| 台湾金融资产证券化立法及借鉴 |
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| 引用本文： | 闫海.台湾金融资产证券化立法及借鉴[J].蒙自师范高等专科学校学报,2005,3(6):63-67. |
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| 作者姓名： | 闫海 |
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| 作者单位： | 辽宁大学法学院,辽宁沈阳110136 |
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| 摘 要： | 金融资产证券化是指金融资产经过资产重组、风险隔离及信用增级等环节,由特设机构据此发行证券,并以相关收益偿付证券的操作程式.由于金融资产证券化的精妙结构和独特功能,使之成为20世纪最重要的金融创新之一,并且被世界各国日益广泛地应用.台湾也立法推动金融资产证券化业务的扩展以应对内外挑战,其《金融资产证券化条例》形成相关法律制度的基本框架,尤其围绕特殊目的信托、特殊目的公司的立法尝试,应为大陆所借鉴.
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| 关 键 词： | 金融资产证券化 特设机构 风险隔离 信用增级 台湾 |
| 文章编号： | 1008-9128(2005)06-0063-05 |
| 收稿时间： | 09 3 2005 12:00AM |
| 修稿时间： | 2005年9月3日 |
Regime of Financial Asset Securitization in Taiwan and Its Reference |
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| YAN Hai.Regime of Financial Asset Securitization in Taiwan and Its Reference[J].Journal of Mengzi Teachers' College,2005,3(6):63-67. |
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| Authors: | YAN Hai |
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| Institution: | Law School of Liaoning University, Shenyang 110136, China |
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| Abstract: | The financial asset securitization is that SPV releases securities according to the financial property undergo property reorganization,risk isolation and credit enhancement etc and reimburses securities by the above incomes.As a result of their delicate structure and peculiar functions,financial asset securitization become one of the most important finances innovation in 20th century and is applied by the world various countries.For meeting to inside and out challenges,Taiwan's laws impetus financial asset securitization.The financial asset securitization rule forms the basic frame of correlation law system,especially attempt around special-purpose trust and special-purpose corporation,as should profit from for the mainland. |
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| Keywords: | financial asset securitization special - purpose vehicle risk remote credit enhancement taiwan |
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