对我国不良资产证券化中SPV的思考

SPV在不良资产证券化(NPAS)中扮]着非常重要的作用,但在我国特殊的经济、法制背景下,设立SPV面临诸多法制、操作上的障碍。本文分析了设立SPV的几条指导原则,并对其设立提出了适当建议。

SPV plays a key role in non -performing assets securitization. But it faces many legal and operational difficulties to establish a SPV under China＇ s special economic and legal conditions. This paper analyses some guidelines and gives advices to sot up SPV.