我国资产证 券化中特殊目的信托制度分析——以设立及内部治理为视角-analysis of special purpose trust system in asset securitization in china - from the perspective of establishment and internal governance.docxVIP

AN ANALYSIS ON ESTABLISHMENT AND INTERNAL ORGANIZATION OF SPT IN ABS OF CHINAABSTRACTPilots on Asset-Backed Securitization (ABS) have been suspended after the 2008 financial crisis. Notice of the Peoples Bank of China, the China Banking Regulatory Commission and the Ministry of Finance on Relevant Matters Concerning Further Expanding the Pilot Securitization of Credit Assets in 2012 restarted the ABS pilots, which includes the on-going First KaiYuan Asset-Backed Securitization in 2012 and the First JiaoYin Asset-Backed Securitization in 2012. It could be necessary to reviewthe ruleswhich enact