“资产证券化”是 2 0世纪 70年代末以来国际资本市场上最重要的金融创新 ,进入 2 0世纪 90年代以来 ,国际资本市场呈现出越来越明显的证券化趋势。我们认为由此产生的金融产品ABS无论在金融体制改革 ,或是经济建设融资等方面都有积极的推动作用 ,因此本文将在分析上述问题的基础上进一步对中国发展资产证券化的思路作些探讨。 Since the late 1970s, asset securitization has become the most important financial innovation in the international capital market. Since the 1990s, the international capital market has shown an increasingly obvious securitization trend. We think that the resulting financial products, ABS, will play a positive role both in financial system reform and in economic construction and financing. Therefore, based on the analysis of the above issues, this article further makes some suggestions on the development of China’s asset securitization Discussion.