摘要
资产证券化作为一项金融创新 ,它的发展需要一定的制度环境作为基础 ,而我国《信托法》的颁布实施将为我国资产证券化的开展奠定制度基础。本文着重分析了在信托法的法律框架下 ,如何实现我国资产证券化的破产隔离 ,和融资结构的选择。
As a financial innovation,the development of asset securitization needs the support of institutions,and the issue of The Law of Trust will help it.Based on The Law of Trust,the paper emphasizes the analysis on how to realize the bankruptcy-remote of asset securitization,and the choice of financing structure.