ABS是“ASSET—BACKEDSECURITIZATION”即资产证券化的简称。具体表述为：将某一目标项目的资产所产生的独立的、可识别的未来收益（现金流量或应收款）作为抵押（金融担保），据以在国际市场发行具有固定收益率的高档傅券来筹集资金的一种国际项目融资方式。ABS融资方式，具有 ABS is “ASSET-BACKEDSECURITIZATION” which is the abbreviation of asset securitization. Specifically expressed as: a certain target project assets generated by the independent, identifiable future earnings (cash flows or receivables) as collateral (financial security), in accordance with the issue of high-grade Fu in the international market with a fixed rate of return Voucher to raise funds for an international project financing. ABS financing methods, with