This thesis has carried out all-directional and systematical research on the asset transfer mechanism of asset securitization from five aspects, trade structure, the legal principle of creditor rights, trade confirmation, trade value and trade risk.
本文主要从交易结构、债权法理、交易确认、交易价值、交易风险等五个方面,对资产证券化的资产转移机制进行全方位的系统的研究,阐述资产转移机理,并剖析中国实务和案例,提出自己的政策建议。
Research achievements are focused on category of asset securitization, theory explanation of asset securitization, legislative research of asset securitization, credit creation of asset securitization, structure and quality of SPV, asset transfer and true sale, risk prevention of asset securitization and special types assets(bad assets, housing mortgage loan) securitization and so on.
针对学界关于资产证券化法律本质的争议,本文通过对资产证券化的核心环节——资产转移的法律途径的分析、学界关注良多的真实出售原则的探究,提出资产转移环节的法律本质是浮动担保,从而认定资产证券化的实质是以浮动担保为基础架构,通过增设风险隔离和信用增级等措施而构建的多元结构的融资方式这一全新观点。
Both income tax and turnover tax are involved in asset transfer of enterprises.
资产转移不仅涉及企业所得税,同时也涉及到流转税的问题。
On The Capital Assets Management and Calculation of the Hospital
医院固定资产管理与核算之我见
In this paper,the importance of capital assets in enterprise production and management and those of classified collection and perspicuity calculation are discussed.
从固定资产在企业生产经营活动中的重要性着手,对固定资产的分类汇总、明晰核算进行了论述,用EXCEL的强大数据处理功能对固定资产进行分析研究,解决了固定资产会计电算化的问题,简化了会计核算工作。
The capital assets of independent college come from various approaches including shareholder investment, social collection, school raising, special fund and enterprise imbursement, which can achieve value preservation and increment through the mechanisms of property right combination stock and share holding, capital operation marketing and logistics operation socialization.
独立学院固定资产来自股东投资、社会集资、学校筹资、职教专项和企业资助等多元渠道,并通过产权组合股份化、资金运作市场化和后勤保障社会化等运行机制实现保值增值。
To discuss the information management question of fixed asset In power supply enterprise;
论供电企业固定资产信息化管理
Understanding of reverse and formation of fixed asset reduced-value preparation;
对固定资产减值准备形成与转回的理解
On Legal Problems of Asset Transferring in Securitization;
资产证券化中资产转移法律问题研究
credit for tax on prior transfer
早期资产转移税的税收抵免
The Non-performing Assets in AMC Operation Shifts the Fixed Price to Study;
AMC运作中的不良资产转移定价研究
On the Principle of "Debts Shifting with the Assets";
“债务随企业资产转移”原则之管窥
Transfer of Organizational Capital:New Interpretation for the Motivation of Assets Restructuring;
组织资本的转移:资产重组动因新解
assets of the company passing on the death
死者去世时转移的公司资产
withdrawing or transferring capital, concealing assets or dodging liabilities;
抽逃、转移资金，隐匿财产逃避债务的；
(ii) It has engaged in transfer of assets or withdrawal of funds for the purpose of evading debts;
（二）转移财产、抽逃资金，以逃避债务；
or transfer property rights and falsely claim to have paid up the capital;
或者未转移财产权，虚假出资，
Study on Chineses Outward Direct Investment & Industrial Transfer;
中国对外直接投资与产业转移的研究
Empirical Study on Polluted Industries Transfer in FDI;
国际投资中污染产业转移的实证分析
International Industrial Capital Transition: Basis, Regularity and Tendency;
国际产业资本转移的基础、规律及趋势
To Study on Value Management in the Course of Industrial and Human Resource Transmit
产业、人力资源双转移中的价值管理
Transfer of International Manufacturing, Optimal Industrial Linkage and Policy;
国际制造业资本转移、最优产业配套与政策转变
For the route design of asset securitylization, I suggest that adopt obligatory right assigning mode and fiduciary transferring mode on the transferring mode for asset securitylization;
对于资产证券化路径设计，建议在资产证券化移转方式的选择上，采用债权让与式与信托移转式；
A distinct shift will be seen from excess liquidity to a shortage.
一个分明转移将看从剩馀流动资产对短缺。
Record the transfer and discard of the fixed asset.
及时在系统中维护每月转移和报废的固定资产。
A Research on Location Selection of FDI Based on Industry-transferring;
基于产业转移的外商直接投资的区位选择研究
