| SPT法律架构中信托财产权的法律属性辨析 |
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| 引用本文： | 于海纯.SPT法律架构中信托财产权的法律属性辨析[J].大连理工大学学报(社会科学版),2005,26(3):92-96. |
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| 作者姓名： | 于海纯 |
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| 作者单位： | 中国政法大学,民商经济法学院,北京,100083 |
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| 摘 要： | 特殊目的信托(SPT)是资产证券化的重要载体,而可证券化资产亦即信托财产关系安排是证券化的实质.厘清SPT架构中信托财产的法律本质、特质和"真实交易"的认定,可以为在我国现实法律环境下选择或设计SPT的制度架构,提供理论指引.
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| 关 键 词： | 特殊目的信托 法律本质 信托财产 真实交易 |
| 文章编号： | 1008-407X(2005)03-0092-05 |
| 修稿时间： | 2005年7月26日 |
Analyses of legal attribution of trust property in legal construction of special purpose corporation |
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| YU Hai-chun.Analyses of legal attribution of trust property in legal construction of special purpose corporation[J].Journal of Dalian University of Technology(Social Sciences),2005,26(3):92-96. |
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| Authors: | YU Hai-chun |
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| Abstract: | Special purpose trust(SPT) is the important vehicle of the asset backed-securitization.And the asset capable of backed-securitization,namely the arrangement of the trust property,is the essence of the asset backed-securitization.Thus clarifying the legal nature and character of the trust property and the true sale under the structure of SPT can provide the theoretical guidance for the selection or design of the structure of SPT in the currently legal circumstances in our country. |
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| Keywords: | special purpose trust(SPT) legal nature trust property true sale |
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