Research On The Rights To Use A Site Of Accounting

The land as important natural resources plays a vital role in national economy and social development, and is an important foundation for a country's development. From the social system, China is a public ownership country, the rights of land ownership and use is separated, but in most countries, implementing the system of private ownership. Therefore, the author considers studying the rights to use a site of accounting disposal in China. With the vigorous development of economy, land of commodity attribute increasingly prominent, the rights to use a site of the accounting disposal problems are increasing, we need to strengthen the rights to use a site accounting in the operability, in order to adapt to the complicated business activities. In addition, because the knowledge innovation, people pay more attention to the intangible assets and their contribution, therefore, the international accounting request to strengthen for intangible assets accounting disposal and information disclosure, it raises questions about the rights to use a site should belong to.Firstly, the paper state from the evolution of the rights to use a site and legal system, to clear that studying the rights to use a site in China has much meaning in the socialist public ownership. Then, through analyses the current status of state-owned land use, the land price, and the rights to use a site in the proportion of the total assets and intangible assets, the article points out the importance and particularity of the rights to use a site.Secondly, the paper introduces the historical transform in accounting disposal of the rights to use a site, discusses accounting methods of land and the rights to use a site in detail, analyses current accounting problems and international differences in the rights to use a site by the numbers. At the same time, aiming at current accounting problems and international differences, the article makes a conclusion that the rights to use a site should not be disposed in intangible assets.Thirdly, the author deems that the rights to use a site is differing from intangible assets and fixed assets, and through the analysis of the land dual nature, the author propose reasonable solution on separate the rights to use a site from intangible assets. And this method has more significance than before.Based on the above research, the paper proposes to separate the rights to use a site from intangible assets and fixed assets. Then with the case, the paper gives the accounting method on the rights to use a site from recognition, measurement and information disclosure, and makes the accounting disposal on the rights to use a site more specification and refinement.At the same time, in order to protect the state-owned land resources, the paper considers to make the allocation of the right to use state-owned land been recognized, measured and disclosed.Finally, in order to stress the importance of information disclosure on the rights to use a site, and make the management of the state-owned land assets more effective, the article standardizes the information disclosure on the rights to use a site more specification, and increases the contents of information disclosure.