“基础资产”选择过程中的法律瓶颈——对于“债权”与“收益权”的法律评析  

Legal Analysis on Creditor's Rights and Rights of Receiving Proceeds

作　　者：徐昕[1] 郭翊 

机构地区：[1]厦门大学法学院,福建厦门361005 [2]上海精诚申衡律师事务所,上海200120

出　　处：《汕头大学学报（人文社会科学版）》2008年第4期62-66,共5页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：在比较法研究的基础上结合中国相关的法律概念、规则和制度对2006年中国证监会发布的《关于证券公司开展资产证券化业务试点有关问题的通知》中基础资产的分类、概念、特征描述部分给予法律评析。进而分析通知中的分类是否与中国现有法律环境相匹配;不同种类的基础资产在被用于资产证券化时存在哪些法律障碍;最后对不同种类的基础资产如何在中国法律项下进行资产证券化提出自己的建议。In 2006, China Securities Regulatory Committee issued the Notice on Problems Related to the Experimental Assets Securitization Business Conducted by Securities Company. It is this Notice that firstly defined and classified the basic assets under the business of assets securitization. However, does this classification match the current legal circumstances of China? Does there exist any different legal obstacles when different basic assets being used for assets securitization? This article, based on the comparative research and particularly, in combination with the legal concepts, rules and system of China, is written to give legal analysis on the definition and classification of the basic assets described in the Notice.

关 键 词：关键词:基础资产 债权 收益权 

分 类 号：D922.287[政治法律—经济法学]