近年来,在国家政策的大力支持推动下,应收账款资产证券化作为一种盘活资产的创新融资工具得到越来越频繁的应用。本文在建筑施工企业应收账款现状研究的基础上,探讨了建筑施工企业应收账款资产证券化的可行性,并对建筑施工企业应收账款资产证券化的流程进行设计。 In recent years, driven by the strong support of national policies, asset securitization of accounts receivable has been applied more and more frequently as an innovative financing tool to revitalize assets. Based on the research of receivables status of construction enterprises, this paper discusses the feasibility of securitization of accounts receivable of construction enterprises, and designs the process of assets securitization of accounts receivable of construction enterprises.