资产证券化是一种转移风险、创造信用、提高流动性的融资技术。它把缺乏流动性但具有预期未来稳定现金流的资产汇集起来,形成一个资产池,通过结构性重组,将其转变为可以在金融市场上出售和流通的证券。证券化资产的会计处理,在历经会计确认计量后,紧接着的内容即是发起人的会计信息 Asset securitization is a kind of financing technology that transfers risk, creates credit and improves liquidity. It brings together assets that lack liquidity but have a predictable future steady cash flow to form a pool of assets that can be transformed into securities that can be sold and traded in financial markets through structural reorganization. The accounting treatment of securitized assets, after accounting confirmation measurement, followed by the content that is the initiator of accounting information