近年来，资产证券化在世界范围内得到迅速发展，不仅发达国家如德、日、英争相效仿这一先进的金融交易制度，连南美、亚非的一些发展中国家也不甘落后。我国资本市场虽然发育不够成熟，全面推行资产证券化的时机不够，但是也应该结合我国的实际，积极探索利用资产证券化的途 In recent years, asset securitization has developed rapidly in the world. Not only are developed countries such as Germany, Japan and Britain competing with this advanced financial transaction system, but some developing countries in South America, Asia and Africa are not far behind. Although the development of the capital market in our country is not mature enough, it is not enough for the full implementation of asset securitization. However, we should also explore ways to utilize asset securitization in light of China’s actual conditions