我国还没有专门规范SPV的会计准则,也没有对资产证券化推出专门的会计准则。建议我国推出专门的、适合我国国情的特殊目的实体的会计处理准则,尤其是在合并问题上应给出详细的规范,以适应我国信贷资产证券化业务的快速发展。资产证券化的起源可以回溯到20世纪60年代的美国。1968年美国推出了最早的抵押贷款债券,也叫抵押债券,发行人按照一定标准将若干住房贷款捆绑成组合,并以此发售债 China still has no special norms SPV accounting standards, nor did it introduce special accounting standards for asset securitization. It is suggested that China should launch a special accounting standard for special purpose entities suitable for China’s national conditions. In particular, detailed guidelines should be given on merger issues so as to meet the rapid development of China’s credit asset securitization business. The origins of asset securitization date back to the United States in the 1960s. In 1968, the United States launched the earliest mortgage bond, also known as a mortgage bond. The issuer bundled a number of housing loans according to a certain standard and sold it as a bond