在我国进行资产证券化,应该首先选择哪些标的资产,才能保证证券化的顺利实施和健康发展呢?本文首先为标的资产的选择设立了一个标准,然后以这项标准对已经提出的拟进行证券化的各种标的资产进行分析与对比,从而得出当前在我国进行资产证券化改革应选择的突破口与起点. In our country, what kind of assets should be the first choice of asset securitization can we guarantee the smooth implementation and healthy development of securitization? This paper first sets a standard for the selection of the subject assets, and then uses this standard to propose the proposed securities The analysis and contrast of various kinds of underlying assets, so as to draw the breakthrough point and starting point that should be selected in the current asset securitization reform in our country.