【摘要】：當前,我國資產證券化業(yè)務蓬勃發(fā)展,作為新型的資產流轉方式,證券化產品具備豐富的內涵及外延,然而在學術及實務中與此相關的會計處理原則亟待完善,特別是企業(yè)類、特殊信貸類或新交易結構狀態(tài)下的相關會計處理尤其匱乏,因此拓展其確認、計量及披露上的會計處理方法及提出相關會計處理規(guī)則中的問題和對策意義深遠。基于此,本文首先梳理了當前證券化產品的交易設計結構,并提出對應的會計處理思路。其次創(chuàng)造性地從發(fā)起機構性質、資產證券化目的、監(jiān)管規(guī)范度及市場接受度等角度闡述發(fā)起機構的出表動機,并揭示不同動機下的處理原則。最后結合我國證券化業(yè)務會計實務中的問題,分別從資產確認、分割監(jiān)管、數(shù)理模型及信息披露等四個層面對會計相關準則提出建議對策。
[Abstract]:At present, asset securitization business in China is booming. As a new type of asset circulation, securitization products have rich connotation and extension. However, the accounting principles related to them need to be perfected in academic and practical fields, especially for enterprises. The special credit type or the new transaction structure state related accounting treatment is especially scarce, therefore expands its recognition, the measurement and the disclosure accounting treatment method as well as raises the related accounting treatment rule question and the countermeasure significance to be far-reaching. Based on this, this paper first combs the current securitization product transaction design structure, and proposes the corresponding accounting treatment thought. Secondly, the author creatively expounds the motivation of initiating institution from the aspects of the nature of initiating institution, the purpose of asset securitization, the degree of supervision norm and the degree of market acceptance, and reveals the principles of handling under different motivations. Finally, combining with the problems in China's securitization business accounting practice, this paper puts forward some suggestions on accounting standards from four aspects: asset recognition, division supervision, mathematical model and information disclosure.
【作者單位】： 四川長江職業(yè)學院;
【分類號】：F275;F832.51

【相似文獻】

相關期刊論文 前1條

1 胡志成;;我國企業(yè)集團財務公司開展資產證券化業(yè)務可行性研究[J];學習與實踐;2010年05期

相關碩士學位論文 前1條

1 袁逸;資產證券化產品發(fā)行過程中的盈余管理行為研究[D];蘇州大學;2016年

，

本文編號：2388162