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“资产证券化(Asset Securitization)”被称为70年代末以来国际资本市场上最重要的金融创新,它通过向市场发行资产支持证券(Asset-Backed Securities,简称ABS),将贷款资产进行处理与交易,最终实现融资。它源于美国的住房抵押贷款证券(Mortgage-Backed Securities,简称MBS),然后扩展到汽车、船舶贷款应收帐、基础设施收费等众多领域。它的推出改变了银行传统的“资金出借者”的角色,使银行同时具有了“资产出售者”的职能。由此发行的资产支持证券(ABS),是当今国际资本市场中发展最快、最具活力的金融产
“Asset Securitization,” the most important financial innovation in international capital markets since the late 1970s, deals with lending assets by issuing Asset-Backed Securities (ABS) to the market. Trading, ultimately financing. It originated in the United States Mortgage-Backed Securities (MBS), and then extended to many fields such as automobile, ship loan receivable, infrastructure fees and so on. Its introduction has changed the bank’s traditional role as a “money lender,” allowing banks to function both as “asset sellers.” The issue of asset-backed securities (ABS) is the fastest-growing and most dynamic financial asset in today’s international capital markets