资产证券化的发展与技术介绍

Asset securitization： Development and technology

资产证券化作为中国金融市场一项具有历史意义的创新，对于控制金融风险，推动金融创新，增加市场工具和投资品种等部具有的重要意义，该文介绍了资产证券化的历史沿革，及其包括交易结构安排、产品定价，信息披露等在内的各项技术环节概况。

As an Innovation of histodc significance in China＇s financial market, asset securitizatlon is kay for controlling financial risk, promoting financial Innovation, and developing market instruments and investment vehicles. This paper introduces the evolution of asset securitization as well as relevant technological issues Including trading structure arrangements, product pricing and information disclosure.