合并问题一直以来都是资产证券化的核心问题,要结合SPE主体的确定条件以及有关转移资产的确认问题考虑有关证券化的合并。可从SPE的主体资格、证券化交易的会计确认与剩余收益的角度,提出一种综合的合并标准,来弥补目前合并标准中存在的缺陷。 Consolidation has always been the core issue of asset securitization. Consideration should be given to the merger of securitizations in light of the conditions for the determination of SPE entities and the confirmation of assets transferred. From the perspective of the main qualifications of SPE, the accounting recognition of securitization transactions and the residual income, a comprehensive merger standard can be proposed to make up for the shortcomings in the current merger standards.