对资产证券化会计问题的探讨

A Discussion on the Accounting of Capital Security

资产证券化是国际资本市场上创新金融革命的一部分。作为一种创新的融资手段,资产证券化给会计带来了冲击和挑战。到目前为止,我国还没有关于资产证券化信息披露全面、系统的规定。我国应在借鉴国际惯例的基础上,尽量按照我国会计的传统习惯做出相应的规定,以便指导我国资产证券化的会计实践,促进我国资产证券市场的发展。

Capital security is a part of the creative monetary revolution in the international capital market.As a creative monetary means,it also brings an impact and challenge to accounting.So far there is no overall and systematic rule on the information of capital security.We should show some related regulations based on our traditional accounting customs to guide our accounting practice of capital security and promote the development of our capital security market.