我國商業(yè)銀行不良資產(chǎn)證券化研究

金融論文編號(hào):JR074 本份論文包括開題報(bào)告,畢業(yè)實(shí)習(xí)報(bào)告,任務(wù)書，外文翻譯，論文字?jǐn)?shù):20717,頁數(shù):26

目    錄
摘    要 ................................................I
Abstract................................................ II
1  緒  論 ...............................................1
1.1  研究背景........................................... 1
1.2  論文研究的目的和意義 ...............................2
1.2.1  研究目的 .........................................2
1.2.2  研究意義......................................... 2
1.3  國內(nèi)外研究現(xiàn)狀 .....................................3
1.3.1  國外研究現(xiàn)狀 .....................................3
1.3.2  國內(nèi)研究現(xiàn)狀 .....................................3
2  理論基礎(chǔ)............................................. 5
2.1  不良資產(chǎn)證券化的概念............................... 5
2.2  資產(chǎn)證券化的相關(guān)理論 ...............................5
2.2.1  風(fēng)險(xiǎn)隔離的資產(chǎn)證券化理論 .........................5
2.2.2  信用體制創(chuàng)新的資產(chǎn)證券化理論..................... 6
2.2.3  資產(chǎn)價(jià)值形態(tài)轉(zhuǎn)換的資產(chǎn)證券化理論................. 6
3  不良資產(chǎn)證券化的必要性和可行性分析................... 7
3.1  實(shí)施不良資產(chǎn)證券化的必要性 .........................7
3.2  實(shí)施不良資產(chǎn)證券化的可行性 .........................7
3.2.1  證券化后的資產(chǎn)仍有投資價(jià)值 .......................7
3.2.2  不良資產(chǎn)證券化可以得到收益的平衡................. 8
3.3.3  法制法規(guī)逐漸健全 .................................8
3.3.4  市場投資主體不斷壯大 .............................9
3.3  國外不良資產(chǎn)證券化的實(shí)踐及其啟示 ...................9
3.3.1  國外不良資產(chǎn)證券化的實(shí)踐 .........................9
3.3.2  國外不良資產(chǎn)證券化對我國的啟示 ..................13
3.3.3  信用增級是實(shí)施不良資產(chǎn)證券化的必要條件 ..........14
3.3.4  發(fā)行流通多樣化是不良資產(chǎn)證券化的發(fā)展要求 ........14
4  我國商業(yè)銀行不良資產(chǎn)證券化的發(fā)展現(xiàn)狀和存在的問題.....15
4.1  我國商業(yè)銀行不良資產(chǎn)證券化的發(fā)展現(xiàn)狀 ..............15
4.2  我國開展不良資產(chǎn)證券化的現(xiàn)實(shí)障礙.................. 17
5  不良資產(chǎn)證券化的政策建議 ............................19
5.1  制定并完善資產(chǎn)證券化的法律體系..............。.... 19
5.2  制定專門的資產(chǎn)證券化法律 ..........................19
5.3  規(guī)范發(fā)展我國的信用評級制度 ........................20
5.4  健全資本市場體系豐富證券化品種 ....................20
5.5  進(jìn)一步推動(dòng)資產(chǎn)證券化試點(diǎn)的發(fā)展.................... 20
結(jié)    論 ...............................................21
參考文獻(xiàn) ...............................................22
致    謝............................................... 23
附    錄1.............................................. 24
附    錄2 ..............................................29

摘    要
      目前我國國有商業(yè)銀行不良資產(chǎn)比重高、數(shù)額大，蘊(yùn)含著潛在的金融風(fēng)險(xiǎn)，嚴(yán)重阻礙了我國銀行業(yè)的發(fā)展和國民經(jīng)濟(jì)的運(yùn)行。因此，如何采用新的方法處置不良資產(chǎn)問題日益受到關(guān)注。資產(chǎn)證券化是近30年來國際金融市場中重要的創(chuàng)新業(yè)務(wù)，并被應(yīng)用到不良資產(chǎn)的處置方面。國外在這方面的理論已經(jīng)逐漸成熟和完善，在實(shí)踐中也取得了較好的效果；我國也已經(jīng)開始嘗試采用證券化的方式來解決國內(nèi)銀行業(yè)不良資產(chǎn)問題，并取得了一定的進(jìn)展。但是在實(shí)踐中還存在著如會(huì)計(jì)、稅收制度與證券化的不統(tǒng)一、信用評級機(jī)構(gòu)缺失等問題。

關(guān)鍵詞：商業(yè)銀行；不良資產(chǎn)；證券化

Abstract
      The large amount of non-Performing assets in China’s commercial banks has become one of the larges obstacles to China’s financial system reform. These vast non- Performing assets have threatened the development of China’s economy as well as the security of its financial system. Whether being able to resolve the difficult problem effectively is the key factor being related to China’s reform of the financial system and economic development . AS a financial innovative tool, non-Performing asset securitization (NPAS) has a lot of useful experience in abroad for years. It has notable advantages in shifting risk, improving flowability and creating credit. NPAS plays a significant role in ensuring the stable development of our finance industry. It can decentralize and reduce the risk of our commercial banks, improve the capital structure, increase capital adequacy and advance the efficiency of our banking system.

Keywords：Commercial Banks；Non-performing assets；Securitization