摘要
资产证券化作为一种全新的金融安排,对于我国的现代化金融体系的建设具有非常重要的意义。但是我国目前还没有建立这样一个证券化的平台。而SPV作为资产证券化过程中一个非常重要的主体载体,其设立更是受到我国现行法律法规的诸多制约。因此分析SPV的组织形式及其在我国所受到的法律阻碍,并提出相关的建议具有非常重要的意义。
As an entirely new financial arrangment, asset securitization plays an important role for the consruction of the modem financial system in our country. But there is no such statement of secutitization in our country at present. As an important carrier in the process of asset securitization, the foundation of SPV is limited by the laws and rules of our country. So it is very meaningful to analyze the organization and the limitation by the laws, and put forward the related suggestion.
出处
《闽江学院学报》
2010年第4期66-70,共5页
Journal of Minjiang University