Study On The Financial Effect Of Credit Asset Securitization In Commercial Banks

Credit asset securitization,as an important means of de-leveraging in the financial industry,has witnessed rapid growth in issuance scale and number of issuance singles in recent years.Since the beginning of the pilot project,the number of commercial banks carrying out credit asset securitization in China has been increasing,and the types of basic assets constituting the asset pool have become more and more abundant.Credit asset securitization plays an irreplaceable role in revitalizing capital stock and improving the efficiency of financial resource allocation.Its extensive expansion and application are gradually changing the global financial pattern.At present,scholars have different conclusions on the financial effects of credit asset securitization,and there is no final conclusion on the way and extent of its impact on commercial banks.This paper probes deeply into the index data,aiming at providing meaningful theoretical results and helpful suggestions for the generation,management and prevention of the financial effects of the credit asset securitization market environment of commercial banks in China.This paper adopts the method of combining theoretical research with case analysis,and divides the article into six parts.The first part elaborates the practical background and research significance of the paper,and briefly introduces the research ideas and methods of this paper.The second part combs the literature at home and abroad,and analyses and elaborates the definition and motivation of credit asset securitization,financial effect and risk management.The third part clarifies its core principle and operation process,and summarizes its development characteristics combined with actual data.The fourth part analyses and judges the impact mechanism of credit asset securitization on the liquidity,profitability and security of commercial banks,and summarizes its impact modes and effects.The fifth part chooses practical cases to simulate accounting treatment,and judges its impact on the "three characteristics" of commercial banks through its impact on financial statements data.The sixth part summarizes the research conclusions and reveals the risk points in its operation process by deducing the conclusions.On this basis,it puts forward countermeasures and suggestions.This article mainly has three aspects of novelty.Firstly,it combines accounting treatment,financial index analysis and empirical analysis,not only from financial indicators to study the financial effect of credit asset securitization,but also from accounting treatment and empirical analysis to reflect the essence of its transaction,which can make the research results more convincing.Secondly,from the perspective of financial impact,the operation process and risk points of credit asset securitization are analyzed in detail to make the research more clear.Finally,the paper analyses the risks that may arise when commercial banks carry out credit asset securitization business,and puts forward management suggestions from macro and micro perspectives,which is beneficial to the sound development of credit asset securitization.