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关于特殊目的载体(SPV)的探讨

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摘要 SPV,在资产证券化出现后,扮演着枢纽的角色——连接着借款人,发起人,投资者以及完成资产证券化过程中的一系列中介机构。因此SPV的结构设计一直是讨论的焦点。本文从最基本的概念性的东西入手,随后就SPV的设立主体,SPV的法律组织形式,SPV在2008年全球金融危机中的角色以及SPV在我国的状况展开了细致的阐述和探讨。
作者 陈幸
出处 《金融经济(下半月)》 2010年第11期126-128,共3页
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