一、问题的引出 特别目的实体/机构(special purpose entity/vehicie,简称为SPE,也称为SPV)是资产转移者或主要信托受益人设立的实体,用于执行实现某一特定目的的业务活动或与某一特定目的直接相关的一系列交易。设立SPE可采用的法律形式包括有限合伙企业、有限责任公司、信托或社团法人。其业务有资产证券化,合 I. Introduction of Problems The special purpose entity / vehicie (SPE for short, also referred to as SPV) is an entity set up by the asset transferor or the principal trust beneficiary to carry out the business activities for a given purpose Or a series of transactions that are directly related to a particular purpose. Legal forms that SPE may take to establish include limited partnerships, limited liability companies, trusts or corporate juridical persons. Its business assets securitization, together