Asset Backed Securitization（ABS） has gradually become the main financing means for the real economy to revitalize the stock，and it is in the stage of rapid development in China. The JIC Trust has participated in the first ABN project of intellectual property rights for small and medium-sized enterprises. The underlying assets are traditional low credit rating enterprises in emerging industries. However，through the innovative introduction of guarantee agencies，it has achieved high credit rating of ABN products. It is of great significance for trust companies to transform into financial services.