近期,证监会对外发布的《证券公司及基金管理公司子公司资产证券化业务管理规定(修订稿)》,使大家对盘活存量资产,便捷融资渠道寄予了厚望,资产证券化业务随之升温。通俗讲,资产证券化是指以特定资产或现金流为支持,将缺乏流动性的资产通过发行证券的方式变成可在金融市场上交易的融资产品。长期以来,我国融资环境相对趋紧,融资形势不容乐观。一方面表现 Recently, the Administrative Regulation on the Asset Securitization Business of Securities Companies and Fund Management Subsidiaries Issued by the Commission (revised version) promulgated by the CSRC has placed great hopes on activating the existing assets and convenient financing channels, and the securitization business has subsequently risen. Popularly, asset securitization refers to the use of specific assets or cash flow as a support, the lack of liquid assets through the issuance of securities into a financial products can be traded in the financial markets. For a long time, the financing environment in our country has been relatively tightened, and the financing situation is not optimistic. On the one hand performance