摘要
资产证券化特殊目的机构(SPV)的信用评级,关键在于确定其实现破产隔离的程度如何,对不同组织形式的SPV,其破产隔离实现程度是不一样的。一般说来,对SPV的信用评级主要从SPV的章程、组织结构、商业活动范围、法律地位等方面来评价,对上述因素加以考虑,不同组织形式的SPV破产隔离的程度评价又是不一致的。进行评级时考虑的因素以及SPV的组织形式的影响对中国未来进行SPV的相关立法具有重要的参考意义。
the bankruptcy remoteness of SPV, which is of significance to the rating of securitization transaction, is required in different degree in accordance with various categories of SPV. In general, the rating of SPV in seeuritization transactions is conducted according to its object and limitation, organization, legal status, ＆. c, and is done by considering different factors concerning the various concrete organization of SPV. These factors will make good reference for the legislation of SPV or securitization.
出处
《武汉大学学报（哲学社会科学版）》
CSSCI
2008年第5期731-735,共5页
Wuhan University Journal：Philosophy & Social Science
