我国基础设施资产证券化的障碍与对策

我国进一步实施基础设施资产证券化有着紧迫性与现实性。目前我国实施基础设施资产证券化存在着法律法规不完善、权威信用中介机构缺位、会计准则和税收制度不健全、资本市场发育不成熟和人才严重不足等诸多障碍。主要对策为:构建资产证券化的法律法规体系,完善和规范基础设施资产证券化的技术体系,修订与完善现行税收制度与会计准则,强化政府支持机制和监管机制,培育和规范基础设施资产证券化的运行环境。

China infrastructure equity listed's obstacle and countermeasures

China should implements infrastructure asset securitization further,It has the urgency and the feasibility.At present,China's implementation of infrastructure asset securitization exists some obstacles,such as: laws and regulations are imperfect,authoritative credit facilitating agency's vacancy,IAS and the tax system is imperfect,capital market development is not mature,and the talented person is insufficient seriously.The main countermeasures are: Construction of laws and regulations system,Improvement and standardization of the technical system infrastructure asset securitization,Improving the existing taxation system and revising accounting standards.To strengthen the government's support mechanism and monitoring mechanism,And to develop and standardize infrastructure asset securitization operating environment.