本文關(guān)鍵詞：我國信貸資產(chǎn)證券化發(fā)起人會計問題研究　出處：《中國財政科學(xué)研究院》2016年碩士論文　論文類型：學(xué)位論文

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【摘要】：信貸資產(chǎn)證券化上個世紀(jì)首先產(chǎn)生于美國,后憑借提高流動性、融通資金等功能特征迅速風(fēng)靡全球。我國于2005年正式啟動信貸資產(chǎn)證券化的試點工作,中間因2008年金融危機的爆發(fā)而暫停一段時間,直到2012年信貸資產(chǎn)證券化試點工作重新啟動。經(jīng)過十年的發(fā)展,我國初步建立了具有我國特色的信貸資產(chǎn)證券化制度體系。信貸資產(chǎn)證券化交易結(jié)構(gòu)復(fù)雜、參與主體眾多。由于發(fā)展時間相對較短、經(jīng)驗積累不足,我國信貸資產(chǎn)證券化的實踐和研究都面臨著較大的困難。目前,我國對于國外信貸資產(chǎn)證券化發(fā)起人會計問題研究成果介紹的已經(jīng)比較多,也制定了一系列會計準(zhǔn)則和規(guī)范,但至今仍未建立專門針對信貸資產(chǎn)證券化的會計準(zhǔn)則體系,制度的缺失導(dǎo)致證券化實務(wù)的發(fā)展受到限制。發(fā)起人是信貸資產(chǎn)證券化的起點,是基礎(chǔ)資產(chǎn)的原始權(quán)益人,也是其賣方。發(fā)起人的會計問題既是理論界的研究重點也是會計準(zhǔn)則和規(guī)范關(guān)注的焦點。本文從發(fā)起人視角切入研究我國信貸資產(chǎn)證券化相關(guān)的會計問題,全文共分為五個部分。第一部分闡述了研究背景和意義,并對國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行綜述;第二部分以對信貸資產(chǎn)證券化的概念和運作流程的闡釋為切入點,重點分析了發(fā)起人會計處理相關(guān)的會計確認(rèn)、會計計量和特殊目的實體合并問題;第三部分全面分析美國會計準(zhǔn)則和國際會計準(zhǔn)則規(guī)范下信貸資產(chǎn)證券化發(fā)起人會計處理及對我國的啟示;第四部分對我國信貸資產(chǎn)證券化發(fā)展現(xiàn)狀及發(fā)起人會計處理相關(guān)的制度規(guī)范進(jìn)行了介紹,分析我國會計規(guī)范下信貸資產(chǎn)證券化發(fā)起人會計處理及國際差異,通過案例介紹了我國目前發(fā)起人實務(wù)中的會計處理,并提出我國信貸資產(chǎn)證券化發(fā)起人會計處理及規(guī)范存在的主要問題;第五部分就如何完善我國信貸資產(chǎn)證券化發(fā)起人會計處理及相關(guān)規(guī)范提出了具體建議。我國信貸資產(chǎn)證券化會計規(guī)范的某些方面不便于發(fā)起人實務(wù)中的具體操作,還有待進(jìn)一步的細(xì)化和完善。先進(jìn)的理論研究和完善的制度建設(shè)是推動信貸資產(chǎn)證券化實踐發(fā)展的重要支持和保障。我國應(yīng)努力建立并完善一套既體現(xiàn)國際趨同又符合我國國情的信貸資產(chǎn)證券化會計規(guī)范體系以及相關(guān)制度體系,指導(dǎo)信貸資產(chǎn)證券化發(fā)起人的會計處理,促進(jìn)信貸資產(chǎn)證券化實踐的發(fā)展。
[Abstract]:Credit asset securitization first appeared in the United States in 0th century, and then, with the function of improving liquidity and financing funds, it quickly became popular all over the world. In 2005, China officially started the pilot work of credit asset securitization. Due to the outbreak of the financial crisis in 2008, it was suspended for a period of time until 2012, when the pilot work of credit asset securitization was restarted. After a decade of development. China has initially established a credit asset securitization system with Chinese characteristics. The transaction structure of credit asset securitization is complex, the participants are numerous. Because of the relatively short development time, the accumulation of experience is insufficient. The practice and research of credit asset securitization in China are faced with great difficulties. At present, there are many research results on the accounting issues of the sponsors of credit asset securitization in China. Also has formulated a series of accounting standards and norms, but has not yet established a special credit asset securitization accounting standards system. The lack of institution limits the development of securitization practice. The initiator is the starting point of securitization of credit assets and the original rights and interests of the basic assets. The accounting problem of sponsors is not only the focus of the theoretical circle but also the focus of accounting standards and norms. This paper studies the accounting issues related to the securitization of credit assets in China from the perspective of sponsors. The paper is divided into five parts. The first part describes the background and significance of the research, and summarizes the relevant literature at home and abroad; The second part focuses on the accounting recognition accounting measurement and special purpose entity merger of sponsors accounting treatment based on the explanation of the concept and operation process of credit asset securitization. The third part comprehensively analyzes the accounting treatment of credit asset securitization sponsors under the American accounting standards and the international accounting standards and its enlightenment to our country; Part 4th introduces the current situation of credit asset securitization in China and the institutional norms related to the accounting treatment of sponsors, and analyzes the accounting treatment and international differences between the sponsors of credit asset securitization and the accounting standards of credit assets securitization in China. This paper introduces the accounting treatment in the current practice of sponsors in China through cases, and puts forward the main problems of accounting treatment and standardization of the sponsors of credit asset securitization in China. Part 5th puts forward some concrete suggestions on how to improve the accounting treatment and related norms of the sponsors of credit asset securitization in China. Some aspects of accounting standards for credit asset securitization in China are not convenient for the concrete operation of the sponsors in practice. . Advanced theoretical research and perfect system construction are the important support and guarantee to promote the practice development of credit asset securitization. China should make great efforts to establish and perfect a set of international convergence. The credit asset securitization accounting standard system and the related system system are also in line with the national conditions of our country. To guide the accounting treatment of credit asset securitization sponsors and promote the development of credit asset securitization practice.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F832.4;F830.42;F832.51

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