behavior of the securities, the essence of which is about the future cash flow of usufruct transfer. With the development of financial markets, asset securitization to improve state-owned commercial bank liquidity and dissolve the state-owned commercial bank system risk assets plays an important role, and is becoming more and more attention. This paper analyzes the influence of asset secu...
