我国实行资产证券化的现实意义及前景分析

Practical Significance and Prospect Analyses of ABS in China

自改革开放以来,我国的资本市场虽已从单一的财政拨款形式发展为财政、信贷、证券等并列的多元格局,但与国际比较还有很大的差距。加之我国加入WTO及信电技术的发展和金融理论的突破,我国的金融市场日益与国际接轨,国际上各种新型的金融创新不断启迪着我国金融界。其中资产证券化也是人们关注的焦点之一。

Capital market in China has developed from the single form of finance appropriate fund to forms of finance appropriate fund, loan and negotiable securities paper since reform, but there is a great gap between China and international level. With the entry into the WTO and the development of telecom technology and finance theory, the finance market in China is keeping up with the international step. A variety of new-style finance innovations enlighten our finance circle in which ABS (Asset-Backed Securization) is one of the focuses. Having studied the construction of law, environment of credit and capital market, the author probes into the significance of applying ABS to practice and analyzes it's prospect.