近幾十年來,金融資產證券化在美國及國際間均已蓬勃發展,相關之會計規範亦陸續發佈及修改。本論文首先將對資產證券化的定義作出詳細的介紹,並說明企業進行資產證券化的優點及誘因。之後將說明資產證券化衍生的相關會計問題,以及美國SFAS 140及台灣第33號財務會計準則公報,並且更進一步地探討為因應環境改變及實務需求,美國及國際間所陸續修改的相關公報內容及嶄新觀念;透過這些探討,本論文最後對台灣第33號公報提出以下的修改建議: 1. 跟進美國及國際之會計處理準則,與世界接軌。 2. 加強對「特殊目的個體」之規範。 3. 金融資產除列之判斷標準,可參考IAS 39之適用標準。 4. 建立公平價值之鑑定制度及機構。 5. 增加對清掃買權及移除帳戶條款之規範。
Financial Asset Securitization has been developed in the world for several decades, and the accounting standards of Financial Asset Securitization have been promulgated and revised constantly. My study first introduces the meaning of Financial Asset Securitization, and discusses the reasons enterprises apply Securitization. Then my study summarizes the accounting issues of Securitization and analyzes SFAS 140 and the ROC statement of Financial Accounting Standards No 33. Further more, I make a research of the relative bulletins, the drafts, and the new concepts that are developed in order to cope with the changes of the environment and the practice needs. At last, I try to give some suggestions about the ROC statement of Financial Accounting Standards No.33: 1. Catch up with the USA’s and the international accounting standards. 2. Regulate about SPE more strictly. 3. Refer to the derecognition steps of IAS 39. 4. Establish the systems and the institutions of fair-value valuation. 5. Regulate clean-up calls and removal-of-acconts-provisions.