Accounting Research On Asset Securitization In China

As be one of the most important financial innovation in international financial area ,the asset securitization business developed rapidly ,with the development of this way of finance in china,the asset securitization effected the company and enterprise deeply,then,the asset securitization accounting problem become a hot topic,it is necessary to research a accounting guidebook,,therefore,the asset securitization appears to be more complicated and becomes an important index to evaluating the development of a financial market. it has important value to guide the practice of the asset securitizationThe paper learns the theory of the asset securitization and other relative research results made by famous scholars and studies the problem of the asset securitization .Besides the preface, the paper consists of five parts. The preface briefly introduce the research background, significance and research measures. The first part of the paper takes a review on the research both the asset securitization and the asset securitization accounting . The second part puts forward the accounting problem of the asset securitization ,this part is the most important one of the article. The third part explains the current situation of the assert securitization in china and the problem to be found in practice. at the same time ,to provide some suggestions to solve the problem. The forth part analysis two parts about the asset securitization accounting problem,togive relative view . The fifth part concludes the paper' s main idea, and points out the innovation and inadequacy of the paper as well as proposes the further research direction. The study provides theoretical basis for the problem of the asset securitization accounting and for the guidance in the relative practice in enterprises.