关于资产证券化及会计处理的探讨

Probe on asset secuyitization and accouting transaction

资产证券化是金融创新浪潮中崛起的一种主流融资技术。它使贷款成了具有流动性的证券,盘活企业的存量资产,并优化其财务比率。然而,也相应地引发了一系列的会计问题。主要集中在转让方式或出售方式的会计确认、定价计量、会计报表合并及报表披露。

Asset securitization is a major finance method in finance innovation. It makes the loan more flexible and activate the deposit asset and optimize the financial rate. Meanwhile, there is a series of accounting related issues, such as accounting affirmation, computation and disclosure.