Research On Accounting Of Assets Securitization

Since the 1990s, our country bond market has been developed swiftly specially between the bank. From the the beginning of 1980s, our country economical financial circles started securities theory discussion. The domestic financial organ successively proposed to develop the asset securities service. Because asset securitization have the function of disperse bank risk ,enhance property fluidity, rich financing method, therefore,developping asset securities in our country have practical significance.This article first elaborated the basic principle, the basic flow, then analyzed impact of asset securitization to all quarters. But as a result of asset securitization's particularity, enable it not to have toother properties, this causes the difference between securization asset and other properties related to accountants confirmed, accountant measures, the information discloses and consolidation of accounting report.Our country published the "Credit Property Negotiablesecurities Experiment Site Policing Method", "Credit Property Negotiable Securities Experiment Site Accounting Processing", "Property Support Negotiable Securities Information Discloses Rule", "Trust business Accounting Means", "Financial Tool Confirmation And Measurement Temporary provisions" (implementation),"Financial Organ Credit Property Negotiable securities Experiment Site Inspector General Policing Method", "Ministry of Finance, the National Tax affairs Bureau about Credit Property Negotiable Securities Related Tax policy Question Notice" and so on. The rules come to the standard implements.This article analyzed the influence to our market after the rule published, and take Jianyuan individual housing mortgage loan negotiable securities and the Kaiyuan credit property negotiable securities as the example, analyzed our country negotiable securities'characteristic, and put forward the corresponding policy proposal.