【摘要】：資產(chǎn)證券化起源于美國住房貸款領(lǐng)域，二十世紀(jì)90年代，資產(chǎn)證券化在企業(yè)融資領(lǐng)域逐步興起，其出現(xiàn)大大減輕了企業(yè)融資貸款的壓力。特別對于中小企業(yè)來說，融資難更為突出，資產(chǎn)證券化無疑為其解決融資難問題提供了一條新思路。在國外資產(chǎn)證券化已經(jīng)取得了一定成效，我國也進(jìn)行了一些企業(yè)資產(chǎn)證券化的實踐，但一系列的法律問題也隨之產(chǎn)生，故在把握資產(chǎn)證券化所帶來的機(jī)遇同時，也要加大風(fēng)險防范。為此，本文特別針對中小企業(yè)資產(chǎn)證券化的相關(guān)法律問題進(jìn)行研究，說明資產(chǎn)證券化對中小企業(yè)的意義，以及總結(jié)其運(yùn)行過程中出現(xiàn)的法律問題，，并提出完善該制度的建議。具體內(nèi)容如下：第一章介紹中小企業(yè)資產(chǎn)證券化的一般原理，包括資產(chǎn)證券化的起源及含義，以及中小企業(yè)資產(chǎn)證券化的含義和特征，并總結(jié)出我國中小企業(yè)實施資產(chǎn)證券化的意義，不但可以解決中小企業(yè)融資難問題而且開拓新式信用基礎(chǔ)融資方式并降低金融體系風(fēng)險提高運(yùn)作效率；第二章通過分析我國中小企業(yè)資產(chǎn)證券化的現(xiàn)狀，包括立法現(xiàn)狀及實踐現(xiàn)狀，分析其存在的風(fēng)險，并指出該制度存在的三個主要法律問題，即特殊目的機(jī)構(gòu)問題、基礎(chǔ)資產(chǎn)轉(zhuǎn)讓問題及真實銷售問題。第三章介紹美、日兩國資產(chǎn)證券化法制發(fā)展情況，總結(jié)出一些值得我國借鑒的經(jīng)驗，特別是對美國次貸危機(jī)進(jìn)行分析，指出資產(chǎn)證券化并不必然導(dǎo)致次貸危機(jī)，但必須合理運(yùn)用，不能盲目追求利益最大化，總結(jié)出美國在次貸危機(jī)后防范風(fēng)險的對策。另外借鑒日本發(fā)展企業(yè)資產(chǎn)證券化的經(jīng)驗，不僅從立法模式上，而且在具體制度上進(jìn)行有益的吸收，為我國發(fā)展中小企業(yè)資產(chǎn)證券化提供了寶貴建議；最后一章是立足本國國情，針對上述三個主要法律問題提出立法建議。
[Abstract]:Asset securitization originated in the field of housing loans in the United States. In the 1990s, asset securitization gradually rose in the field of enterprise financing, which greatly alleviated the pressure on enterprise financing loans. Especially for small and medium-sized enterprises, financing difficulties are more prominent, asset securitization undoubtedly provides a new way to solve the financing problem. Some achievements have been made in asset securitization in foreign countries, and some practices of asset securitization have been carried out in our country. However, a series of legal problems have arisen, so we should grasp the opportunities brought by asset securitization. We should also increase risk prevention. Therefore, this paper studies the relevant legal issues of asset securitization, explains the significance of asset securitization to small and medium-sized enterprises, summarizes the legal problems in the course of their operation, and puts forward some suggestions to improve the system. The main contents are as follows: the first chapter introduces the general principle of asset securitization of small and medium-sized enterprises, including the origin and meaning of asset securitization, and the meaning and characteristics of asset securitization of small and medium-sized enterprises. The significance of asset securitization for small and medium-sized enterprises in China is summarized, which can not only solve the problem of financing difficulties for SMEs, but also open up new forms of basic credit financing and reduce the risks of financial system to improve the operational efficiency. The second chapter analyzes the current situation of asset securitization of small and medium-sized enterprises in our country, including the current situation of legislation and practice, and points out that there are three main legal problems in this system, that is, the problem of special purpose agency. Transfer of basic assets and real sales issues. The third chapter introduces the legal development of asset securitization in the United States and Japan, summarizes some experiences that our country can learn from, especially analyzes the subprime mortgage crisis in the United States, and points out that asset securitization does not necessarily lead to subprime mortgage crisis. But we must use it reasonably and not blindly pursue the maximization of profits, summing up the countermeasures of preventing the risk after the subprime mortgage crisis in the United States. In addition, drawing lessons from Japan's experience in the development of asset securitization of enterprises, not only from the legislative model, but also in the specific system of beneficial absorption, for the development of asset securitization of small and medium-sized enterprises in China to provide valuable advice; The last chapter is based on the national conditions, in view of the above three main legal issues legislative recommendations.
【學(xué)位授予單位】：廣東商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D922.287;F832.51

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