南方金融
南方金融
남방금융
SOUTH CHINA FINANCE
2014年
12期
54-59,100
,共7页
中央银行%资产证券化%美联储%货币政策%会计核算制度
中央銀行%資產證券化%美聯儲%貨幣政策%會計覈算製度
중앙은행%자산증권화%미련저%화폐정책%회계핵산제도
Central Bank%Asset Securitizaion%Federal Reserve%Monetary Policy%Accounting System
介入资产证券化业务在次贷危机爆发后成为美联储实施非常规货币政策的工具。本文研究美联储介入资产证券化业务的历程、动因、方式和范围，分析美联储对持有资产证券化产品和对特殊目的实体进行会计报表合并的核算规则，指出我国中央银行要研究建立与资产证券化业务相配套的风险监控机制、救助应急机制、市场沟通机制和会计核算机制。
介入資產證券化業務在次貸危機爆髮後成為美聯儲實施非常規貨幣政策的工具。本文研究美聯儲介入資產證券化業務的歷程、動因、方式和範圍，分析美聯儲對持有資產證券化產品和對特殊目的實體進行會計報錶閤併的覈算規則，指齣我國中央銀行要研究建立與資產證券化業務相配套的風險鑑控機製、救助應急機製、市場溝通機製和會計覈算機製。
개입자산증권화업무재차대위궤폭발후성위미련저실시비상규화폐정책적공구。본문연구미련저개입자산증권화업무적역정、동인、방식화범위，분석미련저대지유자산증권화산품화대특수목적실체진행회계보표합병적핵산규칙，지출아국중앙은행요연구건립여자산증권화업무상배투적풍험감공궤제、구조응급궤제、시장구통궤제화회계핵산궤제。
Intervened in asset securitization is the new abnormal monetary policy subject after the suprime crisis for Federal Reserve in US. This paper researches the way and situation that the Federal Reserve intervened in the asset securitization business, and the accounting rules that the Federal Reserve adopted to record the asset securitization products and SPVs. At last, the paper suggests that the central bank should study on the construction of the risk regulation mechanism, supporting mechanism, marketing communication mechanism and accounting system for asset securitization business.
