The authors suggest that the basic trust structure in .ABS be trust for the benefits of grantors.The grantor/beneficiary can be either the originator or investors.

• 通过对融资实践中信托方式的考察，本文提出自益信托是资产证券化交易中信托的基本形态，存在融资人信托和投资人信托两种基本模型。