According to the current law, as referring to the remoteness of the bankruptcy risk of SPV, Trust may be the right organization form, while the company may in much trouble and need be released.

• 按照现行立法，在特殊目的机构（SPV）破产风险隔离中，信托制组织形式较能满足风险隔离，公司制SPV则稍显窘迫，需要法律给于宽限。