对我国实行住房抵押贷款证券化的进一步思考

Discussion On Housing Mortgage Loan in Negotiable Securities

住房抵押贷款证券化(MS)在我国正成为人们讨论的焦点。本文主要从四个方面分析我国目前实施(MS)存在的一些障碍:即住房抵押贷款一级市场发育不成熟;商业银行的动力不足;我国现行的法律法规不够完善;有关会计、税收制度的欠缺和空白等,并提出了初步实施(MS)的建议。

In the our country, Housing Mortgage Securitized(MS)is become people the focus that discuss. This text analyse mainly some obstacles that exists from four aspects: Housing mortgage in class market is not mature; The commercial bank's motive lack; The current laws of our country are not perfect enough; Lacking of system of relevant accountancy and tax etc. The authors bring forward the suggestion which will come into practice MS.