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资产证券化会计的核心问题是资产证券化业务应当被确认为一项销售业务作表外处理,还是应当被确认为一项融资业务作表内处理。本文根据《信贷资产证券化试点会计处理规定》就如何判断应收款风险与报酬转移问题、合格SPT的具体要求问题以及资产证券化中涉及的各个主体会计确认问题进行详细的分析,以便较好地解决会计处理问题,为我国资产证券化的开展扫除障碍。
The core issue of securitization accounting is whether the securitization business should be recognized as a sales business off-balance sheet or should be confirmed as a financing business for the internal treatment. This article analyzes in detail how to judge the transfer of risks and remunerations of receivables, the specific requirements of eligible SPTs and the accounting verification of various entities involved in asset securitization according to the “Provisions on Pilot Accounting of Credit Assets Securitization” so as to be better To solve the problem of accounting treatment, remove the obstacles for the development of China’s asset securitization.