摘要
资产证券化在我国方兴未艾,虽然在目前的条件下,资产证券化在我国实践的全面展开仍然面临着无法回避的难点,但是仍然可以通过完善法律制度、配套环境和资产证券化相关的税收体系,以及建立和完善现有金融监管机构的协调机制等等措施来稳步推进。当前,资产证券化的试点和突破口可选择在以下领域:MBS试点、券商理财计划、不良资产证券化、CDO等领域。
Asset securitization in China has just started and is on the rise. Although under the current condition full implementation of asset securitization in china still faces some inevitable difficulties, it can make progress gradually by perfecting law system, relevant environment, tax system of asset securitization, and coordination mechanism of existing financial regulatory institutions. Nowadays, the experimental units and breakthrough of asset securitization can be chosen in the following areas： MBS experimental units, securities companies＇ financial planning program, securitization of non - performing assets and CDO.
出处
《南昌工程学院学报》
CAS
2007年第5期97-101,共5页
Journal of Nanchang Institute of Technology
作者简介
李稷文（1969-），男，江西鄱阳人，博士，高级经济师。
