| 中国房地产市场引进REITs的制度障碍与创新 |
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| 引用本文： | 沈田丰,韩灵丽.中国房地产市场引进REITs的制度障碍与创新[J].财经论丛,2011(4):69-75. |
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| 作者姓名： | 沈田丰 韩灵丽 |
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| 作者单位： | 1. 国浩律师集团(杭州)事务所,杭州,310007
2. 浙江财经学院经济与社会发展研究院,杭州,310018 |
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| 摘 要： | REITs即房地产投资信托基金,是一种基于房地产收益的资产证券化创新,是房地产融资的新途径。在房地产市场实施REITs必须建立相应的配套法律制度,目前中国的房地产市场需要引进REITs,来实现融资方式的创新,但因缺乏配套法律制度而存在诸多无法克服的制度障碍。为了解决宏观调控背景下房地产市场的融资问题,引进REITs可以适应金融创新的发展需要,公司法、信托法、税法、信息披露等法律制度均需要进行制度创新。
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| 关 键 词： | 房地产投资信托基金 法律障碍 制度创新 |
Institutional Barrier and Innovation to Entry of REITs in China Real Estate Market |
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| SHEN Tian-feng,HAN Ling-li.Institutional Barrier and Innovation to Entry of REITs in China Real Estate Market[J].Collected Essays On Finance and Economics,2011(4):69-75. |
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| Authors: | SHEN Tian-feng HAN Ling-li |
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| Institution: | SHEN Tian-feng,HAN Ling-li(1.Grandall Legal(Hangzhou) Group,Hangzhou 310007,China,2.Economic and society development Research Institute,Zhejiang University of Finance and Economics,Hangzhou 310018,China) |
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| Abstract: | REITs,namely,Real Estate Investment Trusts,Asset-backed securities innovation based on realty profit,is one of new processes for financing in real estate section.Law system needs to insure REITs actualized,however there are in such area in China,numerous legal barriers.Due to implementing REITS,Company Law,Trust Law,Tax Law,system of information disclosure need to be institutionaly innovated to accommodate financial innovation. |
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| Keywords: | Real Estate Investment Trusts legal barrier institutional innovation |
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