發(fā)布時(shí)間：2018-06-02 22:57

  本文選題：企業(yè)資產(chǎn)證券化 + 交易結(jié)構(gòu)��； 參考：《上海交通大學(xué)》2013年碩士論文

【摘要】：我國企業(yè)資產(chǎn)證券化自2005年啟動(dòng)試點(diǎn)以來，由于主管部門依據(jù)“先試點(diǎn)、后立法”的原則，，導(dǎo)致目前我國企業(yè)資產(chǎn)證券化在制度建設(shè)和實(shí)務(wù)方面仍存在著不少待厘清和解決的問題。其中，最主要的問題就是法律法規(guī)的不完善和會(huì)計(jì)處理規(guī)范的不明確，這些問題極大地阻礙了我國企業(yè)資產(chǎn)證券化的試點(diǎn)進(jìn)程。本文試圖在分析我國企業(yè)資產(chǎn)證券化交易結(jié)構(gòu)和會(huì)計(jì)處理問題的基礎(chǔ)上，提出合理的方法和建議，從而完善現(xiàn)有制度體系的不足，推動(dòng)企業(yè)資產(chǎn)證券化業(yè)務(wù)在我國的發(fā)展。 本文的核心觀點(diǎn)為：第一，逐步建立一套企業(yè)資產(chǎn)證券化專門、統(tǒng)一的法律體系，完善交易結(jié)構(gòu)中SPV的“破產(chǎn)隔離”機(jī)制，實(shí)現(xiàn)基礎(chǔ)資產(chǎn)的“真實(shí)銷售”；第二，修訂企業(yè)會(huì)計(jì)準(zhǔn)則，對風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移程度進(jìn)行量化描述；建立一套合理、完善的企業(yè)資產(chǎn)證券化會(huì)計(jì)處理辦法，規(guī)范企業(yè)對會(huì)計(jì)政策和會(huì)計(jì)處理的選擇；第三，擴(kuò)大試點(diǎn)期間擬證券化資產(chǎn)的選擇范圍，如債權(quán)類資產(chǎn)分割后部分證券化，以滿足不同企業(yè)和市場上不同投資者的需求。 本文一共有六個(gè)章節(jié)，分別為“緒論”，“基本原理、實(shí)務(wù)發(fā)展及理論研究”，“企業(yè)資產(chǎn)證券化的交易結(jié)構(gòu)研究”，“企業(yè)資產(chǎn)證券化會(huì)計(jì)處理問題探析”，“進(jìn)一步研究——企業(yè)資產(chǎn)部分證券化”，以及“結(jié)論和討論”。在分析過程中，本文運(yùn)用了案例分析的方法，通過“融資租賃款證券化”和“BT項(xiàng)目回購款的部分證券化”兩個(gè)案例，分別介紹風(fēng)險(xiǎn)和報(bào)酬轉(zhuǎn)移程度的量化模型如何在實(shí)務(wù)中操作運(yùn)用，以及資產(chǎn)部分證券化如何進(jìn)行會(huì)計(jì)處理。
[Abstract]:Since the launch of the pilot project in 2005, because the competent authorities have been based on the principle of "first pilot, then legislate", As a result, there are still many problems to be clarified and solved in the system construction and practice of enterprise asset securitization in our country. Among them, the most important problems are the imperfection of laws and regulations and the unclear accounting rules, which greatly hinder the pilot process of enterprise asset securitization in China. Based on the analysis of the transaction structure and accounting treatment of enterprise asset securitization in China, this paper tries to put forward some reasonable methods and suggestions, so as to perfect the deficiency of the existing system and promote the development of enterprise asset securitization in our country. The core viewpoints of this paper are as follows: first, gradually establish a set of specialized and unified legal system of enterprise asset securitization, perfect the "bankruptcy isolation" mechanism of SPV in the transaction structure, and realize the "real sale" of basic assets; second, Revising the accounting standards for enterprises, quantifying the degree of risk and reward transfer, establishing a set of reasonable and perfect accounting treatment methods for asset securitization of enterprises, standardizing the choice of accounting policies and accounting treatment for enterprises; third, In order to meet the needs of different enterprises and different investors in the market, the scope of selection of quasi-securitization assets, such as partial securitization after the division of creditor's rights assets, is expanded during the pilot period. There are six chapters in this paper, which are "introduction", "basic principle, practical development and theoretical research", "Research on transaction structure of enterprise asset securitization", "Analysis of accounting treatment of enterprise asset securitization". Further study-partial Securitization of Enterprise assets, as well as conclusions and discussions. In the process of analysis, this paper uses the method of case analysis, through the two cases of "securitization of financial leasing funds" and "partial securitization of BT project repurchase funds". This paper introduces how to use the quantitative model of risk and reward transfer degree in practice and how to deal with asset part securitization.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.51;F275

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