论文部分内容阅读
目前全国正着力推动国有资产证券化的进程。本文从国有资产证券化发展现状入手,进行了证券化的利益分析,明确了证券化的功能定位。最后,从完善法律制度、增加政府的政策和制度性支持、明确会计确认方法与建立中央优先权利登记系统四个层面确立了我国国有资产证券化的制度保障机制。
At present, the whole country is pushing forward the process of securitization of state-owned assets. This article starts with the status quo of the development of state-owned assets securitization, analyzes the interests of securitization, and clarifies the functional orientation of securitization. Finally, from the four aspects of perfecting the legal system, increasing the government’s policy and institutional support, clarifying the accounting verification method and establishing the central priority rights registration system, the institutional guarantee mechanism of the state-owned assets securitization in our country was established.