起源于美国的信贷资产证券化是20世纪70年代以来具有重要意义的金融创新,不仅给商业银行等金融机构带来了新的发展机遇,也引起了金融市场的重大变革,成为备受瞩目的新型融资工具之一。为了促进我国金融市场改革发展,近年来我国有关监管部门结合国内实际情况,相继出台了一系列相 The securitization of credit assets originated in the United States is a financial innovation of great significance since the 1970s. It not only brings new opportunities for the development of commercial banks and other financial institutions, but also brings about major changes in financial markets and becomes a highly anticipated issue One of the new financing tools. In order to promote the reform and development of China’s financial market, in recent years, relevant regulatory authorities in our country have introduced a series of phases in light of the actual situation in China.