本文選題：資產(chǎn)支持證券(ABS) + 文化金融　； 參考：《開放導(dǎo)報(bào)》2010年04期

【摘要】：文化產(chǎn)業(yè)具有高資本密集特性,資本融通的有效性已成為其發(fā)展的瓶頸,我國(guó)文化產(chǎn)業(yè)引入資產(chǎn)支持證券(ABS)模式勢(shì)在必行。本文在闡述國(guó)外文化產(chǎn)業(yè)資產(chǎn)證券化經(jīng)驗(yàn)的基礎(chǔ)上,從法律制度存在空白、稅賦政策體系不完整和難以全面反映會(huì)計(jì)問(wèn)題等方面,分析了我國(guó)文化產(chǎn)業(yè)目前試行資產(chǎn)證券化的難點(diǎn)。文章建議應(yīng)重視和加快文化產(chǎn)業(yè)資產(chǎn)證券化的立法工作、完善文化資產(chǎn)價(jià)值評(píng)估制度、加強(qiáng)資產(chǎn)證券化的評(píng)級(jí)機(jī)制建設(shè)、借鑒國(guó)外文化產(chǎn)業(yè)ABS的發(fā)行模式,實(shí)現(xiàn)金融支持文化產(chǎn)業(yè)振興和發(fā)展繁榮,拓展資本市場(chǎng)的廣度和深度。
[Abstract]:The cultural industry has the characteristics of high capital intensive, the effectiveness of capital financing has become the bottleneck of its development. The introduction of the asset backed securities (ABS) model in our cultural industry is imperative. On the basis of expound the experience of asset securitization in foreign culture industry, this paper is a blank from the legal system, and the tax policy system is incomplete and is difficult to be completely counter. In the aspects of reflecting accounting problems, this paper analyzes the difficulties in the trial asset securitization of Chinese cultural industry. The article suggests that the legislative work of the asset securitization of cultural industry should be paid more attention to, the evaluation system of cultural assets value should be perfected, the construction of the rating mechanism of the asset securitization should be strengthened, and the financing of the foreign cultural industry ABS is used to realize the finance. We will support the revitalization and development of the cultural industry and expand the breadth and depth of the capital market.
【作者單位】： 深圳信息職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F832.51;G124

【二級(jí)參考文獻(xiàn)】

相關(guān)期刊論文 前1條

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本文編號(hào)：2115047