目录一、我国银行不良资产概述.................................................................................3（一）我国银行不良资产的概念...................................................................3（二）我国对银行不良资产的分类...............................................................3（三）我国银行不良资产现状.......................................................................4（四）我国银行不良资产的影响...................................................................41.银行不良资产对银行所产生的影响...................................................52.银行不良资产对企业所产生的影响...................................................53.银行不良资产对国家所产生的影响...................................................5二、我国银行不良资产产生的原因.....................................................................6（一）来自于企业...........................................................................................61.企业经营管理以及企业法人治理本身存在的缺陷............................62.企业缺乏监控机制................................................................................7（二）来自于银行...........................................................................................71.银行风险意识十分淡薄........................................................................72.银行制度本身存在着各种缺陷............................................................73.银行风险从业人员风险监控力度不够................................................7（三）国家宏观经济政策方面.......................................................................8三、我国银行不良资产证券化意义以及必要性和可行性.................................8（一）我国银行不良资产证券化的宏观意义分析.......................................81.有利于构建多元化的投资主体以及金融渠道....................................82.有利于实现资本的优化配置................................................................93.有利于提高我国在资本市场的竞争力................................................9（二）我国银行不良资产证券化的微观意义分析.......................................91.不良资产证券化有利于我国银行降低成本........................................92.不良资产证券化有利于控制我国资金流动的风险..........................103.不良资产证券化有利于改善我国银行的基本结构..........................104.不良资产证券化有利于加强不良资产的还款硬约束......................105.不良资产证券化有利于形成银行新的利润增长点..........................11（三）我国银行不良资产证券化的必要性.................................................11（四）我国银行不良资产证券化的可能性.................................................121.我国宏观环境以及市场体制已经逐步完善......................................122.证券市场的持续发展为银行不良资产的处置提供了良好的平台..123.我国对不良资产证券化有着比较强烈的需求..................................124.国际金融形势的需要..........................................................................13四、我国银行推行不良资产证券化的对策以及建议.......................................13（一）完善不良资产证券化的法律环境.....................................................13（二）注重不良资产证券化的过程控制，有效防范各种风险.................141.切实做好增级信用..............................................................................142.严格把关证券评级等级.......................
