一、众说纷纭:资产证券化产品资产证券化,是指资产权益人将流动性差但能产生稳定现金流的资产,出售给一个特殊目的实体(special purpose vehicle,简称 SPV),由其通过特定的结构安排,分离和重组资产的风险与收益并增强资产的信用,转化成由资产未来产生的现金流担保的可自由流通的证券,销售 First, there are many different opinions: Securitization of asset-backed securitization products refers to the sale of assets with poor liquidity but with stable cash flow by assets and equity holders to a special purpose vehicle (SPV), through which a specific structure Arrange, separate and reorganize the risks and benefits of the assets and enhance the creditworthiness of the assets, convert them into freely negotiable securities guaranteed by the future cash flows from the assets, and sell