发起机构信贷资产终止确认会计处理探析

发布时间：2018-05-25 00:29

本文选题：资产证券化 + 发起机构　；参考：《财会通讯》2017年34期

【摘要】：自我国在国际金融危机后成功试点发行了信贷资产支持证券,我国信贷资产证券化初步迈入了正规化阶段发展,作为目前我国规模最大的资产证券化业务,对其信贷资产终止确认问题的研究具有重要意义。本文以中国华融“新锐一期信贷资产证券化”为例,对其交易相关方、结构、基础资产池、本期证券基本情况进行分析,从特殊目的主体合并和金融资产终止确认两个方面提出会计处理方案,分析得出在发起机构保留拥有与金融资产相关现金流权利并将该现金流交付最终收款方的职责前提下,金融资产转移时的主要判断条件,并提出优化资产证券化业务会计处理的相应建议。
[Abstract]:China has successfully launched the credit asset backed securities after the international financial crisis. China's credit asset securitization has initially developed into the normalization stage. As the largest asset securitization business in China at present, it is of great significance to the research on the termination confirmation of its credit assets. Credit asset securitization, as an example, analyzes the basic situation of its transaction related parties, structure, basic asset pool, and current securities, and puts forward the accounting treatment scheme from two aspects: the merger of the special purpose subject and the confirmation of the termination of the financial assets. It is concluded that the sponsor reserves the right to have the cash flow related to the financial assets and the cash flow. On the premise of delivering the duties of the final payee, the main judgment conditions for the transfer of financial assets are also put forward, and corresponding suggestions for optimizing the accounting treatment of asset securitization business are put forward.
【作者单位】：郑州大学西亚斯国际学院;
【分类号】：F830.42;F832.4

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