资产证券化会计问题研究

资产证券化是近几十年来国际金融领域中最重要的一种金融创新。本文试图介绍资产证券化的运营过程，并继而讨论资产证券化引起的会计问题，笔者借鉴国外的实践经验，结合我国的情况，提出了有关建议和意见。

The Research of Asset Securitization Accounting Problem

Asset Securitization is one of the most important financial innovations in the international finance field in recent several decades. This thesis tries to introduce the operation process of Asset Securitization, and based the background information, to discuss the accounting problems, which Asset Securitization brings. As to the application of Asset Securitization in China, I study the practice in west countries and the native regulation circumstances, and ultimately I propose suggestions.