资产证券化中资产转让的法律问题探讨

基于资产证券化的风险隔离机制,在资产转让的信托型、担保融资型和资产出售型等多种选择方式中,资产出售是最好的选择。但根据美国的司法实践,一项资产转让什么时候构成“真实出售”,虽然有一些判定标准,却并不十分明朗,可能会受到法院重新定性的影响。同样,在我国,实现资产转让更是存在着合同法和担保法等方面的困难和障碍,也没有重新定性的相应规则和实践。因此,在开展资产证券化业务已成共识的情况下,我国必须尽早做出立法应对,建立有关资产证券化的单行法律,为资产证券化创造良好的法律环境。     

论附条件不起诉

附条件不起诉作为轻罪非犯罪化处理的一种起诉替代措施,具有有效化解刑事纠纷、实现审前程序分流的功能。德国、我国澳门及台湾地区刑事诉讼法都规定了完全意义上的附条件不起诉制度,我国增设该制度既有必要性又具可行性,应当借鉴域外的共同作法,构建适合我国国情的附条件不起诉制度。     

警察在非对抗性执法活动中的心理研究

警察执法心理支配着执法行为，执法行为是警察执法心理的外在表现，通过分析警察在非对抗性执法活动中执法准备。执法中行为、语言、情绪与空间利用及执法认识，揭示警察在非对抗性执法活动中的心理及其成因，为今后警察在非对抗性执法中的规范执法奠定基础。     

Peacebuilding as Security in ‘Failing’ and Conflict-Prone States

Abstract

Peacebuilding activities in conflict-prone and post-conflict countries are based upon the assumption that effective—preferably liberal—states form the greatest prospect for a stable international order, and that failing or conflict-prone states represent a threat to international security. Peacebuilding is therefore a part of the security agenda. This has brought obvious benefits, most obviously much-needed resources, aid and capacity-building to conflict-prone countries in the form of international assistance, which has contributed to a decline in intrastate conflicts. However, there are a number of negative implications to the securitization of peacebuilding. This article considers the implications of this, and concludes that it is difficult to mediate between conventional and ‘critical’ views of peacebuilding since they are premised upon quite different assumptions regarding what peacebuilding is and what it should be.     

金融机构不良资产证券化趋势

商业银行不良资产问题在各国都有,问题的关键在于如何处理此问题。本文在介绍美国、日本不良资产处置方式的基础上得出其趋势昭示。在对处理不良资产几种不同方式比较分析的基础上,最后提出证券化手段应当成为我国国有商业银行不良资产处置的路径依赖。     

Islam in Kazakhstan: a survey of contemporary trends and sources of securitization

This essay examines the nature of Islam in Kazakhstan and its role in contemporary Kazakh society and politics. It highlights the unique place of Islam in the social and individual experiences of Kazakhs who see Islamic religion as a ‘way of life’, and illuminates several interrelated qualities of the Kazakh religion, such as a strong association of religious identity with ethnic identity of Kazakhs, interpenetration of religious canons with indigenous traditions and a growing tendency toward ‘individualization’ and ‘intimization’ of Islam. Another goal of the paper is to shed light on the worrisome process of the securitization of Islam. The latter phenomenon refers to a discursive practice of presenting Islam as a threat to Kazakhstan despite the prevalence of ‘moderate’ and apolitical manifestations of Islam in the republic. The study documents political interests surrounding securitization of Islam and the context which made the invocation of security in relation to Islam possible.     

资产证券化SPV设立的法律思考

在我国目前法律体系下采用信托和公司两种组织形式来担当SPV还存在着一定的法律障碍 ,不论采用哪种形式 ,都必须对SPV豁免在现行法律、法规下对实体公司的许多要求 ,其中包括最低资本注册要求、证券发行、财务制度、税收豁免等问题 ;为实现真正的“破产隔离” ,SPV的投资主体应该由发起人之外的其他主体来担当 ;而对于整个资产证券化的法律控制最好是用特别法来规范 ,不宜因此而对现有法律进行大规模地修改来达到目的。     

我国上市公司财务风险剖析及管控建议

从系统风险和非系统风险两方面剖析了目前我国上市公司的主要财务风险的表现形式及其特点,指出财务风险之间是密切相关、相互转化的。提出要从上市公司自身以及其外部相关利益者共同对财务风险进行管理和控制。     

中国资产证券化的法律环境分析及立法选择

"资产证券化"是20世纪70年代以来国际金融领域最重要的金融创新。近年来,在中国实施资产证券化的呼声日益高涨。但是,就资产证券化的现实法律环境而言,在证券化基础资产的转移、SPV的设立和定位、资产支持证券的发行和上市以及信用增强等资产证券化的各个环节中,还存在诸多的法律障碍或者法律的空白。为消除资产证券化的市场需求与我国现行法律制度的紧张,必须尽快构建起一个既体现资产证券化的基本规律,又符合我国国情的资产证券化法律机制。     

我国资产证券化会计与税收的处理

随着我国资产证券化的进一步发展,证券化过程中的会计与税收问题逐步凸显出来,证券化参与各方的积极性及证券化的成败将很大程度上取决于如何妥善处理会计与税收问题。