资产证券化是在美国的法律环境中创造出来的一种融资技术,但作为一种有效的金融工具已经被世界其他国家所广泛采用。不同法律环境、不同的融资需要造就了不同的资产证券化模式。本文着重分析资产证券化的概念、操作流程及相互的法律问题并对我国开展资产证券化提出相关的立法意见。 Securitization is a kind of financing technology created in the legal environment of the United States. However, it has been widely adopted by other countries in the world as an effective financial instrument. Different legal environment, different financing needs have created a different pattern of asset securitization. This article focuses on the analysis of the concept of asset securitization, operational processes and mutual legal issues and put forward relevant legislative opinions on the development of asset securitization in our country.