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  本文選題：資產(chǎn)證券化　切入點：特殊目的信托　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文

【摘要】：信托模式下的信貸資產(chǎn)證券化作為一類重要的衍生金融工具，，充滿活力，不斷創(chuàng)新。自2005年起，該工具以驚人的速度在中國金融業(yè)蔓延、發(fā)展，滲入到金融行業(yè)的各個子行業(yè)。政府與金融業(yè)界認為，資產(chǎn)證券化將是中國金融行業(yè)的一片藍海。隨著學(xué)者相關(guān)研究的深入、實際業(yè)務(wù)指引的急切需求，有關(guān)部門制定出一批相應(yīng)的準則。如何能準確的反映該類業(yè)務(wù)的經(jīng)濟行為，預(yù)見將會產(chǎn)生的經(jīng)濟后果，把控可能會產(chǎn)生的經(jīng)濟風(fēng)險，會計記錄的可靠性成為上述問題的重要前提。對相關(guān)會計準則妥當(dāng)運用的重要性不言而喻。 對此，能夠正確處理在資產(chǎn)證券化業(yè)務(wù)中遇見的問題就顯得格外重要。本文主要涉及四方面內(nèi)容。首先，針對資產(chǎn)證券化業(yè)務(wù)在中國飛速發(fā)展的事實，要先理清我國信貸資產(chǎn)證券化發(fā)展的現(xiàn)狀，從現(xiàn)狀分析入手，結(jié)合國內(nèi)外已有的研究成果以及相關(guān)法律法規(guī)和規(guī)章制度，揭示2012年重啟后具有中國特色的信貸資產(chǎn)證券化的主流交易結(jié)構(gòu)。歸納國內(nèi)外現(xiàn)行的相關(guān)法律法規(guī)。提出信貸資產(chǎn)證券化對各個參與方的經(jīng)濟意義；其次，分析信托模式下資產(chǎn)證券化會計與傳統(tǒng)會計的傳承與革新，同時比較各種會計處理方式的優(yōu)劣，并提出特殊目的信托與發(fā)起機構(gòu)財務(wù)報表合并的具體辦法；再次，利用上述理論指導(dǎo)實踐工作。利用ZY中小企業(yè)貸款資產(chǎn)證券化項目，通過分析背景資料、交易結(jié)構(gòu)、現(xiàn)行法規(guī)等資料，展現(xiàn)多種會計處理方式對于同一資產(chǎn)證券化項目的會計處理，由此分析實際資產(chǎn)證券化項目中會遇到的會計問題并提出解決對。將理論用于實踐，推演了用不同會計處理所造成的不同經(jīng)濟后果；最后，判斷我國資產(chǎn)證券化的發(fā)展方向。從風(fēng)險控制與會計信息披露角度推斷資產(chǎn)證券化未來發(fā)展對現(xiàn)存信托模式下資產(chǎn)證券化項目相關(guān)會計處理可能帶來的影響，并提出應(yīng)對建議。
[Abstract]:As a kind of important derivative financial instrument, credit asset securitization under trust mode is full of vitality and innovation. Since 2005, the credit asset securitization has spread and developed in China's financial industry at an alarming rate. The government and the financial industry believe that asset securitization will be a blue sea in China's financial industry. With the deepening of scholars' related research, there is an urgent need for practical business guidance. The relevant departments have formulated a number of corresponding guidelines. How can they accurately reflect the economic behavior of this kind of business, foresee the economic consequences that will occur, and control the economic risks that may arise? The reliability of accounting records is an important prerequisite for the above problems. The importance of proper application of relevant accounting standards is self-evident. In view of this, it is particularly important to be able to correctly deal with the problems encountered in asset securitization business. This paper mainly involves four aspects. First of all, in view of the fact that asset securitization business is developing rapidly in China, It is necessary to clarify the current situation of the development of credit asset securitization in China, start with the analysis of the current situation, and combine the existing research results at home and abroad, as well as the relevant laws, regulations, rules and regulations. This paper reveals the mainstream transaction structure of credit asset securitization with Chinese characteristics after restarting in 2012, summarizes the relevant laws and regulations at home and abroad, and puts forward the economic significance of credit asset securitization to each participant. Secondly, This paper analyzes the inheritance and innovation of asset securitization accounting and traditional accounting under the trust mode, compares the advantages and disadvantages of various accounting treatment methods, and puts forward the specific methods of combining the financial statements of special purpose trust and sponsoring institutions. Thirdly, Using the above theory to guide the practical work. Using ZY SME loan asset securitization project, through the analysis of background data, transaction structure, current laws and regulations, etc. To show the accounting treatment of the same asset securitization project by various accounting methods, and to analyze the accounting problems encountered in the actual asset securitization project and to put forward solutions to apply the theory to practice, The different economic consequences of different accounting treatments are deduced. Finally, Judging the development direction of asset securitization in China, we infer the possible influence of the future development of asset securitization on the accounting treatment of asset securitization items under the existing trust mode from the angle of risk control and accounting information disclosure, and put forward some suggestions.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F830.42

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