资产证券化是目前被广泛应用于银行间的金融创新工具。其突出作用在于将不具流动性的存量资产变为具有充分流动性的证券资产，从而提高了资产的运行效率，优化了资源配置，并使证券市场在国民经济中的核心地位日益加强。具体而言，美国目前的资产证券化业务已具备以下几种形式 Asset securitization is a financial innovation tool widely used in banks. Its prominent function is to change the liquidity-free stock assets into securities assets with sufficient liquidity so as to improve the operational efficiency of assets, optimize the allocation of resources and make the securities market become more and more central in the national economy. Specifically, the current securitization business in the United States already has the following forms