资产证券化起源于美国20世纪70年代,近30年得到了迅速发展,是一项将可产生可预见现金流的流动性不强的资产转化为证券的新型融资技术。本文介绍了美国、澳大利亚、法国、意大利的证券化专项立法,同时对我国的资产证券化立法进行了介绍,并提出对中国证券化立法的立法建议。 Asset securitization originated in the United States in the 1970s and has developed rapidly in the recent 30 years. It is a new financing technology that converts the illiquid assets that produce a predictable cash flow into securities. This article introduces the special legislation on securitization in the United States, Australia, France and Italy. At the same time, it introduces the legislation on asset securitization in our country and puts forward some legislative suggestions on the legislation of securitization in China.