资产证券化于上世纪70年代在美国产生,目前己成为这些国家资本市场上的主要金融工具。近年来,资产证券化成为中国资本市场上热点问题之一,证券公司运作的企业资产证券化业务,发展较快。但是目前,我国企业资产证券化尚处于起步探索阶段,企业资产证券化实践的全面展开仍然面临着众多的困难和障碍。 Asset securitization originated in the United States in the 1970s and has now become the dominant financial instrument in the capital markets of these countries. In recent years, asset securitization has become one of the hot issues in China’s capital market. The business of asset securitization, which is operated by securities companies, has developed rapidly. However, at present, the securitization of corporate assets in our country is still in the initial stage of exploration. The full implementation of corporate asset securitization still faces many difficulties and obstacles.