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资产证券化所具有的资产支持融资和表外融资的特性,使得它在化解银行不良资产中具有无可比拟的优势,它在未来必将成为银行处理不良资产的重要手段。而处于核心地位的SPV的成功设立是资产证券化顺利实现的重要环节,但是SPV目前在我国的设立确有很多的法律障碍,本文将从SPV的组织形式、法律障碍以及形式创新三个方面来加以论述。
The characteristics of asset backed financing and off balance sheet financing that asset securitization has made it have unparalleled advantages in resolving the non - performing assets of banks. It will surely become an important means for banks to deal with non - performing assets in the future. The successful establishment of the SPV at the core is an important part of the smooth realization of asset securitization. However, there are many legal obstacles in the establishment of SPV in our country. This article will discuss three aspects of the SPV’s organizational form, legal obstacles and formal innovation To be discussed.