摘要
台湾地区充分借鉴了美国、日本等发达国家资产证券化的经验。一方面,台湾地区采用统一的立法模式,同时与传统民商事法律的一般性规定进行了立法衔接;另一方面,其对资产证券化的监管同样采取统一监管模式。台湾地区与中国大陆同属大陆法系,其关于资产证券化的立法与实践的做法值得我们借鉴参考。
Taiwan Region referred a lot from developed jurisdictions like the USA, Japan on Asset Securitization. On one hand, it adopts unified legislation system which also links up the common regulations in traditional civil law and commercial law. On the other hand, it adopts unified supervision system on Asset Securitization. Taiwan as well as China's Mainland belongs to the Civil Law System, thus its experience on the legislation and practice of Asset Securitization can be used for references.
出处
《理论界》
2014年第8期69-72,共4页
Theory Horizon
关键词
台湾地区
资产证券化
统一立法
统一监管
Taiwan Region asset securitization unified legislation system unified supervision system