中国资产证券化的破产隔离及司法实践

Bankruptcy Isolation of Asset Securitization and its Judicial Practice in China

出表、破产隔离、真实出售是资产证券化领域的高频词汇。本文将以破产隔离为核心,从法律的、会计的角度分析上述三个概念及背后的利益诉求,并试图总结目前国内相关司法实践,以期对读者有所启发。

Off balance sheet,bankruptcy isolation and true sales are high-frequency words in the field of asset securitization.This article will take bankruptcy isolation as the core,analyze the above three concepts and the benefit demands behind them from the legal and accounting perspectives,and try to summarize the current domestic relevant judicial practice,with a view to enlightening readers.