摘要
SPV(特别目的机构)形式的选择对现代ABS操作是否成功有决定性影响。本文结合我国国情对现存的形式进行了分析,围绕SPV设立的必要前提和存在的核心问题,提出了我国构建SPV的可行形式,最后进行了简单修正,为我国ABS的具体操作提供参考。
The choice of the form of SPV decides whether the modern ABS practice will succeed or not.This paper analyzes the existing SPV form combining the national condition in China and proposes the feasible form of SPV construction in China in consideration of the necessary precondition and core problems in establishing SPV.At last it makes some simple amendments to provide reference for the practice of ABS in China.
关键词
资产证券化(ABS)
SPV
形式选择
政府主导
破产隔离
Asset Backed Securitization（ABS）
Special Purpose Vehicle（SPV）
choice of form
government domination
bankruptcy remote
