我国信贷资产证券化发起人会计问题研究

发布时间：2018-01-14 11:40

本文关键词：我国信贷资产证券化发起人会计问题研究　出处：《中国财政科学研究院》2016年硕士论文　论文类型：学位论文

【摘要】：信贷资产证券化上个世纪首先产生于美国,后凭借提高流动性、融通资金等功能特征迅速风靡全球。我国于2005年正式启动信贷资产证券化的试点工作,中间因2008年金融危机的爆发而暂停一段时间,直到2012年信贷资产证券化试点工作重新启动。经过十年的发展,我国初步建立了具有我国特色的信贷资产证券化制度体系。信贷资产证券化交易结构复杂、参与主体众多。由于发展时间相对较短、经验积累不足,我国信贷资产证券化的实践和研究都面临着较大的困难。目前,我国对于国外信贷资产证券化发起人会计问题研究成果介绍的已经比较多,也制定了一系列会计准则和规范,但至今仍未建立专门针对信贷资产证券化的会计准则体系,制度的缺失导致证券化实务的发展受到限制。发起人是信贷资产证券化的起点,是基础资产的原始权益人,也是其卖方。发起人的会计问题既是理论界的研究重点也是会计准则和规范关注的焦点。本文从发起人视角切入研究我国信贷资产证券化相关的会计问题,全文共分为五个部分。第一部分阐述了研究背景和意义,并对国内外相关文献进行综述;第二部分以对信贷资产证券化的概念和运作流程的阐释为切入点,重点分析了发起人会计处理相关的会计确认、会计计量和特殊目的实体合并问题;第三部分全面分析美国会计准则和国际会计准则规范下信贷资产证券化发起人会计处理及对我国的启示;第四部分对我国信贷资产证券化发展现状及发起人会计处理相关的制度规范进行了介绍,分析我国会计规范下信贷资产证券化发起人会计处理及国际差异,通过案例介绍了我国目前发起人实务中的会计处理,并提出我国信贷资产证券化发起人会计处理及规范存在的主要问题;第五部分就如何完善我国信贷资产证券化发起人会计处理及相关规范提出了具体建议。我国信贷资产证券化会计规范的某些方面不便于发起人实务中的具体操作,还有待进一步的细化和完善。先进的理论研究和完善的制度建设是推动信贷资产证券化实践发展的重要支持和保障。我国应努力建立并完善一套既体现国际趋同又符合我国国情的信贷资产证券化会计规范体系以及相关制度体系,指导信贷资产证券化发起人的会计处理,促进信贷资产证券化实践的发展。
[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.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.4;F830.42;F832.51

【参考文献】