While housing mortgage loan has asset scale and good quality, which suits to be the point of tangency into asset securitization of our country.

而住房抵押贷款所具备的资产规模和良好质量，也十分适合作为我国资产证券化的切入点。

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In the course of its operation, the securitization of housing mortgage loan has been confronted with such issues as risk control, law regulation and taxation.

住房抵押贷款证券化在其运行过程中，面临着风险控制、法律规制和税收等诸多方面的问题。

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From the theory and operating mechanism of the housing mortgage loan - securitization, the paper analyzes the practical meaning of the housing mortgage securitization idea.

本文从住房抵押贷款证券化的一般原理和运作机制出发，分析了住房抵押贷款证券化思想在我国运用的现实意义。

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