The Research On Non-performing Asset Securitization Accounting Of China's Commercial Banks

Asset securitization is the most important financial innovations in the past 30 years. Along with economic development and financial technological innovation, the performance of asset securitization is becoming more complex. Asset Securitization is a structured financing, through a certain structure and separates the risks and benefits of assets, to enhance the liquidity of assets and improve efficiency in the use of funds. It is due to the asset securitization of the special features, making use of securitization has become an important way to deal with non-performing assets of commercial banks in China. Through asset securitization, will help the bank to adjust for bad debts, so that they increase the liquidity of assets to improve business performance. Non-performing assets securitization is a systematic project involving finance, accounting, legal and other fields. Each of the factors is important through the progress of asset securitization. In order to provide reasonable and objective accounting system to protect against non-performing asset securitization transactions, the research of non-performing assert securitization accounting is become more important.This article first analyze the basic principles and presentation of non-performing assets securitization, and then analyze accounting standards about non-performing asset securitization both at home and abroad. On this basis, research is focused on the non-performing asset securitization recognition, measurement and disclosure issues. The innovation of this article is analysis non-performing assets through the securitization process and the characteristics of the transaction, compared with the measurement differences and similarities between existing standers on the issue of accounting recognition at home and abroad. From the perspective of the quality of accounting information, study the economic substance of the transaction. And do a preliminary study in accounting recognition, measurement and disclosure of China's commercial banks non-performing asset securitization.