担保信托

制度层面的改革要从法律、会计、税收、担保、信托以及配套市场环境等多方面着手；

Systematic reform needs to be implemented in various aspects such as law , accounting , taxation , security and trusts ;

摩根大通进入信用担保公司和信托公司领域，实施的是一种利基策略（nichestrategy），在某种程度上来说是顺势而为。

In pursuing its niche strategy involving credit guarantee firms and trust companies , JPMorgan is to some extent making a virtue out of necessity .

首先，本文对附担保公司债信托进行了概念的解析，并说明其性质和特征。

Firstly , this article generalizes the basic legal concept of the secured corporate bond trustee and explains its nature and character .

最后，旨在联系我国的企业债券市场与信托业的发展历史与现状，强调在我国导入附担保公司债信托制度的现实意义与广阔前景。

Lastly , it is an analysis based on the history and the status quo of China'corporate bond market and its trust industry , which shows its practical meaning to introduce the secured corporate bond trustee to China .

通过将信托收据与质押权书、动产设备信托及让与担保等相关信托收据法律制度研究中文提要法律制度进行比较，阐明信托收据在市场经济中的价值。

By the comparison of the trust receipt with some other legal systems such as the letter of hypothecation , the trust of movable equipments and the transfer of property 's ownership for guarantee etc. , the part explains the value of the trust receipt in the market economy .

上世纪90年代亚洲金融危机期间，尽管拥有广东省政府的隐性担保，广东国际信托投资公司（guangdonginternationaltrust）仍走向了破产。

During the 1990s Asian financial crisis , the Guangdong International Trust went bust , in spite of an implicit Guangdong state government guarantee .

目前，《转融通办法》已经明确将转融通担保关系界定为信托。

At present , the Refinancing Measures has explicitly defined the refinancing guarantee relations as trusts .

就转融通业务中的担保制度来说，应当跳出让与担保或是信托的传统理论束缚，从业务的实践出发来构建适合业务发展的担保法律规定。

The guarantee system in refinancing should slip the leash from the traditional theories , such as transferring guarantee or trust , to establish a Guarantee Law that is suitable for business development on the basis of the business practices .

另外，由于重整中的公司的投资者的行为可能损害许多原来的担保债权人的利益，重整中的公司控制权人对原来的担保债权人也负有信托义务。

In addition , since the act of the investors of the reorganized corporation might damage the interests of the original secured creditors , the control rights holder of the reorganized corporation also bears fiduciary duty to the original secured creditors .