资产证券化的会计确认难题及其解决方法

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确认难题———销售抑或融资 ,这是发起人 (融资方 )的内在动力、金融创新技术发展、外在制度以及传统方法的缺陷共同作用的结果。解决资产证券化的会计确认难题的关键在于设置金融工具的终止确认标准。会计界制定了金融合成分析法来解决资产证券化的会计确认难题。

ACCOUNTING RECOGNITION POSER OF ASSETS-BASED SECURITIZATION AND ITS SETTLEMENT

Assets-Based Securitization (ABS) makes originators obtain capital and disperse risk of Assets-Based Security effectively,because it has special conceive and excellent structure.So it is very popular in the international capital market.With its extensive use,recognizing as sale or collateralized borrowing confuses accounting recogniton of ABS,which caused by improving financial report motivation of originator and finance innovate technique development.Financial component approach is used to resolve this problem.