摘要
特定目的公司作为风险隔离机制的产物,在资产证券化的运作过程中举足轻重,建构其法律制度是完善资产证券化制度的必要途径。在特定目的公司制度建构过程中,特定目的公司的法律性质、设立要件、组织机构以及业务规范、资金运用等都是需要认真研究的法律问题。
As a result risk separation system, Special Purpose Corporation （SPC） plays a very important role in the operation of asset backed securities; and constructing a legal system is a necessity in perfecting the system of asset backed securities. In the process oI constructing the system of SPC, issues like the legal nature, conditions of establishment, organization and operation norms as well as the use of capital of the SPC, should be seriously studied.
出处
《当代法学》
北大核心
2007年第3期93-99,共7页
Contemporary Law Review
关键词
资产证券化
特定目的公司
法律建构
公司制度
asset backed securities
Special Purpose Corporation
legal construction
