我国文化产业引入资产支持证券模式的难点与对策

发布时间：2018-07-11 11:34

本文选题：资产支持证券(ABS) + 文化金融　；参考：《开放导报》2010年04期

【摘要】：文化产业具有高资本密集特性,资本融通的有效性已成为其发展的瓶颈,我国文化产业引入资产支持证券(ABS)模式势在必行。本文在阐述国外文化产业资产证券化经验的基础上,从法律制度存在空白、税赋政策体系不完整和难以全面反映会计问题等方面,分析了我国文化产业目前试行资产证券化的难点。文章建议应重视和加快文化产业资产证券化的立法工作、完善文化资产价值评估制度、加强资产证券化的评级机制建设、借鉴国外文化产业ABS的发行模式,实现金融支持文化产业振兴和发展繁荣,拓展资本市场的广度和深度。
[Abstract]:The cultural industry has the characteristics of high capital intensive, the effectiveness of capital financing has become the bottleneck of its development. The introduction of the asset backed securities (ABS) model in our cultural industry is imperative. On the basis of expound the experience of asset securitization in foreign culture industry, this paper is a blank from the legal system, and the tax policy system is incomplete and is difficult to be completely counter. In the aspects of reflecting accounting problems, this paper analyzes the difficulties in the trial asset securitization of Chinese cultural industry. The article suggests that the legislative work of the asset securitization of cultural industry should be paid more attention to, the evaluation system of cultural assets value should be perfected, the construction of the rating mechanism of the asset securitization should be strengthened, and the financing of the foreign cultural industry ABS is used to realize the finance. We will support the revitalization and development of the cultural industry and expand the breadth and depth of the capital market.
【作者单位】：深圳信息职业技术学院;
【分类号】：F832.51;G124

【二级参考文献】