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随着经济的飞速发展,按照国家土地政策进行政府性宏观调控成为当前土地管理的重要方法。做好土地储备等相关业务,离不开土地储备机构的密切配合和协作。土地储备资金的会计核算依托于2008年财政部制定的《土地储备资金会计核算办法》,对土地储备资金的会计核算进行了统一和规范,但在具体的实践应用中依然存在一些突出的问题。本文对土地储备机构会计核算中存在的若干问题进行了分析。
With the rapid development of economy, government macro-control in accordance with the state land policy has become an important method of land management. Land reserve and other related businesses can not be separated from the close cooperation and coordination of land reserve agencies. Accounting for Land Reserve Funds Relying on the “Accounting Methods for Land Reserve Funds” formulated by the Ministry of Finance in 2008, the accounting of land reserve funds has been unified and regulated. However, there are still some prominent problems in the specific practical application. This article analyzes some problems existing in the accounting of land reserve institution.