银行信贷资产证券化会计问题探讨

发布时间：2018-06-09 16:23

本文选题：信贷资产 + 资产证券化　；参考：《江西财经大学》2010年硕士论文

【摘要】：面对“金融脱媒”的挑战以及美国次贷危机的警示,我国银行近年开始积极进行以信贷资产证券化为代表的金融创新活动。会计问题是全面开展信贷资产证券化的关键问题,笔者从这一角度进行研究,以期对我国信贷资产证券化会计准则的完善和发展做出一点贡献。本文主要观点和结论有： (1)我国信贷资产证券化的会计确认采用的是综合会计确认模式,这较好地适应了我国目前的信贷资产证券化实践需要,并具有一定的前瞻性。但同时也存在操作难度大,原则性过强等缺点。笔者认为终止确认信贷资产的判断依据可以通过检测特殊目的实体能否控制证券化交易中所转移信贷资产的转让或抵押权来判断。同时应结合发起人合并问题全面考虑信贷资产证券化的会计确认方法,并持续关注国际上可能出现的新的会计确认方法,对我国信贷资产证券化的会计确认标准进行修改和完善。 (2)在信贷资产证券化会计计量方面,我国目前采用的是混合计量模式,对资产转移过程中形成的新金融资产和负债采用公允价值进行计量,但对新增金融资产和金融负债的公允价值无法获取情况下的会计处理未做任何规定。笔者认为,采用混合计量模式适应我国目前公允价值估计技术还不甚发达的现实情况,但随着公允价值估计技术的提高,应采用全面公允价值计量模式。此外,我们应针对目前的信贷资产实际使用情况,尽快对新增金融资产和负债公允价值无法获取时的会计计量进行规定。 (3)特殊目的实体与发起人报表合并处理是信贷资产证券化必须面对的重要问题。目前我国采用信托型特殊目的实体的方式规避了这一问题,短时间来看是比较可行的。但信托型特殊目的实体的资金募集有限,且无法实现彻底的破产隔离。而采用公司型特殊目的实体虽然目前的监管风险较高,但能彻底实现破产隔离。随着相关政策法规的完善,公司型特殊目的实体将是信贷资产证券化健康发展的必然选择。因此,我国《公司法》应尽快对公司型特殊目的的设立、组织机构等的相关立法进行规定,以适应信贷资产证券化的发展趋势要求。 (4)我国银行信贷资产证券化的信息披露存在披露不充分和银行的信息披露主体地位不明确两大问题。我们应明确银行的信息披露主体地位,对其信息披露义务做出明确详细规定,针对我国当前市场环境,加强信贷资产支持证券的风险信息披露管理工作。 (5)我国现有会计规范对资产证券化会计处理具有一定的指导意义,但由于缺乏一部专门的资产证券化会计准则,资产证券化会计处理仍然遇到了难以克服的困难。具体的层面上说,会计确认、计量上本身存在理论上的难度,如风险报酬分析法、金融合成分析法和后续涉入法的协调,公允价值和历史成本原则的协调；实际的操作中,对风险和收益的估计、终止确认部分和未终止确认部分各自公允价值的确定和分配比例的确定、特殊目的实体财务报表的合并和风险披露上,都存在很大的难度。为了更好地规范和指导资产证券化业务过程中的会计处理,笔者认为应该制定专门的资产证券化会计准则。
[Abstract]:In the face of the challenges of " financial disintermediation " and the warning of the US subprime crisis , our bank has started actively carrying out the financial innovation activities represented by the securitization of credit assets in recent years . The accounting problem is the key issue in the comprehensive development of credit asset securitization , and the author makes a contribution to the improvement and development of China ' s credit asset securitization accounting standards . The main viewpoints and conclusions are as follows :

( 1 ) The accounting confirmation of the securitization of credit assets in our country adopts the comprehensive accounting confirmation model , which is better adapted to the current credit asset securitization practice needs of our country and has a certain forward - looking perspective .

( 2 ) In terms of credit asset securitization accounting measurement , China currently adopts a mixed metering mode to measure the fair value of the new financial assets and liabilities formed in the process of asset transfer . However , with the improvement of the fair value estimation technology , the fair value measurement mode should be adopted . In addition , as the fair value estimation technology is improved , the fair value measurement mode should be adopted . In addition , we should make provision for the accounting measurement when the fair value of the newly added financial assets and liabilities cannot be acquired as soon as possible .

( 3 ) The combination of special purpose entity and originator ' s report is an important issue which must be faced by securitization of credit assets . At present , it is feasible to avoid this problem in short time .

( 4 ) The disclosure of information disclosure of bank credit asset securitization in our country is not sufficient and the information disclosure subject status of the bank is not clear two big problems . We should make clear the information disclosure subject status of the bank , make clear and detailed provisions on the information disclosure obligation , and strengthen the management of the risk information disclosure of the credit asset support securities for the current market environment of our country .

( 5 ) The existing accounting norm of our country has certain guiding significance to the accounting treatment of asset securitization , but because of the lack of a special asset securitization accounting standard , the accounting treatment of asset securitization is still difficult to overcome . At the specific level , the accounting confirmation and measurement itself have theoretical difficulty , such as the coordination of risk compensation analysis method , financial synthesis analysis method and follow - up approach , fair value and historical cost principle ;
In the actual operation , it is difficult to estimate the respective fair value of the risk and income , the determination of the respective fair value of the termination confirmation part and the unconfirmed part , and the merger and the risk disclosure of the financial statements of the special purpose . In order to better regulate and guide the accounting treatment in the asset securitization business process , the author believes that the specific asset securitization accounting standard should be established .
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F233;F832.51

【参考文献】