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在我国外部面临发达国家围堵、内部生存环境严峻的背景下,发挥科技对经济的带动作用已经成为国家发展的迫切需求。以体制创新为切入点,科技项目证券化应运而生。针对目前国内学者对科技项目证券化的研究,本文主要从交易主体、交易流程和关键技术问题三个方面探讨了科技项目证券化的模式,进而提出科技项目支出与收入会计记账、SPV的经营权利保障、评级机构监管与发起人信用管理等保障制度。
Under the background that our external environment is confronted by the deteriorating developed countries and the harsh living environment inside, the exertion of the leading role of science and technology on the economy has become an urgent need for the development of our country. With system innovation as the starting point, the technology project securitization came into being. In view of the current domestic scholars’ research on the securitization of science and technology projects, this paper discusses the pattern of the securitization of science and technology projects from three aspects: the subject of the transaction, the transaction flow and the key technical issues, and then puts forward the scientific and technological project expenditure and income accounting bookkeeping, SPV management Rights protection, rating agency regulation and promoters credit management and other security systems.