Abstract：The underlying asset is the core of the asset securitization project, and the risk of the underlying asset directly determines the risk of the asset securitization product. In recent years, with the rapid growth of the scale of asset securitization in our country, the risk hidden dangers are becoming more and more obvious. There are some problems in the risk events, such as the imperfect legal system of basic asset risk control and the scarcity of high quality assets, Fundamental asset risk dispersion is not enough wind problems. Therefore, from the perspective of perfecting the asset securitization system and preventing the risk of basic assets, we should take the legislative regulation as the core, and actively promote and perfect the legal system of asset securitization in China.At the same time to further strengthen supervision, in the securitization audit to strengthen the risk of decentralization and underlying assets of concern, in particular, should pay attention to cash flow stability and multi-tier structure of the legal risk; in financial institutions and market intermediaries, Basic asset risk as the focus of the internal control mechanism; and the establishment of information disclosure system as the core of the investor protection system.
吴燕妮. 我国企业资产证券化中基础资产的风险隐患与规范路径[J]. 《深圳大学学报》（人文社科版）, 2017, 34(5): 66-73.
WU Yan-ni. Risk and Regulation of Underlying Assets in Asset Securitization in Chinese Enterprises. , 2017, 34(5): 66-73.
2017, Vol. 34 
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