资产的跨国转让是跨国资产证券化的第一步,也是其成功与否的关键。本文从债权转让的法律问题和真实销售与融资担保的法律界定两个方面入手,就实施跨国资产证券化中涉及到的资产跨国转让法律问题做一探讨,以期为其实施提供一些建议。 Cross-border transfer of assets is the first step in the transnational asset securitization and the key to its success. This article starts from two aspects of the legal issues of creditor’s rights transfer and the legal definition of real sales and financing guarantee, and discusses the legal issues concerning transnational assets involved in the transnational asset securitization in order to provide some suggestions for its implementation.