Asset-backed securitization (ABS) is a non-residential mortgage-backed securitization financing method, which is actually the popularization and emergence of MBS technology in other assets. There are more and more types of ABS, which can be subdivided into the following categories: (1) securitization of automobile consumption loans and student loans; () Commercial, agricultural and medical real estate mortgage securitization; () Credit card receivables securitization; () Securitization of trade receivables; () Securitization of equipment rental fees; () Securitization of infrastructure charges; () Securitization of ticket income; () Securitization of club membership fee income; () Securitization of premium income; () SME loan securitization; () Intellectual property securitization and so on. With the continuous development of asset securitization technology, the scope of securitization assets is also expanding.