期刊文献+

资产证券化信息披露研究 被引量:11

On Disclosure Svstem of Asset Back Securities
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摘要 资产证券化的“信息”本质,是其优越于传统融资方式的基础。为解决信息不对称而必须进行的信息收集、披露等要求,昭示了国内进行证券化操作探索时,应优先进行配套的信息环境建设。本文阐述了资产证券化过程中信息披露的内容及相关问题。 The nature of information about ABS is the base of its advantages over traditional means of finance. The efforts on information accumulation and disclosure to tackle information asymmetry in China are an indication of the prioritization of infrastructure construction. This paper is a clarification of disclosure related issues on asset backed securities.
作者 洪艳蓉
机构地区 北京大学法学院
出处 《证券市场导报》 北大核心 2005年第7期28-34,共7页 Securities Market Herald
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参考文献10

  • 1Tamar Frankel, Securitization:Structured Financing Asset-Backed Securities, Little,Brown & Company Limited 1991.
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  • 7.在英国,如果一个人在收到信息时可以合理地意识到信息的秘密性,则其负有保密义务.See:Allison Coleman,the Legal Protection of Trade Secrets, Sweet & Maxwell, 1992, p.32[Z].,..
  • 8.有关巴塞尔委员会对证券化的探索历程,参见洪艳蓉.资产证券化金融监管:巴塞尔委员会的经验与启示[J].,..
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二级参考文献11

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