Show simple item record

dc.contributor.advisor孙丽影
dc.contributor.author钟孟恬
dc.date.accessioned2018-12-05T01:02:02Z
dc.date.available2018-12-05T01:02:02Z
dc.date.issued2017-10-31
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/167690
dc.description.abstract2005年,我国首次开始进行资产证券化试点。央行及银监会于2005年3月共同颁布了《信贷资产证券化试点管理办法》,批准国家开发银行和中国建设银行为首批信贷资产证券化单位。同年9月,证监会推出了我国首支企业资产证券化产品——中国联通的网络租赁费收益计划。2007年,又接连推行了第二批信贷资产支持证券的试点。然而,与之相关的会计问题也开始显现。由于资产证券化是一项复杂的业务,经济效益显著而风险复杂多变,所以相关的会计确认、计量、SPV合并、现金流量归属等都是比较棘手的问题。从我国开始试点到如今,已有十几年之久,与我国资产证券化业务相关的会计问题,却仍然存在很多有待商榷的地方。所以,探讨我国资产证券...
dc.description.abstractAsset-backed securitization in our country started in 2005. The people's bank of China and the China banking regulatory commission jointly promulgated the measures for the pilot securitization of credit assets management, then approved the national development bank and China construction bank first unit of credit asset securitization. In September the same year, the CSRC introduced the first enter...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=56546&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=61278
dc.subject企业资产证券化
dc.subject发起人
dc.subject会计核算
dc.subjectAsset-backed securitization
dc.subjectOriginator
dc.subjectFinancial Accounting
dc.title企业资产证券化发起人会计问题研究
dc.title.alternativeThe Research on Accounting Issues for Originator of Enterprise Asset-Backed Securitization
dc.typethesis
dc.date.replied2017-05-26
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:18420151151395


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record