我国商业银行由于过去的体制原因所积累的大量不良资产,越来越成为其提高竞争力,降低金融风险的巨大障碍。在处置不良资产方面,不良资产证券化在近些年来一直倍受推崇。但是,经历了次贷危机之后,证券化的一些负面问题值得我们谨慎思考。 The large amount of non-performing assets accumulated by the commercial banks in our country due to the institutional causes in the past has increasingly become a huge obstacle to their competitiveness and financial risk reduction. Non-performing asset securitization has been highly respected in recent years in disposing of distressed assets. However, after the subprime mortgage crisis, some negative issues of securitization deserve our careful consideration.