为进一步促进我国资产证券化市场发展,应尽快完善有关配套机制,具体建议如下:兼顾国际会计准则,制定符合中国国情的资产证券化会计核算出表规范。资产核算出表是资产证券化的主要动因和必要条件,尽管国内外会计准则已经有原则性规定,但具体的会计操作标准并不统一。特别是,我国主要商业银行 In order to further promote the development of China’s asset securitization market, the related supporting mechanisms should be perfected as soon as possible. The specific proposals are as follows: taking into account international accounting standards and formulating accounting standards for asset securitization in line with China’s national conditions. The asset accounting table is the main reason and the necessary condition for asset securitization. Although the accounting standards both at home and abroad have been provided for in principle, the specific accounting standards are not uniform. In particular, China’s major commercial banks