Study On Accounting Problems Encountered By Sponsor Of The Asset Securitization

Asset securitization has been rapid development since generated for it's great advantages and the practical Significance. Through asset securitization , assets will be more liquidity,and not only financing needs achieved, but also improve the liquidity of the promoters asset, meet the promoters's capital adequacy ratio and improve the sponsor's financial structure.Given the rapid development of asset securitization, countries pay more attention to asset securitization accounting treatment . But as the devement of the financial markets and the financial derivatives, asset securitization so complex, that the accounting standards changed frequent. Based on this, this paper introduces the mose popular accounting treatment of the world, including the derecognised of the securitized asset , accounting measurement and disclosure of asset securitization , merger of the special purpose entities'accounting reports.Besides, comments some kinds of accounting methods, and pointed out the advantages and disadvantages.Our country came into contact with the securitization business since the nineties of the twentieth century, and entered into the actual operational phase in 2005, therefor our relevant asset securitization business is still simple. Ministry of Finance also published some accounting standards which adapt with the development of our asset securitization on the basis of foreign advanced standards. This paper describes the development of asset securitization status in our country at frist, and then, analyze the guidelines issued by relevant departments from the perspective of kings of accounting issue. After a brief comment, put forward my own opinions on the accounting for asset securitization and issued my own recommendations on the development trends of asset securitization in China.