资产证券化就是把缺乏流动性、但具有预期未来稳定现金流的资产汇集起来 ,形成一个资产池 ,通过结构性重组 ,将其转变为可以在金融市场上出售和流通的证券 ,据以融资的过程。证券化的实质是融资者将证券化的金融资产的未来现金流收益权转让给投资者 ,而金融资产的所有权可以转 Assets securitization is the pooling of illiquid assets with the expected future steady cash flow to form a pools of assets that, through structural reorganization, transform them into securities that can be sold and traded in the financial markets and financed process. The essence of securitization is that the financier transfers the future cash flow right of the securitized financial assets to the investors, while the ownership of the financial assets can be transferred