摘要
近年来,我国信托行业在资管新规背景下,纷纷投入净值化转型的新浪潮。在信托公司实施净值化管理的过程中,信托产品在设立、投资、运营和信息披露等方面均受到影响,信托公司的净值化估值及核算方法亦将面临变化和革新。与此同时,新会计准则、新金融工具准则等系列会计文件的出台也将会对信托公司的财务核算方法及业务管理模式产生冲击。本文在梳理市场调研报告和已有文献资料的基础上,选择万向信托股份公司作为研究对象,利用公司公开披露的各类信息,结合实务工作深入了解和探讨信托公司的财务核算方法特点、净值化管理下产品的估值问题以及在净值化转型的大背景下信托公司面临的机遇和挑战。
In recent years,China’s trust industry has invested in the new wave of net value transformation under the background of new asset management regulations.In the process of implementing the net value management of trust companies,the establishment,investment,operation and information disclosure of trust products are affected,and the net value valuation and accounting methods of trust companies will also face changes and innovations.At the same time,the new accounting standards,new fi nancial instruments standards and other series of accounting documents will also exert an infl uence on the trust company’s fi nancial accounting methods and business management mode.On the basis of combing through the market research reports and existing literature,this paper selects Wanxiang Trust Co.,Ltd.as the research object,uses all kinds of information disclosed by the company,and combines with practical work to deeply understand and discuss the characteristics of fi nancial accounting methods of trust companies,the valuation problems of products under the net value management,and the opportunities faced by trust companies under the background of net value transformation.
作者
郭梦婷
GUO Mengting(Zhejiang Financial College)
出处
《中国商论》
2021年第19期106-109,共4页
China Journal of Commerce
基金
2020年度校级一般课题:基于PBL模式的高职会计模块化教学研究(2020YB38)。
关键词
资管新规
信托会计
净值化管理
非标估值
new asset management regulations
trust accounting
net value management
non-standard valuation
