信贷资产证券化作为现代金融创新成果之一,自20世纪70年代以来日益受到人们的重视,在现代银行业的风险管理和业务营运中发挥着越来越重要的作用。2005年以来,我国银行业已先后进行了两批资产证券化试点。据报道,今年国务院已经批准信贷资产证券化继续扩大试点。在当前复杂的经济金融形势和日趋严 As one of the innovations in modern finance, credit asset securitization has received more and more attention since the 1970s and plays an increasingly important role in the modern banking industry in its risk management and business operations. Since 2005, China’s banking industry has conducted two pilot banks for asset securitization. It is reported that this year the State Council has approved the pilot extension of credit asset securitization. In the current complicated economic and financial situation and increasingly stringent