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金融危机后,美国对资产证券化市场采取了一系列改革措施,加强对资产支持证券的监管,尤其是进一步完善信息披露相关规则。我国资产证券化市场步入发展的快车道,但与国外相比潜在增长空间巨大,进一步推动资产支持证券发展离不开规范、透明的信息披露规则体系。因此,借鉴国外发展经验来建立健全我国资产支持证券信息披露制度、进一步提高市场透明度和运行效率具有重要意义。
After the financial crisis, the United States adopted a series of reform measures in the asset securitization market to strengthen the supervision of asset-backed securities, and in particular, the relevant rules on information disclosure were further improved. China’s asset securitization market has entered a fast track of development, but there is huge room for potential growth compared with that of other countries. To further promote the development of asset-backed securities, it is necessary to have a standardized and transparent system of information disclosure rules. Therefore, drawing on the experience of other countries for reference, it is of great significance to establish and improve the information disclosure system of asset-backed securities in our country to further improve market transparency and operational efficiency.