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The first is the introduction, which introduces the background and significance of topic ,and introduce the definiens of asset-banked securities and the development of asset-banked securities at home and abroad, and the studies of asset-banked securities, to point out that the study of the accounting for asset-banked securities and special purpose entities is a relatively unfamiliar topic in china ,which has not form a fairly complete theoretical system, and then describes the research methodology and the innovation of this paper .

论文共分五大部分,第一部分绪论介绍了选题背景和意义,介绍了资产证券化的涵义及国内外发展现状、国内外的研究综述,指出对资产证券化会计与特殊目的实体的研究在中国还属于比较陌生的课题,没有形成比较完善的理论体系,最后,就本文的研究方法及创新点作了初步论述。

Education2002/09-2003/12 Maastricht University, NetherlandsMaster of Social Security1989/09-1993/07 Renmin University of ChinaBachelorProfessional certificationFRMThe China Securities Association, a practicing certificateCurrent treatment minimum wage: RMB 530,004 / year = 44,167 / month × year fixed-DecemberExperience2007/07- present Union Life Beijing Company Compliance Risk Management Department / General Manager of Corporate Risk Management Committee Member and the Investment Management Committee members of BeijingReporting Objects: Company CROWork: Economic Capital Management asset-liability management comprehensive risk management Compliance Management Investment Risk Management Investment Performance Evaluation Management Legal Services Corporate Risk Management Committee Member, and the investment management committee members, participation in pension and asset management companies to build.2003/11-2007/06 Taikang Life Beijing Company Risk Management / Manager BeijingReporting object: department headWork: measuring market risk economic capital and credit risk economic capital integration of the entire company's economic capital, including the insurance risk and operational risk economic capital, economic capital internal controls and operational risk management a variety of risk analysis and asset liability management study capital management and capital allocation Risk Management and Performance Evaluation liability company-wide asset-liability management in the enterprise annuity on training and preparation for data preparation, as well as the preparation of Tyco pension.

教育背景2002/09-2003/12 荷兰马斯特里赫特大学社会保障硕士1989/09-1993/07 中国人民大学经济学学士专业证照FRM 中国证券协会执业证书目前待遇基本工资:人民币 530,004/年= 44,167 /月×全年固定12月工作经历2007/07-至今合众人寿北京总公司风险合规管理部/总经理公司风险管理委员会会员以及投资管理委员会会员北京汇报对象:公司CRO工作内容:经济资本管理资产负债管理全面风险管理合规管理投资风险管理投资绩效评估管理公司法律事务公司风险管理委员会会员以及投资管理委员会会员,参与养老金公司和资产管理公司筹建。2003/11-2007/06 泰康人寿北京总公司风险管理部/经理北京汇报对象:部门负责人工作内容:计量市场风险经济资本和信用风险经济资本整合整个公司旳经济资本,包括保险风险经济资本和业务风险经济资本内部控制和操作风险的管理各种风险的分析以及资产负债管理研究资本管理和资本配置风险管理和绩效评估负债整个公司资产负债管理参与企业年金的关于培训和筹备资料准备以及泰康养老金筹建。

Article 30 Securities companies and asset custodians shall ensure that a client can at such time and in such manner as is agreed upon in a target asset management contract make inquiries about, among other relevant information, the portfolio status, changes in net value, transaction records of asset in his or its target asset management account

第三十条证券公司、资产托管机构应当保证客户能够按照定向资产管理合同约定的时间和方式,查询客户定向资产管理账户内资产的配置状况、净值变动、交易记录等相关信息。

Research on asset liability management is summed up from domestic and overseas banks asset liability management, insurance and pension plan, long-term financial planning issues and multistage financial asset allocation in this paper. Application of scenario generation and stochastic programming in multistage asset liability management is also discussed.

在我国的经济背景下,考虑未来的不确定性,对我国养老金资产负债管理、银行资产负债管理、投资基金的资产配置及个人财务计划问题进行了研究,即(1)在资产负债管理随机规划模型的基础上,根据国内实际情况,改进了模型的约束条件,建立了适合国内情况的资产负债管理模型。

In the second section,Ianalysis the pattern of interest transportation,point out that the purchase and sale ofmanufactures,trusteeship management,contract management,leasehold management,relevant assure,the capital impropriate,the permute of asset,the purchase of asset,thefranchise of trade mark,the transfer of immateriality asset,the integrate serve,theparent company's use of the asset to purchase the new stock and the donation of assetare the primary ways of the related party transaction of listed company.

在第二节,作者对利益输送的模式进行了分析,指出产品购销、托管经营、承包经营、租赁经营、关联担保、资金占用、资产置换、资产收购、商标的独家使用许可、无形资产转让、综合服务、母公司用资产配股、资产馈赠等十三种手段是上市公司关联交易的主要手法。

By expounding the legal doctrine of asset securitization and the complicated legal relationships among them, with the help of the comparative research on the related legal systems in our country and other countries with mature asset securitization in the world, this dissertation discusses the jurisprudential foundations and realistic significance with which our country makes housing mortgage loan as point of tangency of asset securitization, analyzes a lot of legal barriers that our country shall face when carry out securitization of housing mortgage loan under current social environment for the legal system, and thereupon the author brings up the legislative suggestions of asset securitization which conform to national conditions of our country.

本文通过阐释资产证券化的法律原理和其中所蕴涵的复杂法律关系,借助于我国与国际上资产证券化成熟国家相关法律制度的比较研究,探讨了我国以住房抵押贷款作为资产证券化的切入点的学理依据和现实意义,以及在目前的法制环境下,我国实行住房抵押贷款证券化所面临的诸多法律障碍,从而提出符合我国国情的资产证券化立法建议。

The enterprise stock rights owned by asset management companies include: stock rights obtained by asset management companies through debt-to-equity swap, stock rights possessed by asset management companies after the debt enterprise being restructured, and stock rights possessed by asset management companies by other means

资产管理公司拥有的企业股权,包括:资产管理公司对企业实施债转股后取得的股权,资产管理公司对欠债企业进行重组后拥有的股权,资产管理公司以其他方式拥有的股权

Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group or combination of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group or combinations of the asset group, with the apportion method similar to that as provided for in the preceding paragraph of this Article.

企业因重组等原因改变了其报告结构,从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的,应当按照与本条前款规定相似的分摊方法,将商誉重新分摊至受影响的资产组或者资产组组合。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析,提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

This article was mainly obtained to the fixed asset the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to obtain a great tax revenue income.

本文主要是对固定资产取得时计价和固定资产折旧对所得税的做了,提出利用固定资产取得时的计价以及固定资产折旧、折旧年限的有效选择,可以使企业获得一笔较大的税收收益。

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