| 新《企业会计准则》下土地使用权的相关问题 |
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| 引用本文： | 徐晓黎.新《企业会计准则》下土地使用权的相关问题[J].大连海事大学学报(社会科学版),2008,7(4):88-90. |
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| 作者姓名： | 徐晓黎 |
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| 作者单位： | 大连广播电视大学财经系,辽宁,大连,116011 |
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| 摘 要： | 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。
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| 关 键 词： | 土地使用权 投资性房地产 公允价值 新会计准则 |
Probe into land occupancy right in view of new accounting standards |
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| XU Xiao-li.Probe into land occupancy right in view of new accounting standards[J].Journal of Dalian Maritime University:Social Science Edition,2008,7(4):88-90. |
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| Authors: | XU Xiao-li |
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| Institution: | XU Xiao-li(Department of Finance and Economics, Dalian Radio and TV Univ. , Dalian 116011, China) |
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| Abstract: | 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 prescribe land occupancy right accountant treatments. |
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| Keywords: | land occupancy right investment property fair value new accounting standards |
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