中国银行业资产证券化财富流转监管问题探析
Chinese Legal Problems of the Securitization of Banking Assets Transfers of Wealth Analyzed

作者: 杨博文 :南开大学法学院,天津;

关键词: 财富流转资产证券化信托模式金融监管SPVWealth Transfer Securitization of Assets The Trust Model Financial Regulation The SPV

摘要:
金融危机对各国资产证券化产生了一定的影响。资产证券化作为一种衍生品给商业银行等金融机构带来了很大收益,但其存在很大的法律风险。随着“后危机时代”的到来,我国对于资产证券化的法律制度方面存在一定落后性。借鉴国外在资产证券化立法的经验,SPV在信托模式下所面临的挑战,对债券转移法律问题、信息披露、税收等进行分析,从而对我国资产证券化法律制度提出建议。

Abstract: The financial crisis has had an impact on the securitisation of countries. Securitisation, a derivative of a financial institution such as commercial banks, has benefited hugely, but there is a big legal risk. With the advent of the post-crisis era, China’s legal system for securitization of assets has certain backwardness. Draw lessons in asset securitization from foreign legislative experience, the chal-lenges faced by the SPV in trust mode, analyze the bond transfer legal issues, information disclosure, tax and so on, accordingly put forward suggestions on legal system of asset securitization in China.

文章引用: 杨博文 (2017) 中国银行业资产证券化财富流转监管问题探析。 财富涌现与流转, 7, 25-29. doi: 10.12677/ETW.2017.72004

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