资产证券化的会计处理

资产证券化凭其独特的构思和精妙的结构，既使发起人获得所需资金同时又有效地分散了资产支持证券的风险，因此成为当前国际金融市场上的宠儿。但是伴随资产证券化的广泛应用，出现了资产证券化的会计处理难题。本文从分析资产证券化的概念、特征入手，结合我国资产证券化的实际情况，探讨资产证券化的会计处理。

The Accounting Treatment of Assets Securitization

Assets securitization makes originators obtain capital and disperse risk of assets securitization effectively, because it has special conceive and excellent structure. So it is very popular in the international capital market. With its extensive use, it is difficult that the accounting treatment of assets Securitization is how to identify and measure it in the accounting process. This paper analyzes the concept and characteristics of assets securitization and discusses about its accounting treatment in our Chinese accounting environment.