资产证券化本身具有复杂的交易结构,信用评级是其中必不可少的一环。信用评级一方面可以揭示证券化产品的风险特征,帮助投资者做出正确的投资决策,另一方面可以有效降低发起人的融资成本。我国评级行业起步较晚,社会公信力不强,本文分析了目前我国资产证券化信用评级法律制度中存在的问题,并针对这些问题提出相应的建议。 Asset securitization itself has a complicated transaction structure. Credit rating is an indispensable part of it. On the one hand, credit rating can reveal the risk characteristics of securitized products, help investors make correct investment decisions and, on the other hand, can effectively reduce the sponsor’s financing costs. China’s rating industry started relatively late, social credibility is not strong, this paper analyzes the current problems in the legal system of China’s asset securitization credit rating, and make recommendations for these issues.