| 论资产证券化中的“真实销售” |
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| 引用本文： | 李健男.论资产证券化中的“真实销售”[J].湖南师范大学社会科学学报,2005,34(1):79-81. |
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| 作者姓名： | 李健男 |
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| 作者单位： | 暨南大学,法学院,广东,广州,510630 |
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| 摘 要： | 资产证券化交易中的“真实销售”问题，直接关系到资产证券化风险隔离机制的有效性，但是，由于证券化资产转移隐含的矛盾以及破产法有关债权人保护制度的存在，“真实销售”不可避免地要受到担保性融资和欺诈性转移的挑战；同时，“真实销售”还必须符合会计准则的要求。研究资产证券化中的“真实销售”问题，目的在于有的放矢地采取措施，防范相关法律风险。
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| 关 键 词： | 资产证券化 真实销售 担保性融资 欺诈性转移 会计上的真实销售 |
| 文章编号： | 1000-2529(2005)01-0079-03 |
| 修稿时间： | 2004年10月15 |
On "True Sale" in Asset Securitization |
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| LI Jian-nan.On "True Sale" in Asset Securitization[J].Journal of Social Science of Hunan Normal University,2005,34(1):79-81. |
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| Authors: | LI Jian-nan |
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| Abstract: | The "true sale" problem of asset securitization concerns directly effectiveness of risk-remote institution in asset securitization. But, because of contradictions implied in asset transfer and some creditor protective system of bankruptcy law, "true sale" is inevitably challenged by secured financing and fraudulent conveyance. At the same time, "true sale" must accord with the demands of accounting standards. The intention of studying "true sale" problem is to take preventive measures by which we can refrain from relevant legal risk. |
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| Keywords: | asset securitization true sale secured financing fraudulent conveyance true sale on accounting |
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