Asset securitization is an important financial innovation tool in the financial field. The way of using asset securitization for financing in the financial leasing industry will help to solve the development bottleneck and financing dilemma of the current industry, fully tap the potential of the capital market and realize the leapfrog development of the financial leasing industry. However, we should be aware that there is no reasonable pricing mechanism at present, which makes the life cycle of securitization products short and insufficient liquidity. Based on the consideration of interest rate structure, prepayment behavior and default risk assessment, this paper makes an in‐depth analysis on the securities pricing of financial leasing assets, and makes an in‐depth discussion through relevant cases, so as to improve the way of asset evaluation.