| 跨国资产证券化的理论研究 |
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| 引用本文： | 谢敏莉. 跨国资产证券化的理论研究[J]. 华东经济管理, 2004, 18(1): 146-149 |
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| 作者姓名： | 谢敏莉 |
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| 作者单位： | 合肥工业大学,人文经济学院,安徽,合肥,230009 |
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| 摘 要： | 跨国资产证券化是资产证券化的一个模式,它的发展只有短短十几年的历史,但在全球尤其是新兴市场国家正得到越来越快的发展。人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券,降低交易成本。熟悉跨国资产证券化的运作原理、研究跨国资产
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| 关 键 词： | 跨国资产证券化 交易结构 债券市场 风险分析 税收 |
| 文章编号： | 1007-5097(2004)01-0146-04 |
| 收稿时间： | 2003-12-11 |
| 修稿时间： | 2003-12-11 |
The research of the theory of cross-boarder securitization |
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| XIE Min-li,ZHANG Ben-zhao. The research of the theory of cross-boarder securitization[J]. East China Economic Management, 2004, 18(1): 146-149 |
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| Authors: | XIE Min-li ZHANG Ben-zhao |
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| Affiliation: | Shool of Humanism and Economy,Hefei University of Technology,Heifei 230009,China) |
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| Abstract: | Cross-boarder securitization is a model of asset securitization,its history is just more than ten years,but the speed of its development is becoming faster globally(especially developing countries).It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law,tax,accounting,capital market and economical development of different countries.The research of the theory of cross-boarder securitization is of practical importance to our country. |
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| Keywords: | cross-boarder securitization trading structure bond market risk analysis tax |
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