中国资产证券化业务起步较晚，目前仍然仅仅停留在个别的案例实践上，而且全部是采取的跨国资产证券化运作方式。
Chinese practice of asset securitization was developed late, only have several examples of case till now, which were all in cross-border securitization.
本文先后分析了美国、德国和中国资产证券化中SPV具体法律形式的相关制度，以期借鉴外国既有经验为我国的SPV设计提供有益的启示。
The author studies SPV institutions in the USA, Germany, and China, and hope to take references from foreign countries to perfect our SPV institutions.
第一章：中国跨国资产证券化的法律动因。
Chapter One discusses the legal drive of Cross-border Securitization of China.
第一章：中国跨国资产证券化的法律动因。
Chapter One discusses the legal drive of Cross-border Securitization of China.
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