国有商业银行不良资产问题是一个法学界和经济学界都非常关注的问题,从不同的视角看问题,会有不同的解决方案。不良资产证券化是近些年谈及较多的用来解决国有商业银行不良资产的一个方案。这个方案在国外许多国家取得了很大的成功。但是在我国目前的情况下,该方案是否可行在理论界却有着很大的争议,本文着重从法律角度分析了我国国有商业银行实施不良资产证券化方案的可行性。 The non-performing assets of state-owned commercial banks is a matter of great concern to both legal and economic scholars. From different perspectives, there will be different solutions. Securitization of non-performing assets is a program that has been discussed in recent years and used to solve the non-performing assets of state-owned commercial banks. This program has achieved great success in many countries abroad. However, under the current situation in our country, there is much controversy in the theoretical circle whether the scheme is feasible or not. This paper analyzes the feasibility of our country’s state-owned commercial banks in implementing non-performing asset securitization from a legal point of view.