應(yīng)收賬款證券化研究
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摘 要：應(yīng)收賬款證券化是將應(yīng)收賬款原始權(quán)益人所擁有的缺乏流動(dòng)性，但能產(chǎn)生預(yù)見(jiàn)現(xiàn)金流的應(yīng)收賬款，通過(guò)一定的結(jié)構(gòu)性重組，轉(zhuǎn)變成為在資本市場(chǎng)可銷(xiāo)售和流通的金融產(chǎn)品的過(guò)程。將應(yīng)收賬款證券化是國(guó)際上解決應(yīng)收賬款問(wèn)題的重要途徑，是應(yīng)收賬款管理思路和管理手段的重要?jiǎng)?chuàng)新。目前國(guó)內(nèi)的學(xué)術(shù)界偏重于對(duì)房地產(chǎn)抵押貸款證券化的研究，對(duì)應(yīng)收款證券化討論較少。本文應(yīng)用案例分析的研究方法，旨在通過(guò)對(duì)我國(guó)應(yīng)收賬款證券化實(shí)踐經(jīng)驗(yàn)的分析，并結(jié)合應(yīng)收賬款證券化理論，為我國(guó)應(yīng)收賬款證券化的發(fā)展提出幾點(diǎn)建議。由于在國(guó)際上比較普遍和成熟的是貿(mào)易應(yīng)收賬款證券化，本文將以這類(lèi)應(yīng)收賬款證券化為例，在總結(jié)前人理論和實(shí)踐的基礎(chǔ)上，探討貿(mào)易應(yīng)收賬款證券化在我國(guó)的未來(lái)模式。
關(guān)鍵詞:應(yīng)收賬款、證券化、貿(mào)易應(yīng)收款 金融產(chǎn)品
Abstract：Accounts receivable securitization is a course through which the accounts receivable,which tacks of mobility, but can generates foreseeable cash flow, is conversed to financial products that can be sold and circulated on capital market by restructure. It is an important way to solve the problems of accounts receivable in the world. And it's an important innovation of the management method of accounts receivable. But the internal scholars paid more attention to estate gage loan backed securitization and rarely talk about accounts receivable securitization. This topic aims to find future modes for the development of accounts receivable securitization in our country referring to the ABS theory after detailed analysis of our experience. so that we can establish a regime framework that in favor of the practice of accounts receivable securitization in China and pave the way for ABS development
Key words: accounts receivable; securitization; accounts receivable of trade
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