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为了统一和规范土地储备资金的会计核算,财政部制定发布了《土地储备资金会计核算办法(试行)》(以下简称会计核算办法),由2009年1月1日起施行。土地储备资金是指土地储备机构按照国家有关规定征收、收购、优先购买、收回土地以及对其进行前期开发等所需的资金。土地储备资金的会计核算具有以下几个特点:一是采用基金会计制度的形式,规定土地储备资金作为独立的会计主体进行确认、计量和披露,独立于土地储备机构的国有财产及其管理的其他财产,实行分账核算。这一规定有利
In order to unify and standardize the accounting of land reserve funds, the Ministry of Finance formulated and promulgated the Accounting Methods for Land Reserve Funds (Trial) (hereinafter referred to as the accounting measures), which came into force on January 1, 2009. Land reserve funds refer to the funds required by the land bank for reserve collection, acquisition, preferential purchase, land resumption and pre-development of the land reserve institutions in accordance with relevant state regulations. The accounting of land reserve funds has the following characteristics: First, the form of fund accounting system, the provisions of land reserve funds as an independent accounting entity to confirm, measure and disclose, independent of the land bank’s state-owned property and other management Property, the implementation of sub-accounting. This provision is favorable