第三章是资产证券化的会计确认。
The third Chapter is accounting recognition of asset securitization.
资产证券化市场正日益国际化。
Securitization market is increasingly on an international scale.
资产证券化的最基本模式是转手交易模式。
The most basic mode of asset securitization is that of switching operation.
第二部分分析了资产证券化的收益和风险。
The second part analyses the profit and risk of Asset-backed securitization.
资产证券化迎来春天。
贷款服务机构可以是信贷资产证券化发起机构。
A loan servicer can be the originator of the securitization of credit assets.
其次分析了资产证券化对企业资本结构的影响；
Secondly, the asset securitization impact on enterprise's capital structure is analysed.
中国的资产证券化的研究工作已经超过10年。
China's asset securitization research work has been more than 10 years.
本文从不良资产证券化角度进行了探讨和分析。
The present paper is concerned with how to turn bad bank assets into securities.
目前为止，美国大部分的信贷崩溃都源自于资产证券化的失败。
So far most of the credit collapse in America has come from the demise of securitisation.
资产证券化不失为是处置不良资产的一个有效方式。
Asset Securitization is an effective method to deal with the non-performing assets.
目前，美国、欧洲已形成了相当规模的资产证券化市场。
Now, the United States and Europe have already formed a asset securitization market with considerable scale.
金融资产证券化；信用风险管理；信用评等；信用增强。
Securitization of Financial Assets; Credit risk management; Credit Rating; Cedit Enhancement.
信贷资产证券化不仅是一种经济现象，更是一个法律过程。
Securitization of credit assets is not only an economical phenomenon, but a legal process.
本文就是在这样的历史背景中，开始资产证券化的研究的。
This text begins to research of the securitization of the assets in such a historical background.
资产池设计是我国商业银行不良资产证券化过程中重要环节之一。
The design of asset pool is the important part in the process of such a securitization.
教育信贷资产证券化的本质是债性合约与股性合约的分工与融合。
The essence of education credit asset-backed securitization is division and integration of debts contract and shares contract.
本文就银行不良资产证券化在我国开展的一系列相关问题进行研究。
The aim of this paper is researching on the relevant problems concerning NPAS in China.
本文对我国银行资产证券化的运作程序以及它的影响进行了初步探讨。
This article has also researched the procedure of securitization of assets of Banks in China and its influences.
现阶段我国推行资产证券化，困难是客观存在的，包括技术与制度两个层面。
The difficulties of implementing asset securitization in our country are objective, including those at the technical and system levels.
因此，住房按揭贷款资产证券化在我国已迫在眉捷，是中国住宅商品化的出路。
So securitization of secured loan assets about housing is very necessary, and it is the way to Chinese housing commercialization.
随着资产证券化不断加强，股权托管逐渐成为中国近年来资产托管的重要种类。
With increasing assets securitization, equity trusteeship has gradually become an important type of assets trusteeship in China in recent years.
SPV作为资产原始权益人与投资者之间的中介，是资产证券化交易结构的核心。
As an intermediary between the undelying sponsor and the investor, SPV serves as the core of asset securitization trade.
和华尔街的其他各大投行类似，雷曼最初的裁员计划锁定在其抵押贷款创设和资产证券化两个部门。
Like other Wall Street Banks, Lehman focused its initial job cuts on its mortgage origination and securitization businesses.
而住房抵押贷款所具备的资产规模和良好质量，也十分适合作为我国资产证券化的切入点。
While housing mortgage loan has asset scale and good quality, which suits to be the point of tangency into asset securitization of our country.
但总体而言，与发行股票和长期次级债券相比，资产证券化对提高资本充足状况的作用有限。
But on the whole, compared with stock or long - term secondary bond, the effect of asset securitization on capital adequacy rate is really limited.
资产证券化对传统财务会计理论提出的新挑战，就是资产证券化会计所必须解决的基本问题。
Asset securitization puts forward a new challenge to traditional accounting theory, which is the basic problem to be discussed in this chapter.
整个不良资产证券化的信用评级是以现金结构分析为核心的，它包括资产池分析和现金流分析。
The core of credit rating in NPLS is the analysis of cash structure, which includes asset pool analysis and cash flow analysis.
整个不良资产证券化的信用评级是以现金结构分析为核心的，它包括资产池分析和现金流分析。
The core of credit rating in NPLS is the analysis of cash structure, which includes asset pool analysis and cash flow analysis.
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