资产证券化是 2 0世纪最重大的金融创新之一 ,它在中国的推行是必然的。但目前我国的资产证券化刚刚起步 ,实践经验非常贫乏和稀缺 ,有关理论也很模糊且存在颇多分歧。本文暂不讨论资产证券化涉及的具体法律问题 ,而是在分析资产证券化的资产和证券的特点和范围之后 ,概括出资产证券化的法律内涵 ,在此基础上抽象出资产证券化法的价值 ,以期使资产证券化的基本法律问题引起学界更多的思考。 Securitization is one of the most important financial innovations in the 20th century and its implementation in China is inevitable. However, at present, China’s asset securitization has just started, and its practical experience is very scarce and scarce. The relevant theories are also very vague and there are many differences. This article will not discuss the specific legal issues involved in asset securitization at the moment, but after analyzing the characteristics and scope of assets and securities of asset securitization, this paper summarizes the legal connotation of asset securitization and abstracts the law of asset securitization Value, in order to securitize the basic legal issues aroused more academic thinking.