special purpose entity 中文意思是什麼
special purpose entity
解釋
特殊目的實體-
Securitization involves packaging similar assets such as mortgages and selling them to a trustee, either through the establishment of a special purpose vehicle （ spv ） or corporate entity
資產證券化就是通過成立一個特設載體（ spv ）或公司實體來對類似資產比如抵押進行包裝，然後將其賣給某一託管人。 -
Special purpose entity spe
特殊目的實體 -
The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion
第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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