163Vol.16No.3JournalofLiXinAccountingInstituteQuarterly2002920Sept.20,2002(430060),,;;;F83019A100926701(2002)0320015204()(SpecialPur2poseVehicle,SPV),(As2sets2BackedSecurities,ABS):11:,(),,200223226,51©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,(),21:,,(),,,,31:,,,,,,41;,:(1),;(2),;(3),:(1),,;(2),,,,,,;(3),,51:,,61:,,,:11,,,,21,;,;,31,,,(),,,,,,,,,,,,61©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,:,;,()();,//;,,:(1);(2)/;(3);(4);(5);(6);(7),,:(1),30,;(2);(3);(4);(5)1;(6),,,,,,,11,,,,:(1),;(2),;(3),,,,,21,,,(1),,,,,,,(2),,,,:,;,,,,(3)8%:,,,,1998270071©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,1998,8%,,,,,,31,,,,,,,,,,,,,,41,,,,,,,,51,,,,,,,,,,,[1].[M]1,19978[2].[M].,19982[3].[J].,1999(2)[4].[J].,1999(5)81©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.