摘要
资产证券化是起源于美国的新兴融资方法,资产证券化构造主要涉及到三个法律问题:SPV的"破产隔离"、应收账款的"真实买卖"、以及应收账款的转让"完善"。美国的实践为这些问题的解决提供了可资参照的标准,中国的资产证券化立法也可以借鉴美国的经验来解决这些法律问题。
With reference to practical experiences of the securitization in the U.S., the article makes a study on the legal issues such as 'true sale', the bankruptcy remoteness of special purpose vehicle (SPV) and perfection of receivables' transfer. China has to make a reference to the standard specified by the U.S. court in asset securitization legislation.
出处
《武汉理工大学学报（社会科学版）》
2004年第2期225-228,共4页
Journal of Wuhan University of Technology:Social Sciences Edition
基金
武汉大学青年学术骨干科研资助项目(105240357)
关键词
资产证券化
破产隔离
SPV
真实买卖
资产转让的完善
asset securitization
bankruptcy remoteness
SPV
true sale
perfection of assets transfer
