| 房地产投资信托(REITs)法律制度之基本理论 |
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| 引用本文： | 李智. 房地产投资信托(REITs)法律制度之基本理论[J]. 河北法学, 2007, 25(9): 66-76 |
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| 作者姓名： | 李智 |
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| 作者单位： | 上海大学,法学院,上海,200444 |
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| 摘 要： | 房地产投资信托(REITs)本质上是一种投资基金.它于1960年在美国通过法律得以确立.房地产投资信托,就其实质而言,是房地产投资权益的证券化,是房地产证券化中的一种形式.依据资金投向的不同,REITs分为权益型、抵押型与混合型三类.依据组织形式,房地产投资信托可以分为公司型与契约型.与房地产直接投资、一般公司股票和债券这些金融工具相比较,房地产投资信托为其组织者和投资者提供了超越其他房地产投资工具的显著优势.
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| 关 键 词： | 房地产投资信托(REITs) 内涵 法律关系 制度差异 发展轨迹 |
| 文章编号： | 1002-3933(2007)09-0066-11 |
| 修稿时间： | 2007-03-15 |
The Basic Principle of the Legal System for REITs |
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| LI Zhi. The Basic Principle of the Legal System for REITs[J]. Hebei Law Science, 2007, 25(9): 66-76 |
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| Authors: | LI Zhi |
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| Abstract: | REITs is a kind of investment fund in essence.It was created by law in the U.S.A. in 1960.In fact,it is the securitization of the real estate investment rights,and is one kind of the securitization of real estate.According to the direction of fund,REITs is divided into three kinds:equity one,mortgage one,and hybrid one.According to the form of organization,REITs is divided into company one and contract one.Compared with real estate direct investment,company stocks and bonds,REITs can provide more advantages for their organizing personnel and investors than other real estate investment tools. |
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| Keywords: | REITs intention legal relationship the difference of system the track of development |
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