Hereon, with developing the overseas advanced experience, the great significance of the asset securitization for the NPL is expatiated and the treatment mode of disposing the NPL is structured.

• 在此基础上，借鉴国际处置不良资产的先进经验，综合阐述了我国采用资产证券化处置不良资产的重大意义，设计提出我国不良资产证券化的模式。