煤炭企业土地使用权的会计核算

Accounting Calculation on Land Use Rights of Coal Enterprise

依据我国有关法律与规定,针对目前煤炭企业现存的行政划拨、外购(出让)和其他等土地使用权取得方式和不同的使用用途,进行了分别介绍并对各种形式取得的土地使用权会计核算进行简要阐述。

Base on the related laws and regulations in China, the paper individually introduced the administrative allocation, purchase （granted） and other land use rights obtained modes and different application purposes existed in the present coal en- terprises. The paper had a brief statement on the accounting calculations on the land use rights obtained with each mode.