摘要
资产证券化是国际商业银行业务发展的重要内容之一 ,在我国尚未开展相关业务 ,为尽快与国际接轨 。
The asset—backed securities is one of important financial innovations in the 20th.century, it is also an important content for the development of international commercial banking. Though its application in China is in early stage, it is necessary to study it for the purpose of meeting international practices.
出处
《中央财经大学学报》
CSSCI
北大核心
2001年第1期33-37,共5页
Journal of Central University of Finance & Economics
关键词
资产证券化
会计
税收
Asset—backed securities
Accounting
Tax
