政府会计制度下高校土地使用权账务处理探讨  

Discussion on accounting treatment of university land use right under government accounting system

作　　者：田婕[1] TIAN Jie(Hebei North University,Zhangjiakou 075000,China)

机构地区：[1]河北北方学院,河北张家口075000

出　　处：《经济研究导刊》2020年第18期95-96,共2页Economic Research Guide

摘　　要：在政府会计准则制度实施的过程中,由于会计人员对新制度理解的不同,账务处理也有所不同。高校新校区建设及后期发展过程中,会涉及到土地使用权的账务处理。土地使用权价值高,使用年限长,其账务处理亟须规范。土地使用权的账务处理不仅要符合政府会计准则制度,还要长远考虑将来资产发生变动时的处置和计量。In the process of government accounting standard system implementation,due to the accounting personnel to the new system understanding of the different,the accounts treatment is also different.During the construction and later development of new campus,the accounting treatment of land use right will be involved.The value of land use right is high and the service life is long.The accounting treatment of land use rights should not only comply with the government accounting standard system,but also take long-term consideration of the disposal and measurement of assets when they change in the future.

关 键 词：政府会计制度 高校 土地使用权 账务处理 

分 类 号：G647.5[文化科学—高等教育学]