信贷资产转让是银行业近年来新兴的一种金融创新。作为资产负债管理工具、融资工具和风险管理工具，它有助于解决银行在资本充足率和资本收益率之间的“两难选择”,解决银行负债和资产在利率和期限结构上的非对称矛盾，尤其是不良资产的转让对于化解资产长期沉淀而形成的期限结构矛盾的功效就更为突出。
信贷资产的转出方应征得借款人同意方可进行信贷资产的转让，但原先签订的借款合同中另有约定的除外。
The transferor of a credit asset may transfer the credit asset only after obtaining the consent of the borrower, except as otherwise provided for in the originally signed loan contract.
第十一条信贷资产证券化发起机构是指通过设立特定目的信托转让信贷资产的金融机构。
Article 11 an originator of the securitization of credit assets refers to a financial institution which transfers credit assets through the established special purpose trust.
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