资产证券化是一种重要的资产运营方式 ,这一方式有利于增强资产的流动性 ,促进资金的融通。本文通过对资产证券化理论与实践的探讨 ,分析了我国的资产供给与需求的状况以及我国西部资产证券化的广阔发展前景。作者结合我国西部发展的实际 ,提出了推动我国西部资产证券化的政策措施 :一是建立政府主导的西部资产证券化市场 ;二是建立符合西部市场机制运作的特设载体 (SPV ) ,实现标的资产的“真正出售” ;三是规范我国西部的资产评估业和资信评级业 ;四是逐步向保险资金、养老基金等机构投资者开放资产证券化市场 ,尽快完善住房抵押贷款市场。 Asset securitization is an important way of asset management. This method is conducive to enhancing the liquidity of assets and facilitating the financing. Through the discussion of the theory and practice of asset securitization, this article analyzes the status of asset supply and demand in our country and the broad prospects for the development of asset securitization in western China. The author put forward the policies and measures to promote the asset securitization in the west of our country in light of the actual development of western China. The first is to set up a government-led market for the securitization in western China. The second is to establish an SPV which is in line with the operation of the western market mechanism. Asset “real sale”; third is to regulate the assets appraisal industry and credit rating industry in western China; Fourth, to gradually open up the asset securitization market to institutional investors such as insurance funds and pension funds so as to perfect the housing mortgage loan market as soon as possible.