30多年来,世界金融领域出现了一系列的创新,资产证券化(Asset Seeuritization)作为其中最重大的一项创新越来越为金融市场的各方所关注。事实上,无论从速度还是从规模上看,发达国家的资产证券化都可谓取得了长足的发展。以美国为例,1968年住房抵押贷款支持的证券的雏形方才出现,而现在证券化已扩展到汽车、船舶贷款 For more than three decades, a series of innovations have taken place in the world financial sector. As one of the most significant innovations, asset securitization has drawn increasing attention from all parties in the financial markets. In fact, asset securitization in developed countries has made great strides in terms of speed and scale. In the United States, for example, the prototype of securities backed by housing mortgages came into existence in 1968, and securitization has now extended to car loans