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本文首先介绍了资产证券化的概念、运行过程，以及证券化交易中担保资产的含义。再探讨了担保资产最初形成和转让的会计处理，并对担保资产转让的会计处理的最新发展进行了评价。
This paper first introduces the concept of asset securitization, the operation process, and the meaning of assets secured in the securitization transactions. The accounting treatment of the initial formation and transfer of the encumbered assets was also discussed, and the latest development of the accounting treatment of the encumbered assets was evaluated.