【作者】 陈志华；

【导师】 葛久研；

【作者基本信息】 河海大学 ， 技术经济及管理， 2003， 硕士

【摘要】 资产证券化作为一种全新的金融创新品种在我国的发展是必然选择，但在当前我国既定的诸多因素的制约下，国内开展资产证券化尤其是大规模开展资产证券化的时机和条件并不十分成熟。因此选择资产证券化的突破口进行试点是我国目前开展资产证券化业务的首要任务。 本文利用资产证券化的基本原理并结合我国的实际情况对我国开展资产证券化业务可能的突破口进行比较分析，最终选择了跨国资产证券化作为突破口，这是因为跨国资产证券化所特有的监管规避性、最小成本性和有效的利用外资等特点决定它更加适合我国的经济环境和制度环境。 文章首先对资产证券化定义、成因以及其在世界各国的发展进行了概述，然后介绍资产证券化的基本原理以及资产证券化在我国的发展现状和存在的问题。在本文的第四章笔者针对我国目前理论界提出的众多发展模式，挑选其中比较典型的加以分析，权衡利弊，最终选择跨国模式作为我国开展资产证券化的突破口。在第五章论述了跨国资产证券化作为我国开展资产证券化的突破口是由它独有的特征所决定的。本文还根据我国的实际情况，介绍了几种跨国资产证券化的模式，同时还针对存在的问题提出了一些对策建议。更多还原

【Abstract】 Securitization, a brand-new financial innovative product, is an inexorable trend in our country. The opportunities and conditions, however, are neither mature nor suitable to develop the securitization especially in a large scale since there are a good many restrictive factors. Hence, choosing a breakthrough for experimenting the securitization is the first mission.The basic theory of securitization, combined with the actual situation of our country, is applied in this dissertation to analyze the possible breakthrough of the securitization. As the result, the transnational trading mode is selected because it is suitable for the economic and institutional circumstance of our country.The definition, the cause of formation, and the development in the world about the securitization are described firstly. And then the basic theory and the development in our country are introduced. In the fourth chapter, according to the modes that were suggested by financial scholars, the typical modes are analyzed and the transnational trading mode is selected as a breakthrough for the securitization. The reason for selecting the transnational mode is narrated in the fifth chapter. In the end of this dissertation, three kinds of transnational mode for the securitization are studied. Also, some countermeasures and proposals to the existing problems are developed.更多还原