资产证券化会计问题探究摘要 本文主要从资产证券化的会计确认、会计计量、会计报表合并和披露四个方面对资产证券化的会计处理问题深入地进行了探讨。首先介绍了资产证券化的定义、基本原理和交易结构等流程,并简单了解了国内外资产证券化关于会计方面的情况,奠定论述资产证券化的会计问题的基础；然后通过对国际会计准则委员会和美国财务会计准则委员会相关规定的介绍、分析；重点论述了基础资产转让给特殊目的实体应确认为销售进行表外处理还是作为融资担保进行表内处理,以及会计确认的标准问题。关键词：资产证券化 会计确认 会计计量 会计披露 报表合并AbstractThis paper mainly discusses the accounting treatment of asset securitization from four aspects: accounting confirmation, accounting measurement, accounting statement consolidation and disclosure. Firstly, this paper introduces the relevant terms, operating principles and basic operation flow of asset securitization, and briefly understands the status of asset securitization accounting at home and abroad, so as to lay a foundation for discussing the accounting problems of asset securitization. Then through the international accounting standards committee and the United States Financial Accounting Standards Board of the relevant provisions of the introduction, analysis. Emphasis is placed on the question of whether the promoter's transfer of the underlying assets to a special purpose entity should be recognized as an off-balance sheet treatment for sale or as a financing guarantee, and the criteria for confirmation.Keyword ： Asset Securitization ， Accounting Confirmation, Accounting Measurement, Accounting Disclosure Statement Consolidated目录一、引言..........................................................................................................................................1（一）研究目的与意义..........................................................................................................
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