Study On Problems And Countermeasures In The Development Of China's Assets Securitisation

Since assetss securitization was born in 1970s, it had fast developed and became the quite important tool in developed countries. Comparing with European countries, Americ, Korean and Japan, assets securitization is now still in a relatively backward stage currently in China because of special financial systems and financial enviroment no mater in theory research or in using practice. Just being based on this reason, the writer researches the problems and countermeasures in our assetss securitization and hopes to provide beneficial thought for developing our assets securitization.The article begins with basic concept and principle of assets securitization, and provides available experience after inspecting the situation at home and abroad using the way of comparative analysis. The article uses the way of qualitative and quatitative analysis to research the existing problems and provides solutions so as to make sure the article links closely with our practice and has more practical meaning.The article is divided into five chapters: the first chapter mainly introduces the purpose and the significance of this study, the current domestic and abroad rensearch situation, the methods be used and the main content. The second chapter introduces the concept, motivation, principle and system, just for having a theory foreshadow for the following chapters. After seriously thinking about assets securitization in developed countries such as America, European countries and Asian countries, the third chapter sums up their experices to provide the strategetic thoughts for our assets securitization. The forth chapter introduces development of assets securitization in China, and analyzes in details facing problems of assets securitization in accounting, tax, legal, investment entity, capital market. In view of existing problems, the fifth chapter puts forward the specific measures and proposals.