加入WTO意味着我国经济将更大程度地开放 ,在我国金融体系与国际接轨的过程中 ,资产证券化必然会成为金融改革深化的一个方向。我国发展资产证券化过程中 ,贷款项目、现实基础、信息交换等已具备一定的条件。但发展资产证券化要求一定制度基础和市场环境的全面支持 ,对信用支撑、法律建设、税收和会计制度、中介服务机构、有效灵活的监管、市场环境和人力资源以及技术水平等有较高的要求。由于我国在这方面尚未广泛进行实践 ,因此亟需建设完善的制度环境 ,消除资产证券化的障碍。该文着重对实施项目贷款证券化的可行性和影响因素进行了讨论 The accession to the WTO means that our economy will be opened up to a greater degree. In the course of our country’s financial system being in line with the world practice, asset securitization will inevitably become a direction for the deepening of financial reform. In the process of developing asset-backed securitization in our country, certain conditions have been set for such projects as loan projects, reality basis and information exchange. However, the development of asset securitization requires a certain degree of institutional basis and full support of the market environment. It has a relatively high level of credit support, legal construction, taxation and accounting systems, intermediary service agencies, effective and flexible supervision, market environment, human resources and technological level Claim. Since our country has not yet carried out a wide range of practice in this aspect, it is urgent to establish a perfect institutional environment and eliminate the obstacles of asset securitization. This article focuses on the feasibility of implementing project loan securitization and its influencing factors