Problems in Assets Securitization in China and Countermeasures

Assets securitization is an advanced financing model.In the practice of China,there are problems such as the SPV qualification as main body legal person,the underlying assets standard,a true sale of assets,secured credit enhancement,accounting treatment,tax incentives,and institutional investor access and so on.To address these issues from the perspectives of law,tax,accounting,finance and supervision,we may prompt the healthy development of assets securitization.