Research On The Supervision System Of Financial Asset Securitization In Taiwan

The financial asset securitization is financing means to the future cash flow financing that means to rely on the sale of standardization of asset-backed securities,which can effectively improve the liquidity and digestion of non-performing assets of financial institutions,optimizing the structure of assets and liabilities,and to provide more investment options for investors.The article focuses on the "Taiwan financial asset securitization regulatory issues research,reaching the following research goals or solving related problems:firstly,based on the financial asset securitization about basic theory,the main benefits of financial asset securitization is to increase the liquidity of financial assets,to broaden the financing channels by financial institutions,dispersing the risk of assets and liabilities at the same time.Secondly,the study finds that the regulatory system of financial asset securitization in Taiwan is also an imported thing,and the legislation mainly uses the US commercial law and Japan's asset liquidity law.However,the"financial asset securitization Ordinance" and related legislation in Taiwan have regional characteristics.Moreover,the Taiwan area of financial asset securitization rules has its own characteristics in the "dual track" SPV architecture form,unified supervision mode and the protection of investors,promoting the development of the regional financial asset securitization.Finally,on the basis of area of Taiwan financial asset securitization supervision experience,improving asset securitization unified legislative mode and coordinating supervision departments,optimizing the SPV model and by means of information supervision and strengthen the protection of investors' interests.