美国担保资产的会计处理汪洪波金融机构以债权资产为担保在资本市场上筹集资金，目前已成为世界金融、资本市场上的一种普遍现象，反映了金融工具的又一创新─—资产证券化的兴起。作为一种新兴的融资手段，资产证券化给会计理论和实务带来了许多值得探讨的问题，有关担保... Accounting for Assured Assets in the United States Wang Hongbo Financial institutions that raise funds in the capital markets with secured debt assets have now become a common phenomenon in the world’s financial and capital markets and reflect yet another innovation in financial instruments - asset securitization The rise. As an emerging financing method, asset securitization has brought many problems to be discussed in accounting theory and practice.