工业技术经济Issue(6)：93-101,9.DOI:10.3969/j.issn.1004-910X.2014.06.011
军工企业资产证券化的资产选择与 SPV 模式设计研究
Study on the Asset Selection and the SPV Mode Design on Asset Securitization of Military Enterprises
摘要
Abstract
Asset securitization is an important way for military enterprises to broaden the financing channels , improve enterprises’ asset management capabilities and develop the civil - military integration .And it is an inevitable choice that finance assists national defense economic developing .This article analyzed the special obstacles of military enterprises systematically from the aspects such as enterprise knowledge ,policies and regulations and property ownership .Then ,from the perspective of feasibility ,we drew the conclusions as follow . (1) Receivable accounts and defense patent are two scientific selections for military enterprises’ asset securitization . (2) Three types of SPV mode are constructed for asset securitization of China’s military enterprises ,namely single trust SPV mode ,enterprise group SPV mode and military industry combined SPV mode .And the military industry combined SPV mode is more appropriate at the current stage .关键词
军工企业/企业资产证券化/基础资产选择/SPV 模式Key words
military enterprise/asset securitization/underlying assets selection/SPV mode分类
管理科学引用本文复制引用
张旭,郭晓音,任丽明,李存金..军工企业资产证券化的资产选择与 SPV 模式设计研究[J].工业技术经济,2014,(6):93-101,9.基金项目
高等学校博士学科点专项科研基金“面向军民融合的军工企业资产证券化运作模式与政策研究”（项目编号20111101110033）。 （）
