我国资产证券化发起人会计问题研究
本站原创 论文中文摘要：随着资产证券化在我国的引入和发展,我们有必要研究和制定关于资产证券化的会计准则,为资产证券化提供一套会计处理指南。本文从发起人的角度分析了资产证券化的会计确认、计量、披露及报表合并问题,最后针对我国现状,在 SPV 的设立、会计监管、会计准则的制定等方面提出了一些建议。全文共分四章:第一章是证券化资产的会计确认。这一章重点论述了“真实出售”的确认、发起人对证券化资产的确认、证券化资产减值的确认等问题,是本文的重点。笔者从会计确认的涵义、标准、基础等方面构建了会计确认的基础理论,为证券化资产确认的讨论打下基础。然后分别讨论了“真实出售”和发起人对证券化资产的会计确认。第二章是证券化资产的会计计量。证券化资产的会计计量和会计确认是相对应的,首先从 FASB、IASC 和我国三方面分别说明了对证券化资产会计计量的规定;然后从证券化资产的出售、初始计量、存续计量、减值的计量、减值的转回等方面探讨了证券化资产的会计计量问题。第三章是发起人的会计信息披露。在讨论了信息披露的原则和内容之后,着重说明了 FASB、IASC 在资产证券化会计披露和报表合并方面的研究,最后,探讨了我国发起人如何进行资产证券化的会计信息披露。第四章是政策建议。这一部分是在前面四部分的基础上形成的,重点从 SPV 的设立、会计监管、资产证券化准则的制定等三方面提出了一些建议
Abstract（英文摘要）： With the introduction and development of asset-backed securitization inChina,it is necessary to frame some accounting standards , which can providea suit of guidance for it. This thesis analyzes the accounting recognition,measurement, disclosure and consolidation about the asset backedsecuritization from the view of the traneror. Moreover, the author putorward some suggestions on the foundation of SPV, the enactment of theaccounting standards and also the supervision of accounting in the currentsituation. This thesis is divided into four chapters: The first chapter is the accounting recognition of the securitized asset.This part focuses on the recognition of the "true sale", the traneror’srecognition of the securitized asset and the impairment of the asset. Theauthor formulates the basic theories of accounting recognition from iteaning, criteria and bases, which make the foundation for the discussion ofthe securitized asset;After that, the author discusses "true sale" and thetraneror’s accounting recognition of the securitized asset. The second chapter is about the accounting measurement of thesecuritized asset. The measurement and recognition correspond closely.Firstly, it shows respectively three different regulations on the measurementof the securitized asset;they are FASB, IASC and our country, and thendiscusses about the accounting measurement from the selling price, originalmeasurement, continual measurement, impairment measurement andreversion of the impairment.The third part is about the disclosure of the traneror’s disclosure ofaccounting information. After discussing about the principle and contents ofthe disclosure, the author emphasizes on the research made by FASB andIASC on the accounting disclosure and consolidation of the statements of theasset-backed securitization. Then, he makes an investigation on how todisclose the accounting information from the traneror’s view in China.The fourth part is the policy suggestion. This part is based on the lastfour discussed ones, and it mainly gives suggestions on the foundation of SPV,the enactment of the accounting standards and also the supervision ofaccounting.
论文关键词： 资产证券化发起人；会计确认；信息披露；
Key words（英文摘要）： traneror of asset backed securitization；accounting recognition；accounting measurement；accounting disclosure；
Abstract（英文摘要）： With the introduction and development of asset-backed securitization inChina,it is necessary to frame some accounting standards , which can providea suit of guidance for it. This thesis analyzes the accounting recognition,measurement, disclosure and consolidation about the asset backedsecuritization from the view of the traneror. Moreover, the author putorward some suggestions on the foundation of SPV, the enactment of theaccounting standards and also the supervision of accounting in the currentsituation. This thesis is divided into four chapters: The first chapter is the accounting recognition of the securitized asset.This part focuses on the recognition of the "true sale", the traneror’srecognition of the securitized asset and the impairment of the asset. Theauthor formulates the basic theories of accounting recognition from iteaning, criteria and bases, which make the foundation for the discussion ofthe securitized asset;After that, the author discusses "true sale" and thetraneror’s accounting recognition of the securitized asset. The second chapter is about the accounting measurement of thesecuritized asset. The measurement and recognition correspond closely.Firstly, it shows respectively three different regulations on the measurementof the securitized asset;they are FASB, IASC and our country, and thendiscusses about the accounting measurement from the selling price, originalmeasurement, continual measurement, impairment measurement andreversion of the impairment.The third part is about the disclosure of the traneror’s disclosure ofaccounting information. After discussing about the principle and contents ofthe disclosure, the author emphasizes on the research made by FASB andIASC on the accounting disclosure and consolidation of the statements of theasset-backed securitization. Then, he makes an investigation on how todisclose the accounting information from the traneror’s view in China.The fourth part is the policy suggestion. This part is based on the lastfour discussed ones, and it mainly gives suggestions on the foundation of SPV,the enactment of the accounting standards and also the supervision ofaccounting.
论文关键词： 资产证券化发起人；会计确认；信息披露；
Key words（英文摘要）： traneror of asset backed securitization；accounting recognition；accounting measurement；accounting disclosure；