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| 浅析台湾地区不动产证券化制度 | |
| 引用本文： | 陈承美. 浅析台湾地区不动产证券化制度[J]. 政法学刊, 2006, 23(2): 24-27 |
| 作者姓名： | 陈承美 |
| 作者单位： | 天津政法管理干部学院,天津,300191 |
| 摘 要： | 我国台湾地区于2003年7月制定了《不动产证券化条例》。不动产证券化的组织架构分为不动产投资信托和不动产资产信托,即信托制SPV。《条例》借鉴美国REIT设计了不动产投资信托制度,同时结合《金融资产证券化条例》设计了不动产资产信托制度。随着我国不动产市场的成熟,引进不动产证券化是市场发展的必然,在立法上,可以借鉴台湾地区的部分经验做法。 |
| 关 键 词： | 不动产证券化 不动产投资信托 不动产资产信托 |
| 文章编号： | 1009-3745(2006)02-0024-04 |
| 修稿时间： | 2006-02-22 |
An Analysis of Real Estate Security System in Taiwan Region |
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| Chen Cheng-mei. An Analysis of Real Estate Security System in Taiwan Region[J]. Journal of Political Science and Law, 2006, 23(2): 24-27 | |
| Authors: | Chen Cheng-mei |
| Abstract: | In July2003 Real Estate Security Act was laid down in Taiwan region.The structure of real estate security consists of investment trust and assets trust,that is Trust System,SPV.This act has established investment trust by referring to American REIT and set up assets trust by combining Financial Assets Security Act.This article analyzes the difference of the two parts and points out the defects of this system. |
| Keywords: | real estate security system real estate investment trust real estate assets trust |
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