浅论中小企业的资产证券化.docVIP

皖西学院本科毕业论文（设计） 第 PAGE 2页 浅论中小企业的资产证券化 作 者 XXX 指导教师 XXX 摘要：本文以资产证券化理论为起点，阐述了资产证券化的内涵、特点及分类，然后结合资产证券化在我国的发展和存在的问题，分析了资产证券化的起源、发展过程和在我国的发展趋势。以此为理论基础和现实背景，主要研究了利用资产证券化这种融资方式来帮助我国中小企业进行融资的问题。文章探讨了资产证券化与财务管理的关系，资产证券化对我国中小企业的影响，分析了目前我国中小企业融资的不足，并分析了将资产证券化这一金融创新工具运用于我国的中小企业融资的可行性，比如可以利用应收账款的证券化、知识产权的证券化及具体业务项目的证券化等，使之成为我国中小企业融资体系的补充和完善，并在最后，对促进我国中小企业的资产证券化进行了思考，提出了提高信用评级机构、担保机构、律师事务所等中介机构的职业化、规范化程度，完善中小企业资产证券化的法律体系以及创造性设立SPV，进行信用增级，实现风险隔离等政策措施。 关键词：资产证券化；SPV；中小企业；融资 Theme Abstract: In this paper, the theory of asset securitization as a starting point, expounded the meaning of asset securitization, characteristics and classification of asset securitization, and then combined in the development of our country and the problems of the origin, development of asset securitization process and development in China trend. Take a theoretical basis and practical background, asset securitization financing to help the financing of SME in China. The article explores the relationship between asset securitization and financial management, asset securitization of SME in China, analysis of the current lack of financing of SME, and analysis of asset securitization, financial innovation tools used in Chinas SME the feasibility of financing, such as accounts receivable securitization of intellectual property rights and specific business projects, making it a supplement and improvement of the system of financing of SME, and in the end, to promote our SME asset securitization thinking, improve credit rating agencies, security agencies, law firms and other intermediaries professional, the degree of standardization, improve the SME asset securitization legal system and creative set up SPV for credit enhancement The level risk isolation policy measures. Key words: Asset Securitization; Special Purpose Vehicle; Small and Medium-sized Enterprises; Financing 资产证券化理论概述 资产证券化的概念 资产证券化是近30年来世界金融领域最重大和发展最迅速的金融创新和金融工具。通俗地讲，资产证券化就是把缺乏流动性、但具有预期未来稳定现金流的资产汇集起来，形成一个资产池，通过结构性重组，将其转变为可以在金融市场上出售和流通的证券，据以融资的过程。