摘要
为了消除资产支持证券流通法律障碍,我国应该借鉴市场经济发达国家和地区的经验,建立统一的资产支持证券法律制度;完善资产支持证券信托发行主体制度,建立特定目的的公司;建立信托财产公示制度;进一步扩大机构投资者的规模;建立统一的资产支持证券流转的市场和税收体系。
In order to eliminate the legal obstacles to the liquidity of asset-backed securities, We should learn from the countries and regions with developed market economy and establish the unified legal system of asset-backed securities, complete the subject system of trust issuing, set up SPVs, establish and complete the system of trust property publication, expand the scale of institutional investors, establish the exchange market of asset-backed securities and improve the tax system of assetbacked securities issuers.
出处
《天津师范大学学报(社会科学版)》
CSSCI
北大核心
2010年第2期39-43,共5页
Journal of Tianjin Normal University(Social Science)
基金
国家自然科学基金项目(70941033)
关键词
资产支持证券
流通性
法律环境
asset-backed securities
liquidity
legal environment