摘要
在资产证券化交易中,资产转让是一个基本交易环节。债权资产的转让必须符合真实出售的法律标准。真实出售的法律标准涉及追索权、剩余索取权、赎回选择权、交易价格的确定、对应收款账户的控制权等基本问题。为了推动资产证券化的发展,在司法实践中,债权资产转让的司法审查标准逐渐由实质主义向形式主义转变。我国应通过立法确立资产证券化的债权资产转让的标准,以促进我国资产证券化市场的安全、有序发展。
The transference of asset is a basic part of asset securitization. The transference of creditor＇ s rights must accord with the legal standards of true sales, which involves recourse, right of remains, right to redeem collateral, price and control of account receivables. In order to promote the development of asset securitization, the judicatory standard of transference of creditor＇ s rights is gradually, changing from substantive principle to formalism. The legal standard of transference of creditor＇ s rights, which is very important for the development of marker of asset securitization, shall be established by law in China.
出处
《证券市场导报》
CSSCI
北大核心
2007年第2期48-55,共8页
Securities Market Herald
