资产证券化会计问题探究摘要本文主要从资产证券化的会计确认、会计计量、会计报表合并和披露四个方面对资产证券化的会计处理问题深入地进行了探讨。首先介绍了资产证券化的定义、基本原理和交易结构等流程,并简单了解了国内外资产证券化关于会计方面的情况,奠定论述资产证券化的会计问题的基础；然后通过对国际会计准则委员会和美国财务会计准则委员会相关规定的介绍、分析；重点论述了基础资产转让给特殊目的实体应确认为销售进行表外处理还是作为融资担保进行表内处理,以及会计确认的标准问题。关键词：资产证券化会计确认会计计量会计披露报表合并AbstractThispapermainlydiscussestheaccountingtreatmentofassetsecuritizationfromfouraspects:accountingconfirmation,accountingmeasurement,accountingstatementconsolidationanddisclosure.Firstly,thispaperintroducestherelevantterms,operatingprinciplesandbasicoperationflowofassetsecuritization,andbrieflyunderstandsthestatusofassetsecuritizationaccountingathomeandabroad,soastolayafoundationfordiscussingtheaccountingproblemsofassetsecuritization.ThenthroughtheinternationalaccountingstandardscommitteeandtheUnitedStatesFinancialAccountingStandardsBoardoftherelevantprovisionsoftheintroduction,analysis.Emphasisisplacedonthequestionofwhetherthepromoter'stransferoftheunderlyingassetstoaspecialpurposeentityshouldberecognizedasanoff-balancesheettreatmentforsaleorasafinancingguarantee,andthecriteriaforconfirmation.Keyword：AssetSecuritization，AccountingConfirmation,AccountingMeasurement,AccountingDisclosureStatementConsolidated目录一、引言..........................................................................................................................................1（一）研究目的与意义..........................................................................................................1（二）国内外研究现状..........................................................................................................2二、资产证券化概述......................................................................................................................4（一）资产证券化的定义.......................................................................................................4（二）资产证券化的基本原理和交易结构...........................................................................5（三）资产证券化的意义和影响...........................................................................................6三、资产证券化的相关会计问题分析及措施...............................................................................9（一）资产证券化会计确认问题分析及措施.......................................................................9（二）资产证券化会计计量问题分析及措施.....................................................................10（三）资产证券化会计信息披露与报表合并问题分析及措施.........................................13四、我国资产证券化会计规范存在的问题和原因.....................................................................15（一）我国资产证券化会计规范存在的问题和原因.........................................................15（二）我国资产证券化会计规范的完善措施.....................................................................16结论................................................................................................................................................18参考文献...................................................................................
