有关收到动拆补偿的会计处理,以往只有一些地方财政部门发布的地方性文件,缺乏全国统一的处理规定,致使实务中做法不一致的问题相当普遍。财政部于2005年8月15日发布《关于企业收到政府拨给的搬迁补偿款有关财务处理问题的通知》(财企[2005]123号),对企业在收到政府拨给的搬迁补偿款时应进行何种会计处理的问题进行了规范。本文主要就该文件具体执行过程中的相关问题谈谈个人的认 Regarding the accounting treatment for the receipt and removal of compensation for demolition and dismantling, in the past only a few local documents issued by the local finance department lacks a unified national handling requirement, which has led to the widespread practice of inconsistent practices. On August 15, 2005, the Ministry of Finance promulgated the "Circular on the Financial Handling Issues Related to the Relocation Compensation Paid Appropriated by the Government Received by the Enterprise (Cai Qi [2005] No. 123), compensating the enterprises for the relocation compensation they received from the government What kind of accounting treatment should be carried out when the issue of a standardized. This article mainly talks about the personal recognition of the relevant issues in the specific implementation of the document