Research On Financial Motivation And Accounting Confirmation Of Asset Securitization Of G Company

Financing leasing companies have broad prospects for development in the medical industry.Because the country is now strictly controlling the "drug-based medicine" and the introduction of "medical separation" policies,it has a serious impact on the distribution of funds in many hospitals.However,in order to strengthen the hospital's own comprehensive strength,many hospitals nowadays need to introduce many expensive high-tech modern medical equipments.Many hospitals currently face the problem of insufficient funds.Under normal circumstances,the funds required for hospitals to purchase medical equipment,in addition to their own funds,have to rely on higher levels of financial allocations and through loans to commercial banks.However,at present,traditional financing methods have made it difficult for hospitals to obtain sufficient funds.However,the introduction of medical equipment needed by current hospitals through financial leasing has the following features: simple procedures and more flexible repayment methods.Although financial leasing companies can solve the problem of hospitals raising large amounts of funds within a short period of time,they are essentially transferring the problem of financial difficulties from hospitals to financial leasing companies.When financial leasing companies purchase medical equipment for hospitals in the early stages,enterprises need with a large amount of funds to advance,financial leasing companies are also faced with a huge demand for funds.Therefore,whether financial leasing companies can raise a large amount of funds in a short period of time has also become the key to the rapid growth and expansion of enterprises.While asset securitization happens to be able to help companies raise a large amount of funds in a short period of time,it is a financial tool to help companies solve their urgent needs,and financial leasing and asset securitization can cooperate with each other in many aspects,so financial leasing asset securities for financial leasing companies in developed countries in the West,it is a frequently used financing tool and has many mature experiences.This article analyzes the case through the first non-public financing lease asset-backed securities special plan for the company providing financial leasing services for the medical equipment service industry.First,it introduces the development background of financial leasing and development in China,and then introduces the impact of asset securitization on the financial leasing industry has been reviewed by scholars at internal and abroad on the securitization of financial leasing assets,and the related concepts,operating procedures and related accounting issues of the securitization of financial leasing assets have been introduced.Then,the case of asset securitization of G company was introduced.By introducing the transaction structure of special plan and asset-backed securities,as well as the related situation of basic assets,the financial causes of the securitization of leased assets to G company and the accounting treatment such as accounting recognition and accounting measurements,presentations,and disclosures are analyzed in detail.Finally,it summarizes the securitization of financial leasing assets of G company,and puts forward corresponding suggestions on the accounting issues and the areas in the transaction structure that still need improvement.At the same time,in order to promote the development of asset securitization in the financial leasing industry in China under the overall environment suggestions.