资产证券化及其在中国的现实意义  

Asset Securi tizati on and Its Significance in Chi na

作　　者：李冬梅 

出　　处：《南开管理评论》2000年第5期40-43,共4页Nankai Business Review

摘　　要：资产证券化是本世纪末世界上最重要的金融创新工具之一。推行这一融资工具不仅具有良好的发展前景而，且具有十分重要的战略意义。但中国目前推行资产证券化尚存在一定困难，需采取有效措施加以克服，以推动国民经济发展。Asset Securitization is one of the most important financial techniques in the world at the end of this century.Developing this financial technique will have good prospect,and have very important significance.But if China now develops asset securitization,there will be some difficulties.We must take some steps to overcome them in order to support Chinese development.

关 键 词：资产证券化 资产担保证券 特设信托机构 SPV 信用增级 

分 类 号：F830.9[经济管理—金融学]