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信贷资产证券化因其增强资产流动性和分散投资风险等作用,越来越受到各家金融机构的青睐。我国于2005年开始进行信贷资产证券化试点,目前仍处于起步和探索阶段,对于信贷资产证券化发展有重要影响的会计研究也同样处于起步和探索阶段。本文主要通过分析国外信贷资产证券化的会计处理和我国信贷资产证券化会计处理的相关规定,分析总结了信贷资产证券化会计处理在会计准则执行中的问题和对策,并以张家港农商行2015年第一期信贷资产证券化信托为例,对其会计处理进行具体分析。
Credit asset securitization is increasingly favored by various financial institutions for its role of enhancing asset liquidity and diversifying investment risks. China started the trial of securitization of credit assets in 2005 and is still in its infancy and exploration stage. Accounting research, which has an important influence on the development of credit asset securitization, is also in its infancy and exploration stage. This paper mainly analyzes the accounting treatment of foreign credit assets securitization and the relevant provisions of the accounting treatment of credit assets securitization in China, analyzes and summarizes the problems and countermeasures of the accounting treatment of credit assets securitization in the implementation of accounting standards, The first credit asset securitization trust as an example, a specific analysis of its accounting.