Abstract: This paper demonstrates the problems possibly encountered in the process of development of Chinese assets securitisation, such as the constitution of basic assets pond, the establishing method of SPV and the bankrutpcy segregation, the accounting treatment and tax arrangement of assets securitisation, assets securitisation and medium institution, the supervision of assets securitisation, the buliding of assets securitisation and credit system, etc,, and proposes the countermeasures of solving these problems.