摘要
阐述了"真实出售"的意义、判断模式及我国"真实出售"制度的现状。论述了与"真实出售"相关的法律标准问题:追索权问题、资产管理服务提供者问题、发起人剩余财产所有权问题、发起人回购权问题。对我国"真实出售"制度方法提出二条建议:资产"真实出售"的认定标准必须具有法律的外观,具有实质要件和形式要件;对于资产转让之后的一系列问题应制定相应的法律标准。
The meaning and determine mode of "true sale" are discussed, and the current situation of "true sale" system in China is analyzed. The issues of legal standards related to "true sale" are dealt with, including the right of recourse, the asset management service providers, the sponsor ownership of surplus property, the right to repurchase of sponsors. Two suggestions are proposed to legislation of our "true sale" system, that is, the standards of asset "true sale" must possess the appearance of the law, the substantial elements and the formal elements; the relative legal standards should be formulated to a series of issues after the transfer of assets.
关键词
资产证券化
真实出售
法律标准
Asset securitization
true sale
legal standard