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Question

资产证券化于70年代起源于美国，90年代迅速向全球发展，现在已成为各个国家和地区的企业进行融资的手段。随着金融创新技术的发展，资产证券化与衍生金融工具相结合，其表现形式日趋复杂。在我国，目前会计制度中有关于资产证券化的处理尚不成熟，资产证券化方面的每一步发展都是“摸着石头过河”。
资产证券化是国际金融领域最重要的创新之一。资产证券化作为一种结构性融资工具，具有其它融资方式不可替代的优点，是对传统的股票融资和债券融资的重大突破。它可以改善发起人的资产结构，提高资产的流动性，实现低成本融资，为整个金融市场的发展带来重大有利的影响。
本文共有四个部分：第一部分是资产证券化概述，主要介绍了资产证券化的相关概念、操作流程及优缺点，第二部分是本文的核心部分，主要论述发起人的会计处理问题。由于资产证券化发起人在整个资产证券化业务中处于核心地位，其会计处理也是资产证券化会计处理的主要内容。第三部分主要介绍了资产证券化的相关会计信息披露问题。第四部分，结合实际指出了我国证券化会计的发展并提出相关的问题及对策。

关键词：资产证券化 会计处理 会计信息披露

Answer 1

Asset securitization originated in the United States in the 70's, 90's the development of rapidly around the world, has now become the various countries and regions means of financing the enterprise. With the development of financial innovation, asset securitization and derivative financial instruments combined, its manifestations become increasingly complex. In China, the current accounting system on the treatment of asset securitization is not yet mature, and asset securitization side every step of the development is "trial and error."
Asset securitization is the field of international finance one of the most important innovations. Asset securitization is a structured finance instruments, with other irreplaceable advantages of financing, is a traditional stock financing and bond financing of a major breakthrough. It can improve the structure of the promoters of the assets, improve asset liquidity, low-cost financing, development of financial markets as a whole have significant beneficial effects.
This article has four parts: The first part is an overview of asset securitization, asset securitization are introduced related concepts, operational procedures and the advantages and disadvantages, and the second part is the core of this paper mainly discusses the accounting treatment of the promoters. As sponsors of asset securitization business in the entire asset securitization is the core of its accounting treatment of asset securitization accounting treatment is the main content. The third part introduces the asset securitization issues related to disclosure of accounting information. The fourth part, pointed out the light of the actual development of the securities of the accounting related issues and proposed countermeasures.

Keywords: Asset Securitization Accounting
Accounting Information
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Answer 2

Asset securitization derived from the United States in the 70 's. It globalized rapidly during the 90’s. Now it has become a means of financing among enterprises in various countries and regions. With the development of financial innovation and combination of asset securitization and derivative financial instruments, the form of securitization is becoming increasingly complicated. In our country, the management of asset securitization in the current accounting system is not completed, every step of development of asset securitization is “walking across the river by touching the rocks in water”
Asset securitization is one of the most important innovations in the area of international finance. Asset securitization is a structured finance instrument, which has irreplaceable advantages that absenting among other financing methods. It is a major breakthrough in traditional equity financing and debt financing. It can improve the promoter's asset structure; improve the liquidity of the assets, achieving low-cost financing. It has a significant beneficial impact on the development of the financial market.
There are four sections of this article: the first section is the overview of asset securitization. It mainly introduces the concepts related to securitization of assets, operational processes and the advantages and disadvantages, the second section is the core section of this article, it primarily addresses the accounting treatment of sponsors. Since the asset securitization sponsors play the core role in the asset securitization business, the accounting management is also the key elements of the assets securitization. The third section introduced the relevant accounting information disclosure of asset securitization. The fourth section focused on the asset securitization development in our country by considering the practice. It also listed the questions and the relevant recommendations.

Answer 3

Asset securitization in the 70 's from the United States, 90 quickly to global development, has become a means of financing enterprises in various countries and regions. With the development of financial innovation, combining asset securitization and derivative financial instruments, the form of increasingly complex. In our country, on the treatment of asset securitization in the current accounting system is not, every step of development of asset-backed securities are "move steadily."
Asset securitization is one of the most important innovations in the area of international finance. Asset securitisation as a structured finance instrument, with irreplaceable advantages other financing methods, is a major breakthrough in traditional equity financing and debt financing. It can improve the promoter's asset structure, improve the liquidity of the assets, enabling low-cost financing, for the development of the financial markets have a significant beneficial impact.
There are four parts of this article: the first is overview of securitization of assets, mainly introduces the concepts related to securitization of assets, operational processes and the advantages and disadvantages, the second part is the core section of this article primarily addresses the accounting treatment of sponsors. Asset securitization of asset securitization sponsors throughout at the heart of the business, the accounting treatment are also key elements of the accounting treatment of assets securitization. The third section focuses on the relevant accounting information disclosure of asset securitization. Part IV, pointed out that by combining our securitization accounting problems and countermeasures of development and to recommend appropriate.