摘要
资产证券化是近三十年来国际金融市场上一项重要的金融创新,已成为金融市场上发展最快、最具活力的金融产品。资产证券化的关键在于构造特殊目的载体(SPE),SPE作为独立的会计主体,是否应当与发起人的财务报表合并就成为一个关键问题。由于我国资产证券化刚刚开始,传统的合并规则难以对SPE合并的特殊问题进行规范,因此学习并借鉴世界各国的经验,规范SPE合并问题,将有助于资产证券化的顺利实施。
Assets securitization, regard as one of the most important financial innovation of global financial field for over 30 years, has already become major financing instrument of the capital market rapidly so far. The special purpose entity （SPE）, as an independent accounting subject, whether should amalgamate with the promoter＇s financial statement has become a key problem. In order to promote the process of assets securitization, we should study the experience of foreign countries and standardize the issue of SPE amalgamate.
出处
《华东经济管理》
2005年第10期132-135,共4页
East China Economic Management
关键词
资产证券化
特殊目的载体
合并
assets securitization
special purpose entity （SPE）
amalgamate
