信贷资产证券化是近30年中金融结构变化与发展的主要趋势。从1970年代的抵押贷款出售,到1980年代中期的汽车贷款和信用卡应收款担保债券的发行,从1980年代末大量资产支持债券的出现到1990年代中期中小企业贷款债权的流动化,证券化的资产从种类上已扩张到银行的各类资产。证券化 Securitization of credit assets is the main trend of changes and development of financial structure in the past 30 years. From the sale of mortgages in the 1970s to the issuance of car loan and credit card receivables secured bonds in the mid-1980s, the emergence of a large number of asset-backed bonds from the late 1980s to the mid-1990s liquidity of the SME loan claims, securitization Assets have expanded from a variety of types to various types of assets in the bank. Securitization