在世界各国逐渐从2008年爆发的金融危机中走出的趋势下，中国也计划逐步推进金融体制改革，发展利率市场化、资产证券化和人民币国际化。资产证券化作为我国金融体制改革中重要的环节，对于调结构、促发展，盘活存量、用好增量有着关键性的作用。目前，以美国为首的西方国家通过大量和多种类的资产证券化获得经济和金融的繁荣，我国也在进一步扩大信贷资产证券化试点工作。如何促进拥有大量信贷资产、面临利润增速放缓趋势的商业银行主动地进行资产证券化是我国必须解决的问题。本文通过分析我国资产证券化发展的历史和现状，结合我国银行业面临的情况，建立贴合现实模型的方式，分析我国银行业进行资产证券可以获得利润增加。同时提出为促进我国银行业发展证券化应该加快金融改革、谨慎研究金融保险业“营改增”方案和完善我国证券化市场制度三个方面的政策建议。

In the trend of countries around the world recovering from the financial crisis erupted in 2008, China government plans to promote financial reform, including marketization of interest rates, securitization and internationalization of RMB. Securitization, as an important part of China financial reform, plays a key role of restructuring economic, develop economic, invigorating stock and using good increment. Currently, the US-led western countries have gained economic and financial prosperity by issuing a large number of securitized security in many types. China government has planned to further expand the pilot securitization of credit assets. How to promote banks which have a large number of credit assets and have faced a slowdown in the profit growth trend to do securitization actively is the problem to be solved. This paper combines the history and current situation of China securitization and the situation faced by China`s banking industry to establish a realistic model, which proves that banks would increase profits after they do securitization. Also the paper proposed three aspects of policy proposals to promote China`s banking securitization, accelerate financial reform, careful study on the reform of business tax to value-added tax and improve the system of securitization.