对于我国资产管理公司在资产证券化方面的实践 ,业内有过较多讨论 ,涉及到模式、品种等方面。关于这些问题 ,我以为在很大程度上还是一个对于证券化专门机构的认识问题。对此 ,本文从三个方面来进行分析 ,一是说清作为 SPV运作对象的债权系列 ,二是说清 SPV的设立方法和我国资 For the practice of asset management companies in China’s asset securitization, there have been more discussions in the industry, involving patterns, varieties and so on. On these issues, I think that to a large extent, it is still a question of understanding the specialized agencies for securitization. In this regard, this article analyzes from three aspects, one is to clarify the claims as the object of the operation of SPV series, the second is to clarify the establishment of SPV and our capital