摘要
传统的证券信息披露制度与资产支撑证券信息披露制度有很大的不同。传统的证券信息披露围绕着证券发行人整体经营状况和资产状况的信息披露。而资产支撑证券信息披露制度着重于特定资产状况和现金流分配状况的信息披露。传统证券信息披露法律制度对资产证券信息披露所包含的特殊法律关系有着较大局限性。因此,对传统证券信息披露法律制度局限性的突破,构建专门的资产证券化信息披露法律制度的创新已显必要。
It is quite different between traditional securities information disclosure system and information disclosure system on ABS. As we know, the traditional securities information disclosure focuses on the issuer of the securities, while the information disclosure system on ABS concerns the conditions of basic assets and allocation of cash flow. The deficiency of the traditional one is the ignorance of special relationship in law which is defined in information disclosure system, therefore, it is important to break through the localization of traditional securities information disclosure system and constructing special information disclosure system on ABS.
出处
《武汉大学学报（哲学社会科学版）》
北大核心
2004年第4期537-540,共4页
Wuhan University Journal：Philosophy & Social Science
关键词
资产证券化(ABS)
基础资产
信息披露
Asset-Backed Securitization(ABS)
basic asset
information disclosure
