Accounting Regulation Of Asset Securitization

As a financial derivative innovation, securitization has a promising future. Experiencing the subprime mortgage crisis, we learn that securitization can also bring us a disaster by its instinct adventures. In the post-crisis periods, how can we monitor the securitization by accounting regulation to make it develop smoothly that we looking for, it is the main point of this article. The author combined the background of the subprime mortgage crisis and foreign successful regulation experiences in a attempt to get some enlightenments. It is at the beginning of adventure analysis of the securitization. The main point of the accounting regulation of the securitization is the fair accounting, information disclosure, internal control and so on.Our country's asset securitization is still in its infancy stage, the relevant research is still under probing process. This subprime crisis gave us a good lesson about the asset securitization. The supervisors make use of the derivative accounting information to evaluate the potential adventures, in order to prevent risks.This paper has five parts:The first part is the introduction, generalizing the background, bibliography, and the basic framework etc.Part two introduces the basic theories of the accounting regulation of the securitization and analyzes the financial basic of the accounting regulation of the securitization.The main point of the partⅢ,Ⅳ,Ⅴis the core of the article. It analyzes the accounting regulation by the cause of the adventures, internal control, and information disclosure. Based on the researching, the author gave her own opinions about the accounting regulation of the asset securitization.The last part of the paper is about the China's current assets development, generalizing the current foreign accounting regulation. About the future of our country's road to asset securitization, author gave her own opinions.