The Recognition And Measurement Research On Land Assets Accounting Of Enterprise

Land is an important production element of enterprise, and it acts as the material carrier of enterprise during the activity of production and operation of enterprise. Define land asset characteristic and standardize land assets accounting is the necessary requirement to establish modern management system of enterprise land asset.Based on socialist market economy background and enterprise perspective, relying on quantitative analysis, this study uses accounting, asset appraisal, economics theory and related knowledge, follows the thread of accounting research, analyzes enterprise land assets accounting according to the order of land assets accounting recognition and measurement of land asset information.Firstly, this study defines land assets related concepts, leads to the conclusion that land resources is in accordance with the general assets definition and should be identified as land assets. Secondly, this study researches the determination of entry value of land assets, introduces several methods of land value evaluation, and analyzes the characteristics and the use of each method. This study discusses the problem of land value evaluation methods and usage problems, and gives improvements. Thirdly, this study analyzes the land assets accounting issues, introduces the general theory of measurement, discusses the particularity of the land assets measurement under the socialist public ownership, introduces various land acquisition modes, discusses each accounting treatment ways, puts forward some specific accounting entries and gives some suggestions about the final measurement problems of land assets. This study proposes the land assets final measurement problem. Finally, the problem of land assets accounting information disclosure is studied. This study advises to fully disclose the land assets information to advance the financial reports and establish a new non-financial report for land assets.