企业资产证券化是我国非金融机构资产证券化的主要模式。本文着重介绍中国企业资产证券化的交易基础资产、结构的特点和信用增级的主要方法，以及对我国企业在2019年的资产证券化的发展情况和违约情况，进行较为细致的分析。

关键词：企业资产证券化、信用增级、交易结构

Enterprise asset securitization is the main mode of asset-backed securitization of non-financial institutions in China. Firstly, this paper analyzes the basic assets, structural characteristics and main methods of credit enhancement in China’s enterprise asset-backed securitization. Finally, this paper analyzes the development and default of asset securitization in China in 2019.

Keywords: Securitization of Credit Assets, Credit Enhancement, Transaction Structure