资产证券化的会计确认方法比较研究  

The Accounting Method of Recognizing the Asset Securitization

作　　者：韩国薇[1] 

机构地区：[1]长春金融高等专科学校会计系,吉林长春130028

出　　处：《长春金融高等专科学校学报》2012年第1期35-37,共3页Journal of Changchun Finance College

基　　金：吉林省教育厅"十一五"社会科学研究课题(吉教科文合字[2010]第294号)

摘　　要：资产证券化为我国融资难问题的解决提供了一种新的方式,被认为是20世纪金融市场中发展最为迅速的金融创新工具。资产证券化作为一种具有复杂结构的交易,这一交易结构的运行,需要法律、税收、会计制度、技术等层面的支持,其中会计制度是一个重要的方面。对资产证券化业务一般形式的会计业务发起人的会计处理理念进行阐述,并对我国资产证券化会计确认问题的相关会计制度进行国际比较和分析,可以为准则的应用和资产证券化在我国的进一步发展提供有益借鉴。Asset securitization provides a new of the solution of the difficulty of financing in China, and is considered to be the most rapidly developing financial innovations in the financial markets of the 20th century. As a complex structure of the transaction, the run of asset securitization need aspects of support, such as legal, tax, accounting systems, technology etc. The accounting system is an important aspect. It could provide a useful reference for the development of application and asset securitization in China to elaborate on the concept of accounting treatment of business sponsor in the general form of the asset securitization busi- ness accounting, as well as international comparison and analysis of accounting system that related to asset securitization accounting recognition.

关 键 词：资产证券化 会计确认 风险与报酬法 金融合成分析法 后续涉入法 

分 类 号：F235.2[经济管理—会计学]