土地储备机构会计核算若干问题的探讨  

Discussion on some Problems in Accounting of Land Reserve Institutions

作　　者：韦梦颖 WEI Meng-Ying(Lishui Branch,Nanjing Municipal Planning and Natural Resources Bureau)

机构地区：[1]南京市规划和自然资源局溧水分局

出　　处：《当代会计》2022年第18期104-106,共3页Contemporary Accounting

摘　　要：现阶段,我国已进入社会变革的深水期,政府需要进一步调控土地政策,合理开发和使用土地资产,进而给社会带来更加丰厚的投资机会.由此,土地储备机构的职责和操作方式也发生了变化.为使土地储备机构有效贯彻我国税收政策,国家制定了专门的财政资金会计核算规定办法,明确了财政资金的会计操作,但在具体的操作中,仍存在一定的困难.基于此,文章就土地储备机构会计核算若干问题进行了探讨,并提出了相关建议,以供参考.At the present stage,China has entered the deep period of social reform,the government needs to further regulate the land policy,rational development and use of land assets,and then bring more investment opportunities to the society.Meanwhile,the responsibilities and operation methods of land reserve institutions have also changed.In order to enable the land reserve institutions to effectively implement national tax policy,the state has formulated special accounting methods for financial funds and made clear the accounting standard of financial funds.However,there are still some difficulties in the concrete practice.Therefore,this paper discusses some problems in the accounting of land reserve institutions,and puts forward relevant suggestions for reference.

关 键 词：土地储备机构 会计核算 优化策略 

分 类 号：F23[经济管理—会计学]