【摘要】：當(dāng)前,我國(guó)資產(chǎn)證券化業(yè)務(wù)蓬勃發(fā)展,作為新型的資產(chǎn)流轉(zhuǎn)方式,證券化產(chǎn)品具備豐富的內(nèi)涵及外延,然而在學(xué)術(shù)及實(shí)務(wù)中與此相關(guān)的會(huì)計(jì)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(jié)構(gòu)狀態(tài)下的相關(guān)會(huì)計(jì)處理尤其匱乏,因此拓展其確認(rèn)、計(jì)量及披露上的會(huì)計(jì)處理方法及提出相關(guān)會(huì)計(jì)處理規(guī)則中的問題和對(duì)策意義深遠(yuǎn)�；诖�,本文首先梳理了當(dāng)前證券化產(chǎn)品的交易設(shè)計(jì)結(jié)構(gòu),并提出對(duì)應(yīng)的會(huì)計(jì)處理思路。其次創(chuàng)造性地從發(fā)起機(jī)構(gòu)性質(zhì)、資產(chǎn)證券化目的、監(jiān)管規(guī)范度及市場(chǎng)接受度等角度闡述發(fā)起機(jī)構(gòu)的出表動(dòng)機(jī),并揭示不同動(dòng)機(jī)下的處理原則。最后結(jié)合我國(guó)證券化業(yè)務(wù)會(huì)計(jì)實(shí)務(wù)中的問題,分別從資產(chǎn)確認(rèn)、分割監(jiān)管、數(shù)理模型及信息披露等四個(gè)層面對(duì)會(huì)計(jì)相關(guān)準(zhǔn)則提出建議對(duì)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(zhǎng)江職業(yè)學(xué)院;
【分類號(hào)】：F275;F832.51

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