资产证券化流程及其会计处理研究

资产证券化是19世纪金融领域最重要的创新实践成果,它在西方发达国家发展迅猛,但在我国仍属于起步和探索阶段.与西方发达国家相比,我国资产证券化发展的程度不同、法律界限不同,会计处理流程也有差异.首先分析资产证券化的概念,解剖资产证券化的内涵和4种基本形式,其次详细解读最有影响力的信贷资产证券化的流程,最后对比国际和国内在会计上处理资产证券化的异同.认为在资产证券化过程中,证券化资产转让会计处理的关键和难点就是"真实出售"的确认,把握证券化资产控制权是否转移是解决问题的关键要素.

Research on asset securitization process and its accounting treatment

Asset securitization is the most important innovation practice of the financial sector over the last century, it is developing rapidly in western countries. However, in our country, it still belongs to the initial stage of exploration. Compared with western countries, China has different development levels of asset securitization, different legal limits and different accounting process. Firstly, this article presents a brief overview of the concept of asset securitization, analyses the connotation of the asset securitization and its four basic forms. Secondly, this article explains the process of the most influential credit asset securitization in detail. Finally, on the basis of comparing the similarities and differences between international and domestic on dealing with asset securitization, we think thst, in the process of asset securitization, the key and difficulty on the securitization of assets transfer to accounting treatment is ＂True Sale＂ confirmation. The key factor to solve the problem is whether the control right of securitization of assets transfers.