资产证券化中的核心会计问题研究

Key Accounting Problems of the Assets Backed Securitization

资产证券化会计的核心问题是资产证券化业务应当被确认为一项销售业务作表外处理,还是应当被确认为一项融资业务作表内处理。本文根据《信贷资产证券化试点会计处理规定》就如何判断应收款风险与报酬转移问题、合格SPT的具体要求问题以及资产证券化中涉及的各个主体会计确认问题进行详细的分析,以便较好地解决会计处理问题,为我国资产证券化的开展扫除障碍。

The core problem of the accounting of the ABS is whether the business of the ABS must be confirmed as a sale business and treated as an off-sheet account or as a financial business and as an in-sheet account This paper explores how to judge the risks of payment receivable and the transfer of the remuneration, the detailed requirements of the qualified SPT and the account- ing subject problems. The paper aims to better the accounting treatment and remove the barriers of the ABS of China.