ABS:融资新概念

ABS : NEW CONCEPT OF FINANCING

ＡＢＳ是把缺乏流动性但能产生可预见现金流入的资产转换成在金融市场上可出售和流通的证券的行为。自８０ 年代产生以来，ＡＢＳ得到了迅速的发展。本文在论述了ＡＢＳ的运作过程、优点及在我国运用的重大意义后，提出目前我国应重点解决四个问题。

ABC is a behavior of tranforming assets whichare lack of flow, but are possible flowing into cash into negotiable securities which can be sale and circulation. Since 80s, ABS has been developed rapidly. The paper discasses the operation advantages of ABS and its important significance. It also points out four problem should be sloved.