企业资产证券化

然后本文对基础资产的选择和SPV的设立进行分析，并在对现有专项资产管理计划进行研究的基础上，提出企业资产证券化的可行模式。

And then , it analyzes the selection of based assets and the establishment of SPV , and put forward the feasible mode of ABS under the analysis of Special-Asset Management Plan .

企业资产证券化与资本结构优化初探

The Pilot Study of Corporate Asset Securitization and the Optimal Capital Structure

首先，企业资产证券化对企业财务有着积极的影响。

Firstly , asset securitization has a positive effect on enterprise finance .

我国中小企业资产证券化融资问题研究

Research on Asset-Backed Securitization for China 's SMEs Financing

高新技术企业资产证券化问题研究

Research into securities of high - technology enterprise assets

第三，企业资产证券化可以大大缩减应收账款周转天数，为企业提供了大量流动资金。

Thirdly , it can greatly shorten receivables turnover time , providing enterprises with large current funds .

因此，论文进行电力生产企业资产证券化探讨，试图开拓新的融资渠道。

Therefore the paper researches Asset Securitization of power plant in attempt to find a new financing channel .

接着介绍了资产证券化的一般原理和基本流程，企业资产证券化的特点与优势，为下文提供理论基础。

Then introduces the general principles and basic processes the Characteristics and advantages of ABS , to provide theoretical basis for below .

本文首先回顾了关于资产证券化的相关文献，然后对企业资产证券化的涵义做出了界定。

At first , the paper has reviewed the relevant documents about the asset securitization , then defined the meaning of corporate asset securitization .

本文案例设计实用性强，对我国基础设施建设企业资产证券化本土探索具有重要实践意义。

As this case has practical effect , it is a great significance of local exploration of infrastructure construction enterprises ' asset-backed securitization in China .

本文对发电企业资产证券化的基础资产及可操作模式进行了研究，希望使本文在理论与实践上有一定的参考意义。

With studies on the basic assets and applicable modes of asset securitization in power enterprises , this paper might shed some light on both the theoretical and practical arena .

最后，指出目前企业资产证券化应用的相关环境，指出在法律、会计、税收、市场环境和监管环境方面存在的不足，并提出对策和建议。

At last , points out the shortcomings in legal , accounting , taxation , market environment and regulatory environment of ABS , and propose the countermeasure and the suggestion .

因此企业资产证券化不但增加了企业自由现金流，提高了资产流动性和资金使用效率，而且降低了存量资产的风险，是非常有效的资产负债管理方法，从而提高企业的价值。

Therefore , asset securitization not only raises the free cash flow , increases the liquidity and the fund utilization efficiency , reduces the risk of stock assets , but also raises the value of enterprise .

企业资产证券化的融资基础是被隔离的未来能产生稳定现金流的资产，其信用基础是企业部分资产的信用而不是整体信用。

The financing basis of corporate asset securitization is the isolated asset which can stably generate cash in the future , and the credit is based on the securitized asset , not the whole asset of corporate .

企业资产证券化特有的风险隔离机制和信用增级技术，保证了企业融资与企业整体信用风险相分离，降低了企业融资风险。上市公司财务危机预测&多类别变量实证研究

Thirdly , the unique techniques , such as asset packaging , true sale , bankruptcy-remote , credit enhancement , reduces the financing risk . Prediction of Financing Risk in Stock Company & Study of Multi Variables Practical Examples

本文选择在企业资产证券化的范畴之内，结合国内外企业资产证券化实践，吸收以往的研究成果，分析资产证券融资化对企业财务的影响。

In the light of the asset securitization practice of enterprises both home and abroad , drawing on the previous research achievements , this paper analyses the influence of asset securitization on enterprise finance within the scope of enterprise asset securitization .

其次，企业资产证券化融资可以有效利用财务杠杆，在不改变企业资本前提下降低了资产存量，提高企业的偿债能力，改善了原始权益人的资产负债率，从而优化资本结构。

Secondly , by the use of financial leverage , it can effectively reduce idle asset without changing enterprise capital , increase enterprise asset sinking ability , improve the asset-liability ratio of original equity owner , and thus optimize capital structure .

第四，由于以上资产证券化的诸多优点，企业资产证券化降低了企业总融资成本，并通过财务杠杆的利用，有利于企业股东权益增长率的提高，实现企业价值的提升。

Fourthly , on account of its above advantages , asset securitization can reduce the total financing cost for enterprises , which avails the increase of stockholders ' equity rate and the realization of enterprise value elevation through the use of Financial Leverage .

在这样的情况下，笔者提出借鉴企业资产证券化的中国实践，将高校存在资产证券化可能的资产进行证券化。本文共分六章：第一部分是本文的选题背景与文献综述。

This paper proposes to use the practice that the corporate assets securitization in china for reference and make the university assets securitization . This paper has six chapters total : the first part introduces the background of the topics and the summarization of the literature firstly .

因此，企业存量资产证券化逐渐被采用。

Therefore , the enterprise asset securitization is gradually the stock .

第二部分简要而全面的介绍了企业的资产证券化理论。

The second part is a brief and comprehensive introduction to the asset securitization theory .

近期，我国金融监管部门、一些商业银行及大型企业对资产证券化的研究已经进入实质性的操作阶段。

At present our financial crisis department , some business bank and some state-owned enterprise are studying asset securitization in the operation period .

本文主要研究矿产企业进行资产证券化的路径，在进行资产证券化的过程中应该克服哪些限制性因素和难点，采取的资产证券化的不同模式以及相对应的证券定价方法。

The main research of mineral enterprises this paper path of asset securitization , in the process of asset securitization should overcome what limitations and difficulties , the different mode of asset securitization and stock pricing method should be relatively .

资产证券化的路径研究是本文要研究的核心内容，文章旨在提出矿产企业实施资产证券化的一般思路，为矿产企业在具体实践中的应用提供参考。

Study on the path of asset securitization is the core content of this paper , this article presents the general idea of asset securitization in mineral enterprises , provide a reference for the application of mineral enterprises in practice .

民营企业可以引用资产证券化或者积极利用典当融资。

Private enterprise may use assets securitization and mortgage financing actively .

应用该方法可以为证券公司在选择基础资产时提供科学的决策依据，规避风险，同时使资质优良的企业优先应用资产证券化工具融资。

It will provide the foundation of decision-making for the security companies using our method when selecting the basic asset to reduce the risk and make the enterprise which has better aptitudes acquire the priority of financing .

接着论述了我国资产证券化的发展，探讨了企业和银行的资产证券化。

Then it introduced the development of asset securitization , analyzing the business and banking asset securitization .

论实体企业应收账款资产证券化的风险与定价资产证券化：民企融资困局中的曙光

The Risk and Pricing of Trade Receivables Securitization Asset securitization : the dawn of the private enterprises in financing jam

按照现代企业财务理论，资产证券化在成为企业一种融资方式后会对企业资产结构产生一定的影响。

In accordance with the modern business financing theory , as a financing manner , asset securitization will have a certain effect on the enterprise assets structure .

资本证券化的出现和深化发展为企业的资产融资提供了一个新的路径，即企业以专利资产证券化的方式来获得融资。

The capital securities of the emergence and deepening of the development provides a new path for the asset finance business to get in the way of the patent asset securitization financing .