不良资产证券化法律问题研究律毕业论文

摘     要

资产证券化是1种新型的金融创新工具，在西方发达国家处置银行不良资产中被充分运用并取得良好的效果。在分析不良资产证券化理论的基础上，借鉴西方发达国家不良资产证券化的经验，结合我国不良资产证券化的实际，提出了推动和实施不良资产证券化的1系列法律制度设想：放宽机构投资者入市限制、完善市场运作机制、完善会计法和税法等，从而在法制上保证不良资产证券化在我国的顺利实施。

关键词：不良资产；证券化；法律问题；法律对策

Abstract

Asset Bscked Securitization(ABS)is one kind of new financial innovation tool, which deal with in developed Western countries is won assets quilt applying sufficiently and achieving good results. The theory basis is upper in analysing bad assets bond-rization , profiting from the western developed country not good property negotiable securities experience, which is tied in wedlock bond-rization bad our country assets reality, Proposing the impetus and the implementation not good property negotiable securities a series of laws system tentative plan: liberalize the organization investor enter the market the limitation, to consummate the market operation mechanism, the accounting law and the tax law and so on,ensure that bad assets bond-rization is put into effect in smooth of our country thereby on legal institutions.

Key word:  Bad assets;  Negotiable securities;  Legal matter; Legal countermeasure
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