土地使用权会计问题研究
本站原创 论文中文摘要：土地使用权是指从土地所有权分离出来的,企业依法在一定期间内对一定土地加以利用并取得收益的权利。在我国,土地所有权属于国家,企业只拥有土地使用权,而在西方国家企业和个人均可有偿取得土地所有权。因此在对土地的会计核算上,我国与西方国家的处理存在着如下差异:在西方,企业将所拥有的土地作为固定资产核算,同时由于其收益期的无限性,不对土地计提折旧。在我国,一般将土地使用权计入无形资产。由于企业所拥有土地使用权具有一定的时间限制,要将之在收益期内分期摊销。而在《企业会计准则第3号——投资性房地产》实施后,出租的土地使用权作为出租企业的投资性房地产单独核算。我国企业取得土地使用权主要有出让、作价入股和租赁三种方式,不同的方式对企业有着不同的财务影响。出让土地使用权有着较大的独立性,企业可以将其转让、出租、抵押等,有利于资产的灵活运营。但是由于出让年限一般较长,一次性支付的土地出让金较大,所以出让方式会影响到企业的资金流动性和偿债能力。土地使用权作价入股可以降低企业的资产负债率,但也降低了净资产的收益率,降低了企业其他股东的收益。租赁方式不用支付大额的出让金,也不会增大国有股(或法人股)在企业中的比重,并且现行会计制度没有规定租赁取得的土地使用权作为无形资产入账。企业对土地使用权取得方式的选择存在一定的经济动机。采用出让方式的公司其负债比率一般较高,这说明采用出让方式要求公司的流量比较充裕;采用作价入股的公司,净资产收益率较高;资产负债率较高、净资产收益率和负债比率较低的公司更倾向于采用租赁方式取得土地使用权。在这种情况下,最终的经济后果是财务报表所提供的会计信息相关性降低,从而对信息使用者的决策产生不利影响。因此,必须完善土地使用权的会计问题研究。本文主要以我国上市公司的数据为依据,通过对上市公司土地使用权的取得方式、披露情况进行的分析,为完善土地使用权的会计核算及披露提出建议。另外,必须加强对企业使用农村集体土地使用权会计核算的管理,为国家对集体土地使用权流转的规范与管理提供有效信息
Abstract（英文摘要）： The rights to use a site are separated from the ownership of a site, which an enterprise can make use of to obtain income in some time. In our country, the ownership of the land belongs to the nation, and enterprises only he the rights to use some sites. But in the west, the enterprise owns its sites. Consequently, there are some differences on accounting between our country and the western countries because of the dissimilarity of the property ownership. In the west, enterprises regard the sites as fixed assets and don’t depreciate for their infinite profitable period. But in our country, enterprises regard them as intangible assets and depreciate them in their profitable period for their finite occupation, and the rights to use a site for leasing will be regarded as investment property of the lessor after the Chinese Accounting Standards No.3—Investment Property is brought into effect.There are three ways to obtain the rights to use a site in our country: to buy from the government, to obtain as capital stock or to get from leasing, and different way has different finance influence on the enterprises. Enterprise which buy the rights to use sites from the government he more independency, for they can turn it to be on sale, rent, mortgage etc, and be helpful to the application of the assets. Since the rights got by the first way above always has long valid period, and its costs are usually substantive and paid at one time, it will affect the capital liquidity and the refund capacity of the enterprise. The rights got by the second way above that can lower the property liabilities rate of the enterprise, but it also lower the net income to net assets ratio and the other shareholders’ income of the enterprise. The enterprise needn’t pay substantive costs to get the rights to use a site by the third way above. Also it will not enlarge the weight of the state-owned share in the enterprise and the rights needn’t be treated as an item of intangible assets in the balance sheet. Thus for the reasons before-mentioned, the enterprise he the obviously economic motive buy the choice of way to get the rights to use a site. The company which adopts the first way usually has higher cash to liability ratio, so it requires the cash flow of the company to be more abundant. The company which adopts the second way always has a higher net income to net assets ratio. The company that has a higher propertyliabilities rate, a lower net income to net assets ratio and lower cash to liability ratio, prefer to choose the third way. So the discussions before-mentioned, eventually lead to the lower relativity of accounting information provided by financial reports. And it also brings about disadvantageous influence on the decisions of the information users inevitably.Therefore, the research on the accounting of the rights to use a site must be perfected. This article will put forward some suggestions on the accounting disposal and disclosure of the rights to use a site mainly according to the datum of our country’s companies come into the market. Otherwise, the author has put forward some suggestions on the accounting disposal of rights to use a site in collectivity, aiming at the specification of the rights to use a site in rural area.
论文关键词： 土地使用权；取得方式；会计核算；
Key words（英文摘要）： The rights to use a site；The way to obtain rights to use a site；Accounting disposal；
Abstract（英文摘要）： The rights to use a site are separated from the ownership of a site, which an enterprise can make use of to obtain income in some time. In our country, the ownership of the land belongs to the nation, and enterprises only he the rights to use some sites. But in the west, the enterprise owns its sites. Consequently, there are some differences on accounting between our country and the western countries because of the dissimilarity of the property ownership. In the west, enterprises regard the sites as fixed assets and don’t depreciate for their infinite profitable period. But in our country, enterprises regard them as intangible assets and depreciate them in their profitable period for their finite occupation, and the rights to use a site for leasing will be regarded as investment property of the lessor after the Chinese Accounting Standards No.3—Investment Property is brought into effect.There are three ways to obtain the rights to use a site in our country: to buy from the government, to obtain as capital stock or to get from leasing, and different way has different finance influence on the enterprises. Enterprise which buy the rights to use sites from the government he more independency, for they can turn it to be on sale, rent, mortgage etc, and be helpful to the application of the assets. Since the rights got by the first way above always has long valid period, and its costs are usually substantive and paid at one time, it will affect the capital liquidity and the refund capacity of the enterprise. The rights got by the second way above that can lower the property liabilities rate of the enterprise, but it also lower the net income to net assets ratio and the other shareholders’ income of the enterprise. The enterprise needn’t pay substantive costs to get the rights to use a site by the third way above. Also it will not enlarge the weight of the state-owned share in the enterprise and the rights needn’t be treated as an item of intangible assets in the balance sheet. Thus for the reasons before-mentioned, the enterprise he the obviously economic motive buy the choice of way to get the rights to use a site. The company which adopts the first way usually has higher cash to liability ratio, so it requires the cash flow of the company to be more abundant. The company which adopts the second way always has a higher net income to net assets ratio. The company that has a higher propertyliabilities rate, a lower net income to net assets ratio and lower cash to liability ratio, prefer to choose the third way. So the discussions before-mentioned, eventually lead to the lower relativity of accounting information provided by financial reports. And it also brings about disadvantageous influence on the decisions of the information users inevitably.Therefore, the research on the accounting of the rights to use a site must be perfected. This article will put forward some suggestions on the accounting disposal and disclosure of the rights to use a site mainly according to the datum of our country’s companies come into the market. Otherwise, the author has put forward some suggestions on the accounting disposal of rights to use a site in collectivity, aiming at the specification of the rights to use a site in rural area.
论文关键词： 土地使用权；取得方式；会计核算；
Key words（英文摘要）： The rights to use a site；The way to obtain rights to use a site；Accounting disposal；