随着我国改革开放的不断推进,很多法律法规已经成型,我国的金融市场发展已经取得了不错的成绩,但是我国的金融市场结构依然存在很多不合理的地方:比如间接融资比重较高,直接融资比重较低,过度依赖金融中介机构,不能充分发挥资本市场尤其是证券市场的作用。信贷ABS作为一个已经比较成熟的产品,国外银行业尤其是美国已经有了许多成功的实践和典范。我们大可以借鉴国外银行业开展资产证券化的成功经验,运用到我国银行风险处理当中去。由于历史的种种原因,我国银行自身资产的质量原本就与国外银行资产质量存在差距。随着金融全球化的进程,如果不能紧跟发达国家金融创新的步伐,我们与发达国家的差距将被拉得更大。另外,目前我国资本市场上的金融产品较少,可供投资的金融产品种类也不丰富,尽管推出了期货期权等金融衍生产品,但准入门槛较高,普通投资者难以介入。因此,非常有必要推进银行信贷资产证券化。 With the continuous promotion of China’s reform and opening up, many laws and regulations have taken shape and China’s financial market development has achieved good results. However, there are still many unreasonable areas in China’s financial market structure. For instance, the proportion of indirect financing is relatively high, and direct financing Lower proportion, over-reliance on financial intermediaries, can not give full play to the role of capital markets, especially the stock market. Credit ABS as a more mature product, foreign banks, especially the United States already has many successful practices and examples. We can learn from the successful experience of foreign banks in developing asset-backed securities and apply them to the bank’s risk management in China. Due to various reasons of history, the quality of the assets of banks in our country itself is different from that of foreign banks. With the progress of financial globalization, if we can not keep up with the pace of financial innovation in developed countries, the gap between China and developed countries will be even greater. In addition, at present, there are few financial products in the capital market in our country, and the types of financial products available for investment are not rich. Although financial derivatives such as futures options are introduced, the barriers to entry are relatively high and it is difficult for ordinary investors to intervene. Therefore, it is very necessary to promote the bank credit assets securitization.