摘要
金融资产证券化的发达国家,已形成了一整套完整的法律制度,作为金融资产证券化的顺畅实施保证,而依我国现行法制进行金融资产证券化,必然存在相当的法律问题。本文对这些法律问题进行分析后,认为金融资产证券化完全可以在中国发展起来。为促进金融资产证券化在中国的发展,对于中国的法制现状来说,比较现实的方式是制定一部类似日本《资产流动化法》,台湾《金融资产证券化条例》的单行法规,将具体细节加以规定。
The developed countries with the financial assets securitisation have developed a relatively sophisticated set of legal system, which ensure the smooth running of financial assets securitisation.As far as the current legal system concerning the financial assets securitisation in China,there still exists many problems.Based on analyzing these problems,the author is confirmed in the belief that a proper legal system regulating financial assets securitisation can be established in China.In order to accelerate the development of financial assets securitisation in China,a specific and separate regulation model is preferable and much more feasible taking the 'Law on the Securitization of Specified Assets by a Special Purpose Company'(the 'SPC Law') in Japan and 'Rule on Financial Assets Securitisation' in Taiwan region as reference and considering its the current legal environment.
出处
《吉林师范大学学报（人文社会科学版）》
2004年第2期46-53,共8页
Journal Of Jilin Normal University:Humanities & Social Science Edition
关键词
金融资产证券化
债权转让
登记制度
真实销售
欺诈转移
Financial assets securitisation
the assignment of future creditor'claim
the registration system of assignment of assets
the special purpose company
true sale
fraudulent transfers
