按现行《国营建设单位会计制度》的规定,土地征用及迁移补偿费应通过“待摊投资”科目核算,工程完工后,按一定标准分摊计入有关工程项目的成本。这样,征用土地的费用,就最终转移到地面建筑工程的造价内,而未将土地当作一项单独的固定资产。我们认为,上述核算办法。应作适当的改革。具体原因如下:首先,要适应土地使用制度改革的需要。目前我国土地使用制度出现了两个新特征:一是有偿使用;二是使用权可以转让。因而要求会计对购买土地使用权的成本进行单独核算。其次,由于不同地理位置的土地使用权的价格不一样,将土地使用费分摊到地面建筑的成本中去,必将导致 According to the current “Accounting System for State-owned Construction Units”, compensation for land acquisition and relocation shall be accounted for through the “investment to be amortized” account. After completion of the project, the cost of the project shall be apportioned according to a certain standard. In this way, the cost of expropriating land is eventually transferred to the cost of ground construction rather than treating the land as a separate fixed asset. We think the above accounting methods. Appropriate reforms should be made. Specific reasons are as follows: First, we must adapt to the needs of land use system reform. At present, China’s land use system has emerged two new characteristics: First, paid use; second is the right to use can be transferred. Thus requiring accounting for the cost of purchasing land use rights separately. Second, since the price of land use rights in different geographical locations is different, apportioning the land use fee to the cost of the ground construction will inevitably lead to