土地租赁权是指土地承租人依法按照租赁合同的约定支付租金,对土地进行占有和使用的权利。按照租赁期不同,有短期租赁和长期租赁两种方式。由于我国制度对土地租赁的规定不够具体明确,实践中对此的理解也存在很多分歧,导致其业务的会计处理不够规范。为此,本文欲对我国土地租赁权中长期租赁的几个会计问题作些探讨:1、承租人在符合条件的情况下应 Land lease rights refers to the land lessee in accordance with the lease contract in accordance with the agreement to pay rent, the right to occupy and use of the land. According to the different lease, there are short-term leasing and long-term leasing two ways. Due to the fact that the system of our country lacks the specific and definite stipulations on the land lease, there are many differences in the understanding of this practice, resulting in that the accounting treatment of its business is not standardized. For this reason, this text wants to discuss some accounting problems of medium and long-term lease of land lease in our country: 1, the lessee should meet the conditions