The Research On Accounting Of The Rights To Use A Site

Land as an important factor of production, supply revenue for the enterprises production and business activities. Under the socialist system in China, we carry out land ownership, under separate of land ownership and land use rights ownership, make private land into public ownership, the separation of land use rights and the division of power make access to land users in China Property Rights, strengthen the land use rights in the enterprise status, land use rights as a a large proportion of the assets, is an important carrier for the accounting of land use rights situation, so strengthen its accounting the study has important significance.This paper pointed out that the situation of land-use rights, in the socialist public ownership, the study of the practical is improtant, and analysis and study,land use rights under the accounting standards requirements,points out the accounting of land use rights problem, proposed improvements compared with international accounting standards, Then describe the relevant theories and the concept and classification of land use rights, introduce theory including property rights theory and the basis of rent theory as a recognized and valued guidance. Second, enterprises as an economic entity, they obtained land use rights have the basic characteristics of assets, it should be recognized as assets. Paper describes the theory of accounting recognition and analysis of land use rights as a condition of the assets and properties and distinguish it from its fixed assets, intangible assets, property, land use right as an intangible asset accounted for factors of production class, and classification of allocation and leasing of the intangible asset. Again, the measurement of land use rights to study the measurement of assets as an important part of accounting can not be ignored. In this paper, by introducing several methods value of land assets to determine the issue. Further standardize and refine the way of China's major land use rights to obtain the accounting measurement methods, in addition, to isolate the measurement made by the above ways to obtain land use rights and investment property normative accounting research, an increase of business the importance of land use rights and the rights to use a site in China reflects a complete line of accounting and operational. Finally, the right to regulate land use accounting disclosure, describes the meaning of accounting information disclosure, accounting of land use rights highlighted the need for disclosure, according to the land use right of the current issues of accounting information disclosure, accounting of land use rights increase to disclose, through the disclosure statement and balance sheet improvements, improved use right of enterprises accounting information.