摘要
真实销售是证券化交易的核心,其法律规制对资产证券化理论和实务的发展有着至关重要的影响。文章在比较法视域项下对发达国家资产证券化中的真实销售法律规制进行分析和研究:首先比较真实销售的定义和价值;进而通过剖析关键要素把握真实销售的法律判断原则和标准;然后深入分析真实销售的法律风险及防范;最后结合上述比较研究,对完善中国资产证券化真实销售法律规制提出建议。
True sale is the core of securitization transactions, and the legal regulations on true sale have a great impact on the development of asset securitization both theoretically and practically. From a comparative perspective, this article studied and analyzed the legal regulations on truesale in different countries. Firstly, we compared the definition and the value of true sale. Secondly, through analyzing key elements, we aim to graspthe legal judging principles and standards of true sale. Thirdly, we deeply analyzed the legal risks of true sale and the preventions. Finally, basedon this comparative study, we proposed legal suggestions for the improvement of the legal regulations on the true sale in Chinese securitization.
出处
《当代经济管理》
CSSCI
2016年第5期91-97,共7页
Contemporary Economic Management
关键词
演资产证券化
真实销售
资产转让
破产隔离
asset securitization
true sale
asset transfer
bankruptcy isolation
