摘要
证券化是指以缺乏流动性但具有稳定的现金流的资产作抵押 ,发行可以在金融市场上出售和流通的证券 ,据以融通资金的工程。本文讨论了不良资产证券化的机制以及证券化的种类 ,并详细分析了我国商业银行不良资产证券化的具体过程与有关政策。
Securtization refers to a financial engineering which securities are issued against the mortgaged cash flow wlich lacks of liquidity.This paper analizes the mechanism and types of securitization for non-performance assets,and puts forward a specified process and relevant policies for the securitization for non-performance asset in our commercial banks in China
出处
《财经理论与实践》
北大核心
2002年第6期25-26,共2页
The Theory and Practice of Finance and Economics
关键词
商业银行
不良资产
证券化
资产处置
Commercial bank,non-performance asset,securitization
