浅谈资产证券化会计信息的披露

资产证券化的本质是一种金融创新,是将传统金融资产重新组合,以满足企业多样化的融资需求和投资人的投资需求。但也恰恰是这种金融创新,导致了美国次贷危机,进而形成了全球性的金融海啸。究其原因,资产证券化会计信息披露不充分难逃干系,因此,有必要对资产证券化的会计信息披露加以研究。

The essence of asset securitization is one form of financial innovations.It makes a recombination of traditional financial assets to meet the need of corporations ＇ financing requirements and the need of investor＇s investment demand.The form of financial innovations,however,gave rise to the US sub-prime crisis,which caused the global financial crisis.One reason for the problem is the inadequate disclosure of accounting information.Therefore,it＇s necessary to make a research on the accounting information of asset securitization.