文档介绍：山西财经大学硕士学位论文资产证券化会计问题研究姓名:王艳萍申请学位级别:硕士专业:会计指导教师:李玉敏 2008 33 摘要资产证券化凭借其独特的构思和精妙的结构,既使发起人获得所需资金同时又有效地分散了资产支持证券的风险,因此已经成为当前国际金融市场上的新宠。而且这种金融创新不仅涉及金融工具相关的问题还要求特殊的会计处理方法,也成为会计研究的重要课题之一。我国在2005年开始信贷资产证券化试点,2007年我国拟发行600亿资产支持证券,是第一批试点发行量的6倍,但是与资产证券化市场迅猛发展要求不相适应的是我国法律、会计和税收制度的“瓶颈”制约。本文的研究目的就是立足于会计视角,解决随着我国资产证券化产品的创新所带来的会计确认、计量等问题。本文在资产证券化会计研究的过程中,从分析资产证券化的概念、特征入手,介绍了证券化会计问题研究的历程及现状,紧紧围绕资产证券化会计的核心问题—会计确认、计量、SPE报表合并和信息披露,研究确定了资产证券化会计处理所需要的方法、判定标准以及相关实务的处理和披露问题。同时结合我国资产证券化的实际情况,探讨中国资产证券化的会计模式的构建。本文主要包括以下内容:第一部分是对资产证券化和资产证券化会计的概述,是论述资产证券化的会计处理的基础。第二部分研究了资产证券化相关的会计问题, 也是本文的重点内容,主要围绕四个基本问题—会计确认、会计计量、会计报表合并和会计信息披露展开研究。第三部分是对中国资产证券化会计问题的研究。重点介绍并评价了我国现阶段资产证券化会计规范,并在分析现行的规范在实践过程中暴露的问题的基础上,对我国资产证券化会计规范的构建提出建议。【关键词】资产证券化会计确认会计计量信息披露 4 Abstract Relying on its unique plot and exquisite structure, the assets securitization has made the originators obtain the assets they demand, as well as effectively dispersed the risks caused by the securitized assets; therefore, it has e the pet of the present international financial market. Moreover, the assets securitization has not only concerned with the relevant problems on the financial tools, but also required special accounting methods, ing one of the important subjects on the accountant study. Our country has started the pilot project on the Assets securitization of credit in 2005. In the year 2007, 60billion of Assets Backed Securities, which is 6 times of the first batch of pilot circulation, has been planed. However, our country’s law, accounting and the tax system have been patible with the demand of the swift and violent development of the market of the assets securitization. The research purpose of this thesis is, on the view of accounting, to solve the problems on the recognition of accounting and measures, etc. which have been brought about by the asset securitization. During the r esearching process of accounting for asset securitization, starting with the content and features of asset securitization, this thesis int