资产证券化作为一项重要的金融创新，在我国有其特殊的现实意义。本文在介绍了资 产证券化的含义与发展后，认为资产证券化在化解国有商业银行不良资产、促进国企 股份制改造、推动消费需求的发展等方面具有重要意义。文章在此基础上对我国发展 资产证券化的难点与思路作进一步的探讨。 As an important financial innovation, asset securitization has its own special significance in our country. After introducing the meaning and development of asset securitization, this paper holds that asset securitization is of great significance in resolving the non-performing assets of state-owned commercial banks, promoting the reform of shareholding system of state-owned enterprises and promoting the development of consumer demand. Based on this, the article further discusses the difficulties and ideas of the development of asset securitization in our country.