Abstract：At present, asset securitization has become a trend of the global financial market development, an important trend of the most important innovation activities financial sector . Asset securitization is based on the asset-credit, secured the stable and predictable cash flow.It is a structured finance instrument. In recent years, business , products and projects ,related with asset securitization,continually optimize their business structure, the total market of them has developed rapidly. Relevant professional legislative activities have also made progress. Asset securitization products in the overseas develop in full swing, and has become the most important one of the bond market. But in our country it is still in its infancy. Putting asset securitization practice at home and abroad together, the development of asset securitization can be seen a good prospects, therefore, our country should take positive measures to promote the assets of our country's further development of asset securitization.
