ZY项目信贷资产证券化信托模式下的会计问题研究

发布时间：2018-03-28 16:30

本文选题：资产证券化　切入点：特殊目的信托　出处：《哈尔滨工业大学》2014年硕士论文

【摘要】：信托模式下的信贷资产证券化作为一类重要的衍生金融工具，，充满活力，不断创新。自2005年起，该工具以惊人的速度在中国金融业蔓延、发展，渗入到金融行业的各个子行业。政府与金融业界认为，资产证券化将是中国金融行业的一片蓝海。随着学者相关研究的深入、实际业务指引的急切需求，有关部门制定出一批相应的准则。如何能准确的反映该类业务的经济行为，预见将会产生的经济后果，把控可能会产生的经济风险，会计记录的可靠性成为上述问题的重要前提。对相关会计准则妥当运用的重要性不言而喻。对此，能够正确处理在资产证券化业务中遇见的问题就显得格外重要。本文主要涉及四方面内容。首先，针对资产证券化业务在中国飞速发展的事实，要先理清我国信贷资产证券化发展的现状，从现状分析入手，结合国内外已有的研究成果以及相关法律法规和规章制度，揭示2012年重启后具有中国特色的信贷资产证券化的主流交易结构。归纳国内外现行的相关法律法规。提出信贷资产证券化对各个参与方的经济意义；其次，分析信托模式下资产证券化会计与传统会计的传承与革新，同时比较各种会计处理方式的优劣，并提出特殊目的信托与发起机构财务报表合并的具体办法；再次，利用上述理论指导实践工作。利用ZY中小企业贷款资产证券化项目，通过分析背景资料、交易结构、现行法规等资料，展现多种会计处理方式对于同一资产证券化项目的会计处理，由此分析实际资产证券化项目中会遇到的会计问题并提出解决对。将理论用于实践，推演了用不同会计处理所造成的不同经济后果；最后，判断我国资产证券化的发展方向。从风险控制与会计信息披露角度推断资产证券化未来发展对现存信托模式下资产证券化项目相关会计处理可能带来的影响，并提出应对建议。
[Abstract]:As a kind of important derivative financial instrument, credit asset securitization under trust mode is full of vitality and innovation. Since 2005, the credit asset securitization has spread and developed in China's financial industry at an alarming rate. The government and the financial industry believe that asset securitization will be a blue sea in China's financial industry. With the deepening of scholars' related research, there is an urgent need for practical business guidance. The relevant departments have formulated a number of corresponding guidelines. How can they accurately reflect the economic behavior of this kind of business, foresee the economic consequences that will occur, and control the economic risks that may arise? The reliability of accounting records is an important prerequisite for the above problems. The importance of proper application of relevant accounting standards is self-evident. In view of this, it is particularly important to be able to correctly deal with the problems encountered in asset securitization business. This paper mainly involves four aspects. First of all, in view of the fact that asset securitization business is developing rapidly in China, It is necessary to clarify the current situation of the development of credit asset securitization in China, start with the analysis of the current situation, and combine the existing research results at home and abroad, as well as the relevant laws, regulations, rules and regulations. This paper reveals the mainstream transaction structure of credit asset securitization with Chinese characteristics after restarting in 2012, summarizes the relevant laws and regulations at home and abroad, and puts forward the economic significance of credit asset securitization to each participant. Secondly, This paper analyzes the inheritance and innovation of asset securitization accounting and traditional accounting under the trust mode, compares the advantages and disadvantages of various accounting treatment methods, and puts forward the specific methods of combining the financial statements of special purpose trust and sponsoring institutions. Thirdly, Using the above theory to guide the practical work. Using ZY SME loan asset securitization project, through the analysis of background data, transaction structure, current laws and regulations, etc. To show the accounting treatment of the same asset securitization project by various accounting methods, and to analyze the accounting problems encountered in the actual asset securitization project and to put forward solutions to apply the theory to practice, The different economic consequences of different accounting treatments are deduced. Finally, Judging the development direction of asset securitization in China, we infer the possible influence of the future development of asset securitization on the accounting treatment of asset securitization items under the existing trust mode from the angle of risk control and accounting information disclosure, and put forward some suggestions.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42

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