| 对我国资产证券化若干问题的思索 |
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| 引用本文： | 李晓刚,杨贵芳,方刚. 对我国资产证券化若干问题的思索[J]. 北京工业大学学报(社会科学版), 2003, 3(3): 20-24 |
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| 作者姓名： | 李晓刚 杨贵芳 方刚 |
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| 作者单位： | 中央财经大学,金融系,北京,100081 |
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| 摘 要： | 针对我国资产证券化发展过程中可能遇到的诸如基础资产池的构建、SPV的设立方式与破产隔离、资产证券化的会计处理与税收安排以及资产证券与中介机构、资产证券化的监管、资产证券化与信用体系建设等问题进行了探讨,并提出了解决对策。
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| 关 键 词： | 资产证券化 金融创新 金融工程技术 信用体系 |
| 文章编号： | 1671-0398(2003)03-0020-05 |
| 修稿时间： | 2002-12-23 |
Discussion on Some Problems of Chinese Assets Securitisation |
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| LI Xiao-gang,YANG Gui-fang,FANG Gang. Discussion on Some Problems of Chinese Assets Securitisation[J]. Journal of Beijing Polytechnic University(Social Sciences Edition), 2003, 3(3): 20-24 |
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| Authors: | LI Xiao-gang YANG Gui-fang FANG Gang |
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| Abstract: | This paper demonstrates the problems possibly encountered in the process of development of Chinese assets securitisation, such as the constitution of basic assets pond, the establishing method of SPV and the bankrutpcy segregation, the accounting treatment and tax arrangement of assets securitisation, assets securitisation and medium institution, the supervision of assets securitisation, the buliding of assets securitisation and credit system, etc,, and proposes the countermeasures of solving these problems. |
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| Keywords: | assets securitiastion finance innovation finance engineering technology credit system |
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