资产证券化作为最具活力的金融创新工具这一,自上世纪70年代产生于美国以来,已得到了迅猛的发展。随着我国经济体制改革的不断深化以及世界一体化进程的加快,对金融服务的需求不断壮大,需求层次不断提高,资产证券化作为重要的金融创新产品,应加以发展和利用。我国资产证券化的进程起步较晚,与发达国家相比还具有很多需要改进和发展的地方。 Asset securitization, one of the most dynamic financial innovation tools, has developed rapidly since its birth in the United States in the 1970s. With the continuous deepening of China’s economic reform and the acceleration of world integration, the demand for financial services is growing and the level of demand is increasing. As an important financial innovation product, asset securitization should be developed and utilized. The process of asset securitization in our country started relatively late, and there are many places that need to be improved and developed compared with the developed countries.