资产证券化业务中的会计政策选择研究
发布时间：2018-12-20 15:06
【摘要】：当前,我国资产证券化业务蓬勃发展,作为新型的资产流转方式,证券化产品具备丰富的内涵及外延,然而在学术及实务中与此相关的会计处理原则亟待完善,特别是企业类、特殊信贷类或新交易结构状态下的相关会计处理尤其匮乏,因此拓展其确认、计量及披露上的会计处理方法及提出相关会计处理规则中的问题和对策意义深远。基于此,本文首先梳理了当前证券化产品的交易设计结构,并提出对应的会计处理思路。其次创造性地从发起机构性质、资产证券化目的、监管规范度及市场接受度等角度阐述发起机构的出表动机,并揭示不同动机下的处理原则。最后结合我国证券化业务会计实务中的问题,分别从资产确认、分割监管、数理模型及信息披露等四个层面对会计相关准则提出建议对策。
[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.
【作者单位】： 四川长江职业学院;
【分类号】：F275;F832.51
本文编号：2388162
[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.
【作者单位】： 四川长江职业学院;
【分类号】：F275;F832.51
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