摘要
本文分析了资产证券化在缺乏长期资金供给、会计制度和税收制度存在较大障碍、不良资产的“真实出售”难以真正实现、缺乏被市场投资者所普遍接受和认可的信用评级机构方面面临的问题及在我国推行资产证券化的前景；列举了我国金融资产证券化的各种方案；设计了我国金融机构资产证券化的体系：重申了对资产证券化与化解国有银行不良资产的关系的正确认识；
This abridged paper points out that the assets securitization is faced with several problems as the shortage in supply of long-term fund, the obstruction in accounting systems and tax systems, the difficulties in the realization of the 'real sales' of non-performing loan, the scarceness of the evaluation institution in credit rating, etc. Based on these ,the author analyses the prospect of the assets securitization in China and puts forward the proposals on policies concerned.
出处
《广东农工商职业技术学院学报》
2001年第3期25-29,共5页
Journal of Guangdong Agriculture Industry Business Polytechnic
