In recent years, many researchers have begun to attend Assets Securitization, the related regulations and laws have been perfected and quite a few commercial Banks include Industrial bank co.
近年来，国内学者对资产证券化的研究不断深入，制度与法规逐渐完善，包括兴业银行在内的多家商业银行进行了资产证券化的尝试。
The paper aims at the accounting for Bank Credit Assets Securitization, and has studied the confirmation, measurement, consolidation of SPE and disclosure of Bank Credit Assets Securitization.
文章以银行信贷资产证券化会计处理为研究对象，研究内容包括银行信贷资产证券化的会计确认、会计计量、SPE合并问题及信息披露这几方面。
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