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Can't give you a girls prospective, but I can relate how I got my girl to try.
One time, during foreplay, I told her that I wanted to fuck her in the ass. But I mentioned, "not tonight, but in the future". I think that made it easier for her since I wasn't just putting her on the spot but giving her time to let the thought sink in.
Then over the course of a few weeks I included some anal play with a finger, especially right around the time of her climax.
The first night we had anal sex, I asked her before any intimacy started if she wanted to try it that night. That way she was able to prep ahead of time without ruining the mood. This is important, since if you want to go anal on your girl it really does behoove you to have her go to the bathroom before sexy-time.
It might be different with girls who have done anal before, but it was my GF's first time doing anal so I wanted to be gentle and gradual.
Of course, on the big day make sure to let her control the action initially. Let her back herself up onto your dick and control the thrusting rhythm for a while until she understands how to relax. Relaxation is pretty key to the girl enjoying it. If you feel her tense up at all, stop completely until she relaxes again. If you keep thrusting when she tenses up you are going to hurt her. And always, use tons of tons of lube at the beginning and during.