While the market is still small, the issuance of asset-backed securities has become more common in China.

The relationship between asset-backed securities and regulatory is actually relationship of financial innovation and financial supervision.

资产支持证券与监管的关系实际上是金融创新与金融监管的关系。

This paper consists of seven parts. Chapter ⅰ An Overview of Asset-backed Securities.

全文共分为七部分。第一章资产支持证券概述。

This chapter deals with the theoretical basis of regulators of the asset-backed securities.

该章阐述的是支撑资产支持证券监管的理论基础。

Chapter ⅲ Regulation in Preparatory Phase of Asset-backed Securities Issuance.

第三章资产支持证券发行准备阶段的监管。

Regulation of asset-backed securities transactions should emphasis on information disclosure regulation.

资产支持证券的交易的监管，重点应该放在对信息披露的监管。

Then, the author studied the legal nature of asset-backed securities.

紧接着，笔者对资产支持证券的法律性质进行了研究。

The Analysis of Effect of Investing Bank on Asset-backed Securities

投资银行在资产证券化中的作用分析

Discussion of the Asset-backed Securities Pricing and Analysis of the Actual Example

资产证券化的定价探讨和实证分析

System Competition and Coordination for Asset-backed Securities in China

中国资产证券化的制度竞争与协调

Issuing asset-backed securities and/ or debt securities.

发行资产支撑证券和/或债务证券。

It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law, tax, accounting, capital market and economical development of different countries.

人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券，降低交易成本。

But the foreign banks entry is associated with lower before-tax profits to total assets and non-interest income to total assets.

实证检验结果显示，在短期内，外资银行进入提高了中东欧国家内资银行效率，但也显著降低了这些国家内资银行税前资产利润率和非利息收入占总资产的比重；

The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting

新准则下我国上市公司递延所得税对盈余管理影响的实证研究

There is positive correlation between net assets, control income, circulating shares and the pricing of restricted stock.

公司净资产、控制权收益以及公司流通股比例与限售股定价正相关。

Land assets essence of income, land owner basis land rent that ownership win in land their in fact.

土地资产收益的实质，实际上就是土地所有者依据其对土地的所有权获得的地租。

Structured sovereign bonds could be backed by the assets or expected income from leases.

结构性主权债券可由这些资产或出租这些资产所获的预期收益担保。

Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.

主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。

Empirical Analysis on the Relationship between Fixed Assets Investment and Income Increase of Rural Household

农户固定资产投资与收入增长关系的实证研究固定资本，股本，生产性固定资产

The paper discussed confirmation and estimation of the enterprising assets, income and cost of commercial forest under the prerequisite that commercial forest is managed and accounted by way of enterprise, integrated with the character of the forest resource production and fund movement.

本文结合林木资源生产及资金运作特点，探讨了在商品林生产采取企业式经营、核算的前提下，商品林企业林木资源资产、收入、成本、费用的确认及计量问题。

China's "accounting system for business enterprises" provides that enterprises should following prudence principle in accounting auditing, that is, neither over-evaluate assets or income nor count less debts or expenses, nor propose secret reserve.

我国《企业会计制度》规定企业在进行会计核算时，应当遵循谨慎性原则的要求，不得多记资产或收益，少记负债和费用，但不得计提秘密准备。