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一、SPV:证券化舞台的主角资产证券化,作为一项新兴的融资工具,早已在资本市场享有“点金术”的美誉。而其最具特色的金融创新,在于创设了一个专门的融资载体——特殊目的载体(specialpurpose vehicle,简称 SPV),用它向发起人购买拟证券化的资产,实
First, the SPV: the protagonist of the securitization stage asset securitization, as a new financing tool, has long been in the capital market to enjoy the “golden calligraphy” reputation. The most distinctive financial innovation lies in the creation of a special financing vehicle called specialpurposevehicle (SPV), which is used to purchase the securitized assets from the promoters.