頁籤選單縮合
題 名 | 資產證券化及基本法制問題=Securitization and Concerning Legal Issues |
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作 者 | 曾妏如; 塗能謀; | 書刊名 | 經社法制論叢 |
卷 期 | 20 1997.07[民86.07] |
頁 次 | 頁123-143 |
分類號 | 562.29 |
關鍵詞 | 資產證券化; |
語 文 | 中文(Chinese) |
中文摘要 | 近年來,我國致力於經濟發展之自由化、國際化,以發展臺灣成為亞太金融中心 。各式新種金融商品不斷推出,資產證券化亦漸漸引起國內金融界之注意。雖然資產證券化 於歐美等先進國家已蓬勃發展,然由於此種金融商品結構極為複雜,許多法律關係尚待釐清 ,故對國內之金融機構及投資人而言尚稱陌生,亦無交易實例。因此,本文謹就美國資產證 券化之交易結構及相關法制問題進行探討,以為國內推動資產證券化之參考。文中除介紹資 產證券化之定義、相關參與者及其所帶來的各種效益外,亦將其所發行證券之性質及相關態 樣加以釐清,最後並強調信用評等以及信託法、破產法、公司法等相關法制配合之重要性。 |
英文摘要 | In recent years, the government keeps on deregulation to make the financial market in Taiwan more internationalized. Hence, more and more new financial products are introduced to customers. Even though securitization has grown rapidly in many developed countries, it is relatively unfamiliar to financial institutions and investors here. The purpose of this article is to analyzes different types of securitization transactions and concerning legal issues. It is divided into several parts: definition of securitization, participants, advantages, structure of transaction, and importance of credit rating. At last, the importance of modifying relevant regulations, such as corporate law, trust law, bankruptcy code, is also addressed. |
本系統中英文摘要資訊取自各篇刊載內容。