资产证券化的法律关系分析

资产证券化作为一种新兴融资方式和金融产品，有效联结了金融市场的投资者和融资者、提高了社会资源的配置效率。对于此种融资工具，相关部门出台的行政规章和规范性文件的内容大多限于对证券化产品发行程序的规定。发生法律纠纷时，对法律性质认定的缺失便成为影响资产证券化进一步推广和发展的法律障碍。因此，有必要对资产证券化的法律关系加以研究，以期对其法律属性及法律适用问题有较为清晰的阐述。

Analysis of Legal Relation on Asset Securitization

As a new measure of financing and latest financial product, asset securitization serves as the effective linkage between investors and financiers, increasing allocating efficiency of social resources. Given such a financing tool, several concerning agencies have issued administrative regulations and regulatory documents, which are mainly confined to procedure of distributing of securitized products. Once legal disputes come about, the lack of confirmation of legal attributes come into being the judicial obstacle of further promotion and development of asset securitization. Therefore, it＇s necessary to make appropriate research on legal relations of asset securitization, so as to constitute clear illustration for its legal attributes and application of law.