中国基础设施建设的资产证券化融资模式

资产证券化是近十几年来国际金融领域最大和发展最迅速的金融工具和融资手段,在基础设施建设领域运用资产证券化这一新型融资模式有着其他模式所不及的优势,对解决中国基础设施建设领域的资金短缺问题有着不可估量的积极作用.中国在实施基础设施项目的资产证券化融资模式上已具备实施条件.但在SPV的组建、税收制度、外汇平衡和金融环境等问题上仍有诸多问题,急需建立相应配套机制加以解决.

Research on Asset Securitization Mode in Infrastructure Construction

In the nearly 10 years,asset securitization is the biggest financial tool which develops fastest in the international financing domain.As infrastructure securitization has much more superiority than other financing model,asset securitization will play a positive role in solving the problem of fund short in China's infrastructure construction.China country has met the necessary requirements of infrastructure securitization's implementation.But there still have many problems in setting up SPV,tax system,balancing of foreign exchange and financial environment.It needs to establish corresponding mechanism to solve those problems.