ZH银行不良资产证券化风险控制研究

发布时间：2018-03-14 20:27

本文选题：银行　切入点：不良资产证券化　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：不良资产证券化是近些年来发展较快的一种金融创新工具,该工具为商业银行化解大量不良资产提供了新的方式,能够在保证高效率、低成本的前提下,增加商业银行的流动性,提供新的资金来源,改善商业银行的资产结构,提高商业银行的资本充足率,转变商业银行融资方式,降低不良资产对经营安全的威胁。我国商业银行不良资产证券化业务在2005年正式开展,但是随着2008年金融危机的爆发,该业务也一度停滞。近年来,伴随着我国经济进入"新常态",经济改革不断深化,商业银行普遍面临着不良资产总额和比率"双生"的压力。截止到2015年末,我国各家商业银行的不良贷款总额达到了 12613亿元,不良贷款率居高不下。因此,我国在2015年末重新启动了商业银行不良资产证券化的试点,中断了 8年之久的业务迎来了新的发展契机。商业银行不良资产证券化固然存在很多优点,但是,其在实际开展过程中产生的诸多风险也引起了各方的关注。作为发起人的商业银行,在该业务中扮演着重要的角色,它们针对该业务中可能存在的风险的防范措施对整个业务的成功与否起着重要的作用,因此,我们应该更多的关注商业银行对于不良资产证券化业务中存在的风险的控制。ZH银行于2016年5月26日正式向全国银行间债券市场发行ZY 一期不良资产支持证券,发行规模到达了 3.01亿元。本文以此次发行的不良资产支持证券为研究对象,对ZH银行在该业务中的相关风险控制问题进行研究。本文一共分为六章。第一章为绪论,介绍了本文的研究背景和意义、国内外对于资产证券化的研究状况、本文的研究思路与方法以及创新点。第二章是相关概念和基础理论的介绍,对资产证券化的概念、我国商业银行不良资产以及不良资产证券化的参与方和交易结构、资产证券化的原理、风险控制原理等做了详细的描述。第三章介绍了本文研究的ZH银行开展不良资产证券化相关业务的情况,对业务的参与方以及交易结构进行了详细的介绍。第四章则在梳理了 ZH银行不良资产证券化风险种类的基础上,介绍了ZH银行风险控制的措施以及风险控制中依旧存在的问题。第五章则是在第四章发现问题的基础上,针对性的提出完善ZH银行不良资产证券化业务风险控制的措施,以期ZH银行能够顺利开展该项业务。第六章是研究结论与展望,介绍了本文的研究结论、不足以及未来的研究展望。
[Abstract]:Non-performing asset securitization is a financial innovation tool developed rapidly in recent years. This tool provides a new way for commercial banks to dissolve a large number of non-performing assets and can guarantee high efficiency and low cost. To increase the liquidity of commercial banks, to provide new sources of funds, to improve the asset structure of commercial banks, to increase the capital adequacy ratio of commercial banks, and to change the mode of financing of commercial banks, To reduce the threat to operational security caused by non-performing assets. The non-performing asset securitization business of commercial banks in China was officially launched on 2005, but with the outbreak of the financial crisis in 2008, the business also stagnated once in recent years. With China's economy entering the "new normal" and the deepening of economic reform, commercial banks are generally facing the pressure of the total amount of non-performing assets and the ratio of "double students". Until end of 2015, The total amount of non-performing loans of commercial banks in China has reached one trillion two hundred and sixty-one billion three hundred million yuan, and the ratio of non-performing loans has remained high. Therefore, in end of 2015, China restarted the pilot project of non-performing asset securitization of commercial banks. The business, which has been interrupted for eight years, has ushered in a new opportunity for development. The securitization of non-performing assets of commercial banks, of course, has many advantages, but, Many risks arising from the actual development process have also attracted the attention of all parties. Commercial banks, as promoters, play an important role in the business. Their precautions against possible risks in the business play an important role in the success of the business as a whole, so, We should pay more attention to the risk control of commercial banks in the business of securitization of non-performing assets. ZH Bank formally issued ZY I non-performing asset-backed securities to the national interbank bond market on May 26th 2016. The issuance scale has reached 301 million yuan. This paper takes the non-performing asset-backed securities issued this time as the research object to study the related risk control problems of ZH Bank in this business. This paper is divided into six chapters. The first chapter is the introduction. This paper introduces the research background and significance of this paper, the research status of asset securitization at home and abroad, the research ideas and methods of this paper, as well as the innovation points. The second chapter is the introduction of related concepts and basic theories, the concept of asset securitization, The participants and transaction structure of non-performing assets and non-performing assets securitization of commercial banks in China, the principle of asset securitization, The principle of risk control is described in detail. Chapter three introduces the business of non-performing asset securitization in ZH Bank, which is studied in this paper. On the basis of combing the risk types of non-performing assets securitization of ZH Bank, Chapter 4th introduces in detail the participants of the business and the structure of the transaction. This paper introduces the measures of risk control in ZH bank and the problems that still exist in risk control. Chapter 5th puts forward the measures to improve the risk control of non-performing asset securitization business of ZH Bank on the basis of finding problems in Chapter 4th. Chapter 6th is the conclusion and prospect of the research, and introduces the research conclusions, shortcomings and future research prospects of this paper.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F832.33

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