资产证券化基本法律问题之探讨

资产证券化是 2 0世纪最重大的金融创新之一 ,它在中国的推行是必然的。但目前我国的资产证券化刚起步 ,实践经验贫乏和稀缺 ,有关理论也很模糊且存在颇多分歧 ,导致了建立资产证券化法律制度的工作因没有明确的指导原则和标准而滞后。本文暂不讨论资产证券化涉及的具体法律问题 ,而是在分析资产证券化的资产和证券的特点和范围之后 ,概括出资产证券化的法律内涵 ,在此基础上抽象出资产证券化法的价值 ,以期使资产证券化的基本法律问题引起更多思考

On Basic Legal Problems of Assets-Backed Securitization

ABS(Assets Backed Securitization) is one of the most significant finance innovations in the 20th century It's in its begining stage in China currently, and should run well in future However, the lackness of the theorretical base and experience in practice leads to the postponment in the building of the law system with non clear principle and standard The details of ABS won't be discussed here, but the implications would be conducted on the basis of an analysis on the character and score of the Assets Backed Then the author would summarize the value of the law for ABS to provoke the thoughts about the issue