目前,我国土地使用权的取得方式有三种:一是通过行政划拨的方式,无偿取得国有土地的使用权;二是国家以土地所有者的身份,通过收取出让金,在一定年限内将国有土地的使用权转让给土地使用者;三是国有土地的使用者以出售、交换和赠予方式将土地使用权再转让给其他土地使用者。当前各地对土地使用权的会计处理方法尚不一致,有待规范和统一。对此,本文特提出以下意见,供参考。 At present, there are three ways to get land use rights in our country: one is to obtain the right to use state-owned land freely through the method of administrative allocation; the other is to use the transfer fee as the ownership of the land to state-owned land within a certain period of time Of the land use rights to land users; Third, users of state-owned land will sell, exchange and give way to land use rights and then transferred to other land users. At present, the methods of accounting treatment of land use rights are not the same all over the country and need to be standardized and unified. In this regard, this article puts forward the following opinions for reference.