Research On The Relevant Problems Of Accounting For The Land For Agricultural Enterprises Use

Land is one of the most important resource assets in agricultural enterprises, which can bring economic benefits flowing of scarce resources for agricultural enterprises as well as the largest agricultural enterprise value of the state-owned assets. However in recent years the use of agricultural enterprises of the state-owned land surrounding rural collective's individual farmers and other units misused lead to a serious loss of state-owned assets. Therefore putting the agricultural land resources as important enterprise assets into the accounting system such as recognition measurement record and report is the inevitable request to restrict to land management, to carry out the scientific concept of development and the strategy of sustainable development.This essay is based on the fundamental theory of accounting economics sciences of resource management agricultural economics Land Management. This article focuses on the previous research results including the basic approach of the using of comparison using for reference reforming and innovation. By analyzing the character of the agricultural enterprises and economic activities to find the way to solve the problem of land resource. It brings forward the existing problem of agricultural enterprises of agricultural land accounting treatment and further discusses the reasons of these problems .On this basis of the essay, it puts forward rules for the accounting of agricultural enterprises, which is based on the accounting of resources through administrative allocation of agricultural land for agricultural enterprises, it recognizes the resource assets and confirms the qualification of the study focus research on the land resource assets in the initial measurement. This is the difficulties of farm agricultural enterprising into the accounting system.