我国资产证券化信托模式研究

Study on SPT process of asset securitization in China

资产证券化作为一项金融创新和金融工具,在各国金融发展和改革中都发挥了极其重要的作用。它可以解决我国流动资金不足、不良资产比重高、流动性差、运作效率低等问题。文章从资产证券化的运行机理、信托产品的优势和障碍等方面进行分析认为:资产证券化信托模式在我国目前的制度下是可行和有效的,并具有普遍的实践意义。

As a tool of financing innovation and finance, asset securitization exerts very important function in the financing development and reform all the countries. It can solve some problems such as lack of circulating fund, high proportion of non-performing assets, ill fluidity and low operating efficiency. This paper attempts to analyze the problems from the running mechanism of asset securitization, the advantages and obstacles of SPT products. As a result, the paper draws a conclusion that SPT process of asset securitization is practicable and effective under present system of our country and it has prevalent practice significance.