国际会计准则已对资产证券化会计理论的发展奠定了坚实的基础,证券化会计确认是其中非常重要的部分,我国新准则对证券化会计确认也作了明确的规定,但有别于国际会计准则,在执行中应当结合中国实际,借鉴国际经验,保证我国证券化业务的健康发展。 International accounting standards have laid a solid foundation for the development of accounting securitization theory. Securitization accounting recognition is a very important part of it. Our country’s new standard also clearly stipulates the accounting recognition of securitization, but it is different from international accounting The guidelines should be based on the reality of China and learn from international experience in the implementation so as to ensure the healthy development of our country’s securitization business.