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1、有利于加强土地管理,坚持土地集体所有制。由于农用土地纳入会计核算,必然要将土地逐块丈量,科学测算,评等定级,进行货币估价,从而摸清土地的底细,查明土壤种类、性质、肥力程度和适宜种植何种作物等,在会计帐簿中正确地反映土地数量、质量和价值的增减变动情况。这样便能形成一套科学地管理和核算集体土地的严密方法,不致出现使用单位或个人,各自为政,任意侵占土地、浪费或破坏土地资源的严重现象。如果发生这种情况,也有据可查,便于采取有效措施,坚持和
1, is conducive to strengthening land management, adhere to the collective ownership of land. Due to the incorporation of agricultural land into accounting, it is inevitable that land should be measured on a block-by-block basis, scientifically evaluated and graded to assess the value of the land so as to find out the details of the soil and identify the soil type, nature, degree of fertility and crops suitable for planting , In accounting books correctly reflect changes in the quantity, quality and value of land. In this way, a rigorous method of scientifically managing and accounting for collective land can be formed so that no serious use of units or individuals for their own sake and arbitrary occupation of land, waste of land or destruction of land resources can occur. If this happens, it is also well documented and easy to take effective measures to maintain peace