土地所有权制度对会计准则的影响

Various Land Titles which Leads to Accounting Discrepancy

我国实行有别于西方国家的土地公有制 ,法律对于土地使用权的取得和转让做出了严格的限制。土地所有权制度的差异 ,造成了企业会计准则与国际会计准则在无形资产 ,不动产、厂房和设备 ,投资性房地产和租赁内容与范围上的分歧。在目前的法律环境下 ,我国无法全盘采纳国际会计准则。

Public ownership of land distinguishes China from western countries. Chinese law restricts the acquisition and transfer of land use rights, which shed light on the discrepancy on intangible asset, property, plant and equipment, lease and investment asset between IAS and CAS. According to law in force, China cant adopt all of the IAS.