Asset-backed Securitization is becoming to change the global financial resources allocation. It surges in U.S.Aon the basis of mortgage-backed securities since 1970's. Afterwards, it sweeps the capital market soon.In my opinion, as there are still some vacancy in taxing, accounting and law fields in the implementation of Asset-backed Securitization in China, the Mortgage-backed Securitization can be regarded as a cut-in and it can cany forward the Asset-backed Securitization.In this thesis, firstly, it explains the basic theories and operating patterns of Asset -backed Securization; secondly, it introduces the relevant law regulations of Asset-backed Securitization in other countries; thirdly, it demonstrates the necessity and feasibility of Mortgage-backed Securitization in China; finally, it focus on the law issues in the practice of Mortgage-backed Securitization in China and moreover, it makes some assumption for the Mortgage-backed Securitization law issues and makes this thesis more practical. |