虽然资产证券化有了比较大的发展,但总体来说,我国全面实施资产证券化的条件还不具备,特别是贸易应收款资产证券化还要有很多的工作要做,主要原因有:一是法律框架不完善,目前我国还没有专门的资产证券化立法,涉及资产的真实销售确认、税收问题、SPV的法律地位等法律问题都是资 Although asset securitization has a relatively large development, generally speaking, the conditions for the full implementation of asset securitization in our country are not yet available. In particular, there is still a lot of work to be done in the asset securitization of trade receivables. The main reasons are as follows: First, the legal framework is not perfect, at present, our country does not yet have a special asset securitization legislation, involving real sales confirmation of assets, tax issues, legal status of the SPV and other legal issues are funded