The Accounting Study On The Rights To Use A Site In State-owned Enterprise

The researches about the rights to use a site are a lot from the point of law view, mostly are from the non-gratuitous ways that the rights to use a site, the evaluation problems about the rights to use a site on the economics and management, which are inclined to macrocosmic level, researches start from country or government, pay attention to perfect the law and the statute of the land market and establish a system and perfect legal system. However aim at microcosmic level of the company, there has little research about make the rights to use a site as an asset. Most of the existing researches are focus on the different accounting disposal about the rights to use a site. In the process of the state-owned enterprises reformation, the accounting issue of the use rights of the assigned land is a key point during the state-owned enterprises reformation, because its huge amounts and sum, and has strong history and policy nature, besides the particularity differs from other intangible assets, so it is not only the individual action at microcosmic level of the company, but also relation to the country's macro-regulation and management action. This article takes the state-owned rights to use a site as research object, trying to start from the dispute of the existing accounting disposal of the rights to use a site, and put forward correction advice and method, and then criterion the accounting disposal of the state-owned enterprises.Firstly, this article state from the correlation economics theories about the rights to use a site, definitude the existing objectivity and detailed existing form of the ground rent under the social democracy land public owned rule, which is the theory foundation our country establish the land non-gratuitous system. Secondly, discuss particularly about the intangible asset attribute of the rights to use a site, strive to provide plenary reasons for accounting notarize of the rights to use a site. Thirdly, make systemic criterion for accounting disposal of the use rights of the assigned land, aiming at the existing non-criterion about the accounting disposal. Because most of the land is deposit assigned land under the state-owned enterprises, therefore, this article mainly focus on assigned land to research the accounting disposal, boosting up the recognition about the land asset in state-owned enterprises, and then embody the accounting maneuverability. Lastly, with a case analysis, indicate that it impacts the enterprise financial affaires when it displays the asset value operate efficiently of the rights to use a site, so that it can display the its essentiality among the whole assets.Therefore, this article will put forward theory support and guidance in practical operation for land assets 'maneuverability on microcosmic level from accounting view. Through criterion research and case study, the rights to use a site not only display its asset nature from law view, but also has detailed accounting disposal at microcosmic level of the company, to benefit the enterprises' capital operation. It also can provide reference advice to make accounting criterion for Ministry of Finance, and remedy up the existing status that Accounting Standard Law ignores the use rights of the assigned land in state-owned enterprises, direct these enterprises make good use of these special assets, reflect its real value on the financial report, reduce the direct cost during the process of collocating land asset in these enterprises, and then realize the aim of keeping and incrementing the state-owned assets.