in the European and American markets where asset securitization is more mature, the traditional securitization assets include the creditor's rights assets of banks, such as housing mortgage loans, commercial real estate mortgage loans, credit card loans, automobile loans, corporate loans, and the creditor's rights assets of enterprises, such as equipment leasing. These traditional securitization products are generally referred to as ABS(Asset-Backed Securities), but in the United States, the securitization products based on real estate mortgage loans are usually called MBS(Mortgage-Backed Securities), and the rest of the securitization products are called ABS

According to the form of assets held by enterprises, Enterprise asset securitization can be divided into:

1. It is the securitization of entity assets, even if the entity assets owned by the enterprise are converted into securities assets, including securities issued on the basis of physical assets and intangible assets.

2. It is the securitization of credit assets, which mainly reorganizes the accounts receivable that are illiquid but have future cash flows to form assets, and issues securities on this basis.

3. Securitization of securities assets means that the existing securities or portfolio of securities of an enterprise are used as the basic assets, and then securities are issued based on its cash flow or variables related to cash flow.