新金融资产转移准则对会计信息可靠性的影响探析——基于蚂蚁集团资产支持证券的案例分析  

Analysis of the Impact of the New Transfer of Financial Assets Criteria on the Reliability of Accounting Information——Case Analysis Based on Ant Group's Asset-Backed Securities

作　　者：龙锐[1] LONG Rui(Guangxi University,530000,Nanning,Guangxi,China)

机构地区：[1]广西大学,广西南宁530000

出　　处：《特区经济》2023年第8期55-59,共5页Special Zone Economy

摘　　要：财政部于2017年3月修订发布了新金融工具系列准则,对企业的会计核算与会计信息质量产生了重要影响。文章认为资产支持证券产品在流通过程中关于金融资产转移的判断存在一定的操纵空间,从而可能降低企业的会计信息质量。对此,本文通过对蚂蚁集团的案例进行分析,提出在财务报表附注中增加资产支持证券专项计划的相关内容披露的建议,助力提高会计信息质量。The Ministry of Finance revised and issued a series of new financial instrument standards in March 2017, which had an important impact on the accounting and accounting information quality of enterprises. This paper holds that there is a certain manipulation space in the judgment of financial asset transfer in the circulation of asset-backed securities products, which may reduce the quality of accounting information of enterprises. In this regard, this paper analyzes the case of Ant Group, and puts forward some suggestions to increase the disclosure of relevant contents of the special plan for asset-backed securities in the notes to the financial statements, so as to improve the quality of accounting information.

关 键 词：新金融工具准则 资产支持证券 金融资产转移 会计信息质量 可靠性 

分 类 号：F230[经济管理—会计学]