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资产证券化的进一步发展,不仅给金融业带来了巨大的变化,也给会计提出了新问题。会计确认问题是资产证券化会计的核心问题。虽然在我国现有的会计制度或准则中,有些内容是和资产证券化业务相关的。但是,我国对于资产证券化的系统的会计规范,仍然没有形成。“准则为主、制度并行,原则指导、规则推进”的规范模式对于我国资产证券化会计或许是一种理想的选择。
The further development of asset securitization not only brought tremendous changes to the financial industry, but also brought new problems to accounting. Accounting Confirmation is the Key Problem of Asset Securitization Accounting. Although some of the existing accounting systems or guidelines in our country are related to asset securitization business. However, our country’s systematic accounting norms for asset securitization still have not formed. The normative model of “criterion-based, system-parallel, principle guidance and rule-based promotion” may be an ideal choice for asset securitization in our country.