PPP securitization has become a hot topic in the capital market. There are four aspects of core issues that should be addressed for its widespread implementation：Investors，financiers，government and product design. From the aspect of investors，the dynamic balance of “cost” and “return” should be realized between the financier and the investor，and PPP securitization products should be reasonably priced. From the financer side，it is important to understand the attributes of PPP projects and rationally deal with the demand of “Off-Balance-Sheet”. As for the government，it needs to strengthen the guidance and restraint of local government，intensify budget management and improve its capability of contract fulfilment. In terms of product design，it is necessary to take the characteristics of PPP projects into full consideration and design the ABS products with reasonable specifications in regard to basic asset transfer，the pledge of charging rights/usufruct，term matching and so on.