论文部分内容阅读
作为企业固定资产组成部分之一的土地,就其形式而言,大凡有无偿拨入、有偿征用和接管这三类。然而,不论其来源差异如何,均以其实物形态与价值形态共存于企业,形成了企业的固定资产与固定基金,形成了企业进行正常生产经营活动的必要物质条件。笔者就“固定资产——土地”与其它生产用、非生产用固定资产比较所独具特点问题谈以下认识:一、从企业财务制度上认识。现行企业财务制度规定:1.因征用土地而支付的补偿费,应计入与土地有关的房屋、建筑物的价值之内,不单独作为土地价值入帐。2.根据国家建设委员会在1955年颁发的《工业与民用建设预算编制暂行细则》的规定,征用土地
As one of the fixed assets of an enterprise, the land, in terms of its form, generally has three types of compensation: grants, paid requisitions and takeovers. However, irrespective of the source, they both coexist with the physical form and the value form in the enterprise, forming the fixed assets and fixed funds of the enterprise and forming the necessary material conditions for the enterprise to carry out normal production and business activities. The author on “fixed assets - land ” and other production, non-production of fixed assets compared to the unique characteristics of the following understanding: First, from the corporate financial system to understand. The current corporate finance system states: 1. Compensation paid for land acquisition should be included in the value of houses and buildings related to land and not be accounted for separately as land value. 2. According to the Provisional Rules for Budget Preparation for Industry and Civil Construction issued by the State Construction Commission in 1955, land acquisition