资产证券化发起人会计确认问题研究
本站原创 论文中文摘要：本文以资产证券化发起人白勺会计确认作为研究对象,根据资产证券化基本原理和会计基本理论,对国外资产证券化会计确认规范,特别是金融合成分析法与后续涉入法予以了较为深入白勺剖析。在此基础上,笔者结合国内资产证券化实践白勺发展现状,进一步论证了我国现阶段应采用何种确认标准。本文主要得出以下观点:(1)金融合成分析法所依托白勺“控制权转移”标准,符合资产证券化基本原理,具有会计理论基础,我国现阶段应该选择“控制权转移”作为终止确认白勺主要标准,以适应国内证券化二级市场白勺发展;(2)对于“控制权”是否转移,应选取“转入方是否拥有出售或抵押被转移资产白勺能力”作为判断标准,并且这种能力要以“是否存在活跃交易市场”为判断前提
Abstract（英文摘要）：www.328tibet.cn This paper chooses the Accounting Recognize of Asset Securitization as the study object. According to the basic principles of Asset Securitization and basic theories of accounting, the author analyzes the foreign accounting recognize criterion of Asset Securitization, especially make a more in-depth analysis on Financial Component Approach and Continuing Involvement Approach. And on this basis, confirming that which accounting recognition standard should China choose as for its Asset Securitization practice.This paper has come to the following views: (1) The "surrender of control" which Financial Component Approach based on is according with both the principles of Asset Securitization and the accounting theories. At present, in order to meet the development of the secondary market for Asset Securitization, China should choose "surrender of control" as the main criteria for the termination of recognize; (2) We should choose "whether the traner has the ability to sell or mortgage the assets " to judge whether the "control" has been surrendered. Meanwhile, choose "the existence of active trading market" to determine that the assets can be sold.
论文关键词： 资产证券化；会计确认；控制权转移；
Key words（英文摘要）：www.328tibet.cn Asset Securitization；Accounting Recognition；Surrender of Control；
Abstract（英文摘要）：www.328tibet.cn This paper chooses the Accounting Recognize of Asset Securitization as the study object. According to the basic principles of Asset Securitization and basic theories of accounting, the author analyzes the foreign accounting recognize criterion of Asset Securitization, especially make a more in-depth analysis on Financial Component Approach and Continuing Involvement Approach. And on this basis, confirming that which accounting recognition standard should China choose as for its Asset Securitization practice.This paper has come to the following views: (1) The "surrender of control" which Financial Component Approach based on is according with both the principles of Asset Securitization and the accounting theories. At present, in order to meet the development of the secondary market for Asset Securitization, China should choose "surrender of control" as the main criteria for the termination of recognize; (2) We should choose "whether the traner has the ability to sell or mortgage the assets " to judge whether the "control" has been surrendered. Meanwhile, choose "the existence of active trading market" to determine that the assets can be sold.
论文关键词： 资产证券化；会计确认；控制权转移；
Key words（英文摘要）：www.328tibet.cn Asset Securitization；Accounting Recognition；Surrender of Control；