本文選題：發(fā)起人　切入點：金融資產(chǎn)終止確認　出處：《中國財政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：資產(chǎn)證券化作為一種金融創(chuàng)新工具,自20世紀70年代在美國出現(xiàn)后,在世界各經(jīng)濟大國得到了迅速的發(fā)展。自2005年建設(shè)銀行發(fā)行第一單信貸資產(chǎn)證券化項目以來,我國資產(chǎn)證券化業(yè)務(wù)取得了較快的發(fā)展。尤其近幾年,包括信貸資產(chǎn)證券化和企業(yè)資產(chǎn)證券化在內(nèi)的資產(chǎn)證券化業(yè)務(wù)發(fā)展迅速,資產(chǎn)證券化產(chǎn)品不斷創(chuàng)新。但是資產(chǎn)證券化創(chuàng)新的交易模式有可能帶來新的風(fēng)險,尤其金融資產(chǎn)證券化業(yè)務(wù)復(fù)雜的交易結(jié)構(gòu)會帶來復(fù)雜的會計處理問題,這對會計學(xué)術(shù)界和實務(wù)界均有一定的挑戰(zhàn)。另外,我國金融資產(chǎn)證券化業(yè)務(wù)開展較晚,相關(guān)的會計規(guī)范有待于進一步完善。因此,本文對金融資產(chǎn)證券化會計進行研究,有一定的理論和實踐意義。本文運用規(guī)范研究法,在行文中運用了歸納、演繹、對比和舉例等具體方法,主要研究發(fā)起人金融資產(chǎn)證券化兩個方面的會計問題:一是金融資產(chǎn)終止確認,二是特殊目的實體(SPE)的合并。首先,介紹了金融資產(chǎn)證券化的相關(guān)概念、金融資產(chǎn)終止確認的相關(guān)理論基礎(chǔ)和國內(nèi)外現(xiàn)行會計準則關(guān)于上述兩個問題處理方法的歷史變遷,并對相關(guān)處理方法進行了評析。其次,分析了我國資產(chǎn)證券化業(yè)務(wù)相關(guān)會計準則在理論上和實際應(yīng)用中存在的問題。我國金融資產(chǎn)證券化會計主要存在以下兩方面問題:一是在金融資產(chǎn)終止確認方面,繼續(xù)涉入法在理論上不能很好的符合會計準則內(nèi)在邏輯一致性的要求,風(fēng)險報酬轉(zhuǎn)移判斷標(biāo)準缺乏有效的約束性,控制的判斷標(biāo)準并沒有發(fā)揮出有效的作用;二是在特殊目的實體合并方面,“主要責(zé)任人”判斷標(biāo)準較為模糊,“可變回報”界定不夠清晰。最后,結(jié)合理論分析和實踐方面的問題,提出了以下建議:一是在金融資產(chǎn)終止確認方面,建議以控制權(quán)轉(zhuǎn)移為核心,完善金融資產(chǎn)終止確認方法,建議統(tǒng)一風(fēng)險報酬轉(zhuǎn)移測試模型;二是在特殊目的實體合并方面,建議明確“主要責(zé)任人”概念,確立“主要責(zé)任人”測試流程,建議進一步明確“可變回報”的內(nèi)涵。本文的主要創(chuàng)新點有兩方面:第一,在金融資產(chǎn)終止確認方面,嘗試從會計目標(biāo)理論、會計準則制定基礎(chǔ)出發(fā),從是否符合會計準則內(nèi)在邏輯一致性的角度,論述各種終止確認方法的優(yōu)缺點。同時,結(jié)合IASB與FASB在改進相關(guān)準則過程中的嘗試和我國金融資產(chǎn)證券化實務(wù)中的具體情況,提出了以控制權(quán)轉(zhuǎn)移為第一判斷標(biāo)準,同時將風(fēng)險報酬轉(zhuǎn)移作為第二判斷標(biāo)準,再配合繼續(xù)涉入法對后續(xù)涉入資產(chǎn)和負債進行計量的金融資產(chǎn)終止確認方法;第二,在特殊目的實體合并方面,本文在我國合并準則應(yīng)用指南的基礎(chǔ)上,結(jié)合FASB的觀點和我國金融資產(chǎn)證券化實務(wù)的情況,嘗試提出了完善“可變回報”概念,明確“主要責(zé)任”概念,確立“主要責(zé)任人”測試流程。本文的不足有三點:一是本文僅涉及了國際會計準則、美國會計準則以及中國會計準則在金融資產(chǎn)證券化方面的相關(guān)規(guī)定,并未對世界上其他主要國家的準則制定機構(gòu)的相關(guān)會計規(guī)范進行說明,可能會遺漏一些觀點;二是為使研究問題更加聚焦,本文集中研究發(fā)起人的兩個會計問題:金融資產(chǎn)終止確認和特殊目的實體合并,對發(fā)起人金融資產(chǎn)證券化的其他會計問題(資產(chǎn)的初始計量、后續(xù)計量和信息披露)并未涉及。三是,由于近年來多數(shù)資產(chǎn)證券化產(chǎn)品私募發(fā)行,相關(guān)項目計劃書沒有公開披露。因此,本文無法覆蓋所有資產(chǎn)證券化業(yè)務(wù),在實踐數(shù)據(jù)方面存在一定不足。
[Abstract]:Asset securitization as a financial innovation tool, since 1970s in the United States, has a rapid development in the economic power in the world. Since the issuance of Construction Bank in 2005 the first single credit asset securitization, asset securitization business in China has achieved rapid development. Especially in recent years, including the securitization of credit assets and enterprise asset securitization, asset securitization business development is rapid, innovative asset securitization products. But the asset securitization transaction mode may bring new risks, especially the financial transaction structure of asset securitization business complex will bring accounting problems in complex, the challenge to accounting academics and practice industry has carried out later. In addition, China's financial asset securitization business, the accounting standards need to be further improved. Therefore, the financial asset securitization Study on accounting, have certain theoretical and practical significance. This paper uses normative research method, in this paper the use of induction, deduction, comparison and example of specific methods, the main research initiated accounting problems in two aspects of financial asset securitization of financial assets: one is the termination confirmation, two is a special purpose entity (SPE) combined. Firstly, introduces the concept of securitization of financial assets, financial assets are derecognised the relevant theoretical basis and the current accounting standards on the two issues above historical changes of processing methods, and processing methods are analyzed. Secondly, analyzes the existing in theory and practical application of business China's asset securitization related accounting standards. China's financial asset securitization accounting mainly has the following two aspects: one is to confirm the termination of financial assets, the continuing involvement in theory Not very good compliance with accounting standards of internal logic consistency requirements, risk return shifting criteria of the lack of effective constraints, standard control did not play an effective role; two is the special purpose entity with respect, "the main responsibility" judgment standard is vague, "variable returns" are not defined clear. Finally, combined with the problems of theory and practice, put forward the following suggestions: one is the confirmation of the termination of financial assets, proposed to transfer control as the core, improve the financial assets are derecognised, suggestions for unified risk return shifting test model; two is the special purpose entity merging, suggest a clear concept the main responsibility ", the establishment of" process of the main responsible person "test, it is recommended to further clarify the connotation of" variable returns ". The main innovation of this paper has two aspects: first, in the financial Assets are derecognised, try the theory from accounting goal, accounting basis, from compliance with accounting standards internal logic consistency perspective, discusses the advantages and disadvantages of various termination confirmation method. At the same time, the combination of IASB and FASB in the improvement of the specific circumstances of the relevant standards in the process of trying and financial asset securitization in our country in practice the proposed transfer of control rights as the first criterion, while the risk return shifting as the second criterion, combined with the continuing involvement of the subsequent involvement of assets and liabilities measured by financial asset is derecognised method; in second, with special purpose entities, based on the application guide of our merger criterion. FASB, combined with the views of financial asset securitization practice, try to put forward to improve the "variable return" concept, clear the main responsibility "concept, establish" The main responsibility "test process. The shortcoming of this paper has three points: first, this paper relates only to the international accounting standards, the relevant provisions of the financial asset securitization of American accounting standards and Chinese accounting standards, accounting standard does not in the world other major national standard setting institutions that may be missing some views the two is to make the research problems; more focused, two accounting problems this paper focuses on the promoters: financial assets are derecognised and special purpose entities with the sponsors, asset securitization and other financial accounting problems (initial measurement, the assets of the subsequent measurement and disclosure of information) is not involved. Three, because in recent years the majority of assets securitization products private placement, public disclosure of relevant project books. Therefore, this paper does not cover all the asset securitization business, in practice there are aspects of a data It's not enough.

【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】：2017
【分類號】：F832.51;F275

【相似文獻】

相關(guān)期刊論文 前10條

1 段開峰,桑國權(quán);資產(chǎn)證券化融資方式議[J];商業(yè)會計;2000年03期

2 孫奉軍;美國資產(chǎn)證券化運作機制及其借鑒意義[J];經(jīng)濟工作導(dǎo)刊;2000年13期

3 朱蓮美,傅斌;銀行資產(chǎn)證券化問題研究[J];中央財經(jīng)大學(xué)學(xué)報;2001年01期

4 曹娟;資產(chǎn)證券化及試行途徑[J];統(tǒng)計與決策;2002年10期

5 詹小靚,孫曄;我國發(fā)展資產(chǎn)證券化的思路[J];南京航空航天大學(xué)學(xué)報(社會科學(xué)版);2002年03期

6 歐陽玉秀,秦默,顧振偉;加快金融創(chuàng)新 推進資產(chǎn)證券化[J];江蘇商論;2003年08期

7 楊新民;我國資產(chǎn)證券化融資模式的立法選擇[J];黑龍江金融;2004年04期

8 李敏,宋瑞波;企業(yè)資產(chǎn)證券化融資與其他融資方式的比較研究[J];云南財貿(mào)學(xué)院學(xué)報(社會科學(xué)版);2004年04期

9 林霞 ,劉豐 ,鄧明;我國開展資產(chǎn)證券化融資需解決的問題與對策[J];黑龍江對外經(jīng)貿(mào);2004年12期

10 韓文連;資產(chǎn)證券化中的若干會計問題[J];商業(yè)時代;2004年35期

相關(guān)會議論文 前2條

1 孫振華;;杭紹臺高速公路資產(chǎn)證券化融資模式探討[A];全國城市公路學(xué)會第二十一次學(xué)術(shù)年會論文集[C];2012年

2 李英;葉小渝;李殿明;徐兵;;城市污水處理行業(yè)中資產(chǎn)證券化的思考[A];全國小城鎮(zhèn)污水處理技術(shù)（設(shè)備）交流與工程咨詢研討會論文集[C];2003年

相關(guān)重要報紙文章 前10條

1 記者　 黃憲奇;資產(chǎn)優(yōu)良是證券化成功保證[N];中國證券報;2006年

2 鄭斌;資產(chǎn)證券化的法律障礙[N];中國城鄉(xiāng)金融報;2000年

3 本報記者 黃利明;資產(chǎn)證券化兩千億遠景 創(chuàng)新券商蠢動[N];經(jīng)濟觀察報;2005年

4 記者　 李俠;券商離資產(chǎn)證券化還有多遠？[N];金融時報;2005年

5 蔡原江;警惕資產(chǎn)證券化的風(fēng)險[N];市場報;2002年

6 ;如何看待資產(chǎn)證券化[N];上海證券報;2005年

7 張志斌;粵高速擬今年完成資產(chǎn)證券化融資[N];第一財經(jīng)日報;2007年

8 記者　 吳s，

本文編號：1590957