摘要
资产证券化会计的核心问题是会计确认问题 ,即资产证券化业务应当被确认为一项销售业务作表外处理 ,还是应当被确定为一项融资业务作表内处理 ,对此 ,“风险与报酬分析法”存在着概念内涵不致 ,不能够全面反映由于金融工具的发展使风险与报酬有效分解的状态、过于依赖获得资产的交易顺序等问题 ,“金融合成分析”,以控制权来决定资产的归属 ,承认金融资产和负债能分割为不同的组成部分 。
The key to solve asset securitization is how to identify it in the process of accounting,that is,it should be defined as a marketing on financing business in or off- balance sheet respectively Therefore,'the analysis methool at risk and remuneration' has many problems,such as inconsistancy on definition and connotation,incomprehersive reflect of efficient analysis of risk and remuneration due to the development of financial instruments;over-reliance on the transaction process of obtaining the asset.While 'the method at synthetic financial analysis can better solve the problems above,becanse it detines the attribute of the propecty throngh controlling right and it admit that the financial property and liability can be divided into different parts.
出处
《财经理论与实践》
北大核心
2002年第5期76-80,共5页
The Theory and Practice of Finance and Economics
