“以房养老”相关会计问题的研究.doc

进一步指出，我国开展住房反向抵押贷款养老主要存在三个方面的会计问题，即 会计主体、会计确认和计量、会计列报和披露。然后分章节对上述三个问题展开 分析与讨论，通过对比一般抵押贷款的会计处理方式和结合住房反向抵押贷款自 身的具体特征，给出了解决问题的方法并在文章的最后提出了政策建议。  万方数据  关键词：以房养老 住房反向抵押贷款养老 II  金融工具  会计处理 The  Research On Accounting Issues Related To  “House-For-Pension” Scheme Abstract “House-For-Pension” ,which refers to the rights that the elderly has the property right to housing as collateral to Banks or other financial institutions, to complement endowment, shot up by the borrower shall have the right to keep the living right of this building at the same time, until after his death with real estate repay the loan principal and interest of a kind of new financial products. Due to the flow of the cash flow in contrast to the traditional direction of housing mortgage loan, similar to financial institutions on instalments (the borrower) from the old hands to buy real estate, so the americans also call it the earliest housing reverse mortgage loan endowment. Along with the aging of the population is increasing and the elderly housing privatization ratio increases, the prevailing abroad “House-For-Pension” came to prominence in our country, the new type of financial products is introduced, quickly caused the wide attention of the society. In foreign countries, housing reverse mortgage loan endowment is a well-developed financial products, each subject in the field of expert in China draw lessons from foreign experience, on the basis of the same of housing reverse mortgage loan products launched a large number of in-depth research. Throughout the domestic and foreign research results, the housing reverse mortgage loan is mainly focused on the pension related ethical and legal issues, finance, insurance, product demand and pricing problems, several aspects, such as social assistance security are not covered by the accounting aspects, thus caused the author of housing reverse mortgage loan related accounting issues of concern and research. First, “House-For-Pension” as an economic