信贷资产证券化对商业银行的财务效应分析

The analysis of financial effects to credit asset securitization on commercial banks

以商业银行为主体,研究了信贷资产证券化的安全性、盈利性和流动性等财务效应,并从财务效应的角度实证分析了两个典型案例,提出了不良贷款证券化业务和非不良贷款证券化业务存在的问题和缺陷的解决方案和改良措施,对国家逐步推进信贷资产证券化业务常规发展提供重要的借鉴意义。

This article takes commercial bank as the main body to study the security,profitability and liquidity of credit asset securitization,and makes a practical analysis to two typical cases from the perspective of the financial effects.It puts forward the problems,solutions,and improvement measures existing in non-performing loan securitization and performing loan securitization.It provides an important reference for the gradual development of credit asset securitization business in China.