论SPE的会计问题

On the Problems in SPE Accounting

SPE是资产证券化中的重要一环,对其如何进行会计处理可直接决定表外融资是否成功。但SPE会计处理的复杂性使得公司通过特殊安排,可以达到粉饰报表,逃避监管的目的,从而增加公司和金融市场的风险。安然事件直接促发了美国对SPE确认和合并会计问题的修改,并引起了规则导向和原则导向两种准则制定模式的大讨论。本文在介绍和比较FASB和IASB对SPE会计处理方法的基础上,谈了一些自己的看法。

The success of firm's off sheet finance is determined by SPE accounting which is a key process to securitization But the complicated SPE accounting under the management's special arrangement increases the risks of company and financial market through colorful reports and escaping regulatioa The Enron Ltd Scandal resulted in the modifying of the accounting standard to SPE about its recognition and consolidation and leaded to broad discussion about principle based or rule based standard setting. The paper reviews the SPE accounting of FASB and IASB, then presents some suggestions for SPE standard setting in China.