摘要
资产证券化是债券市场深入发展的必经之路,我国企业资产证券化经过先期试点之后,正在进入深入探索的阶段。考虑到我国金融市场的发展现状和具体的法律环境,我们可以借鉴表内证券化模式的宝贵经验,开创符合中国实践的资产证券化模式,并随着相关法律框架的完善,对资产证券化模式化进行不断优化。
Asset securitization is the road one must take to expanding the nation's bond markets.Corporate asset securitization in China has now entered a more in-depth phase after the initial pilot scheme.Taking into account the current development of China's financial markets and the legal environment,we can learn from the valuable experience of on-balance sheet securitization by creating an asset securitization model that is in line with China's practices.The model can be improved as the country's legal framework becomes more sophisticated.
出处
《金融市场研究》
2013年第5期68-75,共8页
Financial Market Research
关键词
资产证券化
表内模式
表外模式
asset securitization
on-balance sheet model
off-balance sheet model
