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伴随金融市场的快速发展,对金融资源优化配置提出更高的要求。然而从当前金融市场信贷资产使用情况看,因使用效率过低并不能保证信贷资产真正满足优质标准,更无从谈及提高业务透明度,要求做好会计处理工作。本次研究将对信贷资产证券化会计处理基本形式介绍,分析银行受信贷资产证券化影响,并提出银行信贷资产证券化会计处理建议。
With the rapid development of financial markets, higher requirements for optimizing the allocation of financial resources are put forward. However, judging from the current use of credit assets in financial markets, the use efficiency is too low, which can not guarantee that credit assets truly meet the quality standards. Moreover, we can not talk about improving business transparency and require accounting treatment. This study will introduce the basic form of accounting treatment of credit assets securitization, analyze the impact of bank securitization of credit assets, and put forward the accounting treatment advice of bank credit assets securitization.