金融机构资产证券化发起人会计确认问题探讨  

Discussion of Accounting Recognition Issues Concerning Promoters in Financial Institution's Asset Securitization

作　　者：曹连娟[1] 

机构地区：[1]中国人民银行上海总部,上海200120

出　　处：《上海金融》2011年第7期114-116,共3页Shanghai Finance

摘　　要：本文分析了国外关于证券化资产会计确认的主流模式,并结合中国国情,对我国金融机构资产证券化发起人的会计确认问题进行了深入分析。The article analyzes overseas main methods of accounting recognition of securitized asset. And given China＇s conditions, the article delves into accounting recognition issues concerning promoters during asset securitization of China＇s financial institutions.

关 键 词：证券化资产 会计确认 发起人 

分 类 号：F830[经济管理—金融学]