资产证券化是指把缺乏流动性，但具有未来现金收入的资产如各类应收账款等汇集起来，通过结构性重组，将其转换成可以在金融市场上出售和流通的证券，据以融通资金的过程。资产证券化具备可以构造成表外业务、提高流动性和满足融资需求、分散和降低资产风险等良好特性，但资产 Assets securitization refers to bringing together assets such as various types of accounts receivable, which lack liquidity but have future cash income, and through structural restructuring, they can be converted into securities that can be sold and traded in the financial markets, according to which Financing process. Assets securitization possesses good features such as being able to be structured as off-balance sheet business, improving liquidity and meeting financing needs, and diversifying and reducing asset risk. However, assets