关于企业开展资产证券化的出表问题分析

Analysis on the Issue of List of Assets Securitization of Enterprises

资本市场的变化反映了经济发展的基本状态,企业遇到业绩和融资困难时,为了增加利润、完善会计报表会创新金融产品,把稳定的现金流基础资产转移为特殊目标载体。资产证券化出表能够调节业务体系,调整发展模式。企业在合并会计报表时产生的表外融资实际上就是为了促进企业资本实现修复。本文分析了企业开展资产证券化的出表问题,明确了现代企业发展过程中资产证券化出表需要注意的问题。

The changes in the capital market reflect the basic state of economic development.When companies encounter performance and financing difficulties,they innovate financial products in order to increase profits and improve accounting statements,and transfer stable cash flow basic assets to special target carriers.Asset securitization can adjust the business system and the development model.The off-balance sheet financing generated by companies in the consolidation of accounting statements is actually to promote the restoration of corporate capital.This article analyzes and elaborates on the issue of listing of assets securitization in enterprises,and clarifies the issues that need to be paid attention to in the process of modern enterprise development.