论文部分内容阅读
结构化主体是指在主体设计中确定控制方的时候没有将表决权,以及类似的权利作为决定性因素。在母公司所控制的主体当中,企业所控制的结构化主体也要包含其中,从而能够延伸财务报表的合并范围。作为重要的金融工具创新,结构化主体在社会金融领域具有十分重要的作用,越来越引起人们的重视,但由于长期免于纳入合并范围并进行相应的披露,使这一类业务在会计领域尚存诸多问题。本文首先分析了结构化主体的定义,进而对结构化主体会计的合并,以及结构化主体的披露等问题进行研究。
Structured subject refers to the fact that the right to vote and the like are not the decisive factor in determining the controlling party in the design of the subject. Among the entities controlled by the parent company, the structured entities controlled by the enterprise should also be included therein, so as to be able to extend the consolidation scope of the financial statements. As an important innovation of financial instruments, structured subjects play a very important role in the field of social finance, which attracts more and more attention. However, due to its long-term exemption from consolidation and its corresponding disclosure, There are still many problems. This paper first analyzes the definition of structured subject, and then studies the combination of structured subject accounting and the disclosure of structured subject.