2006年以后,我国企业资产证券化进入高速发展时期,在给企业带来诸多好处的同时,也可能给企业带来一些新的财务风险。本文将企业资产证券化的财务风险作为研究重点,从理论和实务两个方面,对企业资产证券化的财务风险进行了研究,对强化企业资产证券化的正面效应具有一定的参考价值。 Since 2006, the securitization of enterprise assets in our country has entered a period of rapid development. While bringing many benefits to the enterprises, it may also bring some new financial risks to the enterprises. This article takes the financial risk of asset securitization as the research focus, studies the financial risk of asset securitization from both theory and practice, and has some reference value to strengthen the positive effect of asset securitization.