从截面数据（观察时间为2015年12月31日）来看，目前中国资产支持证券发展状况为：相对债券市场的比重非常低，规模和数量占比分别不足1。31%和8。28%；信贷资产支持证券为绝对主体，规模和数量占比分别为65。06%和32。25%；信贷支持证券的基础资产以企业贷款、铁路专项贷款、汽车贷款、房地产抵押贷款等为主，企业资产支持证券的基础资产以租赁租金、基础设施收费、应收账款、不动产投资信托REITs、信托受益权和小额贷款6类为主。2014～2015年资产证券化迎来政策基调、基础制度、发行和交易细则三方面制度利好，从而迎来发行和交易高峰，发展急速推进。2014年和2015年资产支持证券发展存在以下特征：信贷资产支持证券依然是资产证券化发行主体，其发行金额分别占当年整体资产支持证券发行量的85。2%和68。13%；资产支持证券交易程度极低，交易活跃度较往年有所提高，但交易规模占整体债券市场的规模依然只有0。022%和0。014%；从个券来看，相较无交易记录的资产支持证券，交易活跃的资产支持证券并未表现出显著的差异性特征。
Based on the Dec. 31，2015 data，a brief description of present ABS in China could be：1）The proportion of ABS to the whole bond market is quite low at 1.31% and 8.28% in terms of scale and number，respectively；2）Securities backed by credit assets play a dominant role，accounting for 65.06% and 32.25% in terms of scale and number，respectively；3）The underlying asset of credit asset-backed securities mainly includes corporate credit assets，special railway loan，and auto and housing mortgage loans，while the underlying asset of corporate asset-backed securities mainly includes lease rent，infrastructure charges and accounts receivable. In 2014 and 2015，institutional bonds brought in a rapid development for ABS with 3 marked features，namely：1）Credit asset-backed securities is still the main body of ABS，accounting for 85.2% and 68.13% of issued ABS in 2014 and 2015，respectively；2）The transaction of ABS is quite inactive，only taking 0.022% and 0.014% of the whole bond market transactions in 2014 and 2015，respectively；3）Compared with those inactive ABS products，actively transacted ABS presents no significant differences.
| Keywords： | Asset SecuritizationMarket StructureAsset-backed SecuritiesFavorable PoliciesIssuance and Transaction |
