摘要
风险隔离机制被认为是资产证券化的核心特点和优势所在,如何构建合格的SPV,并实现SPV的破产隔离是证券化风险隔离成功与否的关键因素,也是资产证券化立法的重要内容。联系资产证券化在我国的发展现状,应加强对SPV破产隔离法律机制的研究,选取合适的SPV组织形式,完善有关立法,构建合格的SPV破产隔离机制,促进我国资产证券化健康、稳步地向前发展。
Risk remoteness mechanism has been considered as the central characteristic and advantage of asset-backed securities. How to build a qualified SPV, and realize its risk remoteness are two critical factors to the success of asset securities, as well as the significant parts of legislation in this area. According to the study on the development of asset-backed securities in China, we should strengthen the study on the SPV＇s bankrupt-risk remoteness, choose a suitable organizational form, perfect relevant laws, and build a qualified risk remoteness mechanism about SPV, then the asset-backed securities will be developed healthily and steadily in our country.
出处
《北京化工大学学报（社会科学版）》
2009年第2期10-15,共6页
Journal of Beijing University of Chemical Technology(Social Sciences Edition)
关键词
资产证券化
SPV
破产隔离
完善
asset-backed securities
SPV
bankrupt remoteness
perfect
