【作者】 任大权；

【导师】 孙天琦；

【作者基本信息】 山东大学 ， 金融学， 2008， 硕士

【摘要】 资产证券化是一种结构性融资活动,20世纪70年代在美国产生。伴随金融创新技术的发展,资产证券化与衍生金融工具相结合,形式呈现出复杂化,近几十年来在世界范围内取得了迅速的发展。我国近年来也已经开始信贷资产证券化的试点工作。资产证券化融资能否达到预期的财务目标,最终将通过不同的会计处理方式表现出来,因此资产证券化的会计处理问题非常复杂和重要,我国制定资产证券化的会计处理准则很有必要。由于资产证券化发起人在整个资产证券化过程中处于核心地位,本文主要论述发起人的会计处理问题。在论述了资产证券化的基础理论后,在分析、比较国外有关资产证券化会计准则的基础上,本文分析了我国有关资产证券化的会计规范和准则,并以中国建设银行2005年首期资产证券化试点为例,对其发起人的会计处理过程进行了具体分析。全文主要分为五个部分:第一章绪论简要论述了本文选题的意义。第二章论述了资产证券化的基础理论,包括其定义和发展、意义和影响、交易结构等方面。重点是资产证券化对发起人的意义以及真实出售问题。第三章分析了国外有关资产证券化会计准则,主要是美国会计准则和国际会计准则,并比较了两者之间的异同。重点包括两个方面,一是会计确认和会计计量问题,这两者的处理方法是相对应的。文章分别介绍了风险与报酬分析法、金融合成分析法和后续涉入法,并对其进行了评价;二是会计报表合并和信息披露问题。第四章分析了我国有关会计规定和会计准则的发展,主要是《信贷资产证券化试点会计处理规定》和《企业会计准则第23号——金融资产转移》,同样从会计要素定义,会计要素确认、计量,会计报表合并与信息披露等方面论述了资产证券化的会计问题。最后对其进行了评价并比较了它们之间的异同。第五章根据上述相关规定和准则,首先介绍了相关金融工具及其会计处理,包括服务资产,利率剥离,保留收益,利率互换,清算买权以及追索权义务等。然后以中国建设银行2005年首期资产证券化试点作为案例,分析了其会计确认与计量,会计记录,会计报表合并与信息披露等会计处理问题。更多还原

【Abstract】 Asset-backed securitization (ABS) is a kind of structure-financing, which emerged in the USA in the early of 1970s. With the development of finance innovation technology, ABS merges with derivative financial instruments, which make their external forms complicated, has developed rapidly all over the world. China has also been making experiment of ABS in recent years.Whether the financial aims can be achieved or not will be reflected through accounting finally, so the accounting treatment of ABS is very complicated and important, and it’s necessary for China to frame an accounting standards system.As the sponsor is the core of the whole business, its accounting treatment is also most important. So we made the accounting treatment of sponsor as our main study subject. After discussing the fundamental theories of ABS, and on the basis of analyzing and comparing the foreign relevant ABS accounting standards, this paper analyzed the relevant ABS accounting standards of our country, and also analyzed the accounting treatment of the experiment of China Construction Bank.The paper includes five parts:Chapter one discussed the significance of the subject briefly as an introduction.Chapter two discussed the fundamental theories of ABS, including its definition and development, significance and effect, trade structure and so on. The keystones are the significance of the ABS to its sponsor and the issue about true sale.Chapter three discussed the foreign relevant ABS accounting standards, mainly the SFAS and IAS, and compared the same and different points between them. The discussion focused on two aspects: the first is the accounting recognition and measurement, they correspond closely. The paper discussed three approaches respectively: Risk and Reward Approach, Financial Component Approach, Continuing Involvement Approach, and appraised them; the second is the consolidation of financial report and information disclosure. Chapter four analyzed the development of relevant regulation and standards of China, mainly the "pilot securitization of credit assets accounting" and the Accounting Standards No.23 "financial assets transfer" ,discussed the accounting treatment of ABS ,also including accounting definition, recognition, measurement ,consolidation of financial report and information disclosure . The paper appraised them and compared the same and different points between them at the end of the chapter.Chapter five introduced the service asset and other financial instruments and their accounting treatment, according to relevant regulation and standards discussed above, and then analyzed the accounting treatment of the experiment of China Construction Bank.更多还原