新《企业会计准则》下土地使用权的相关问题

Probe into land occupancy right in view of new accounting standards

土地使用权作为一项重要资产,在经济生活中越来越受到关注。阐述土地使用权管理的基础制度,介绍新会计准则下土地使用权会计处理的相关规定,并结合我国关于土地使用管理的现行规定,提出对土地使用权会计处理的建议。

Land occupancy right is of great concern as an important asset, The paper expatiated the fundamental policy of land occupancy right management, introduced the related regulations of land occupancy right accountant treatments in new accounting standards, and in accordance with related regulations promulgated by the State, the paper put forward some proposals to pre- scribe land occupancy right accountant treatments.