我国信贷资产证券化会计问题研究

Research on the Accounting Treatment of Credit Assets Securitization in China

本文分析比较了国际会计准则、美国会计法规和我国现行法规的相关规定。建议从出台针对SPV的专门会计制度、采用后续涉入法对资产终止进行确认、采用灵活多变手段提高公允价值计量金融资产的可操作性、丰富信息披露内容等方面入手,进而完善我国信贷资产证券化的会计处理。

The paper analyzes and compares the international accounting standards,US accounting regulationgs and the relevantprovisions of the existing legislation in China.Advicing from ruling specialized accounting system for the SPV,using continuing involvementapproach to confirm the terminationg of the asset,using the flexible means to improve operability of the fair value of financialassets,revealing more information and so on,to improve the accounting treatment in China.