The Research On Non-performing Assets Securitization Of Commercial Bank

The non-performing assets have done damage to commercial banks on the efficiency, the ability of gaining - interest and controlling the rate of capital .It have also done damage to national finance.The non-performing assets securitization has developed more than 20 years, and the developed countries such as the US have gained successful experiments. However, the commercial banks have to treat the non-performing assets by the road of retorting to law in nowadays, out of question, the efficiency is far from the willing.In this thesis, the author wants to use the theory of assets securitization to discuss the non-performing assets securitization, based on the practice of our country .The main difference between super assets and non-performing assets is the safety of cash flow. If we can design a series of good methods and exchange structure, we will treat the problems easily.At the same time, according to the national laws and accounting policies, it is important to build the special vehicles, give them some functions and limitations which restrict them what they can do and what they cannot do We should do some super researches on assets risk limitation, assets combination, assets insurance, the accounting, financing and revenue of non-performing asset securitization, and so on .The author also designs some useful methods on non-performing assets securitization such as debt, stock, fund, trust. Beside this, the government should make special accountancy policy according to non-performing asset securitization.By researching, the author draws a conclusion that the non-performing assets securitization can be put into practice and the best way is to sell the non-performing assets in fact in order to realize the risk insulation. But, the government should try its best to conduct, limit, supervise and support it.