摘要
监管法律的完善关系到证券化实施的成败,我国已具备各项监管法律,但是证券化不仅有复杂的交易结构,还有复杂的法律组织形式,其法律性质的不同不仅直接决定着发起人、发行人和投资者之间的权利义务关系和风险分配,还决定着该证券究竟适用哪部法律规范。
sophisticated transaction structure and legal organization form which decides the rights and duties as well as risk allocation among initiater,issuer and investor , it further decides the law applied to supervision.
出处
《特区经济》
北大核心
2006年第12期299-300,共2页
Special Zone Economy
关键词
资产证券化
住宅抵押贷款证券化
信托收益凭证
特设机构SPV
Asset- backed Securitization
Residential Mortgage Securitization
Certification of trust receipt
Special purpose vehicle (SPY)