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作 者:杜立辉 张文玲 平晓烁 Du Lihui;Zhang Wenling;Ping Xiaoshuo(School of Finance and Economics,Anhui University of Science and Technology Bengbu 233000,China;Golden Credit Rating International Co.,Ltd.Beijing 100073,China)
机构地区:[1]安徽科技学院财经学院,蚌埠233000 [2]东方金诚国际信用评估有限公司,北京100073
出 处:《冶金信息导刊》2023年第6期1-4,23,共5页Metallurgical Information Review
基 金:2023年度安徽省社会科学创新发展研究课题“学习贯彻党的二十大精神”专项课题“进一步提升省属国资企业资产证券化水平研究”(2023CXZ010)。
摘 要:在总结冶金行业融资租赁资产证券化(ABS)产品发行情况的基础上,以具体企业为案例,从基础资产池构成、租赁物所有权和资金流向等角度分析了典型产品的主要风险特征及对应的缓释措施,提出了ABS交易结构设计应聚焦基础资产质量、发起机构加强信息披露树立负责任企业形象和中介机构勤勉尽责规范业务操作环节等结论和建议,为冶金行业企业进一步加强ABS直接融资产品设计和风险防范提供了基础参照。This paper summarizes the issuance of financial leasing Asset-backed Securities(ABS)products in metallurgical industry,taking a specific enterprise as a case,analyzes the main risk characteristics and corresponding mitigation measures of typical products from the point of view of basic asset pool composition,lease item ownership and capital flow,and puts forward some conclusions and suggestions such as ABS transaction structure design should focus on basic asset quality,initiating agencies should strengthen information disclosure and establish a responsible corporate image,and intermediaries should conscientiously standardize business operation links.So this paper provides a basic reference for metallurgical enterprises to further strengthen ABS direct financing product design and risk prevention.
关 键 词:冶金行业 融资租赁 资产证券化(ABS) 信用风险
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