【作者】 张莉；

【导师】 李磊；

【作者基本信息】 哈尔滨理工大学 ， 管理科学与工程， 2007， 硕士

【摘要】 土地是农业企业最重要的一项资源性资产,它是能给农业企业带来经济利益流入的稀缺资源,是农业企业价值最大的国有资产。但近年来,农业企业使用的国有土地被周边乡村集体、农民个人以及其他单位挤占,导致国有资产流失严重等现象时有发生。因此将土地资源作为农业企业的一项重要资产纳入会计核算体系,对其确认、计量、记录和报告的全过程作出会计规范,实行国有资源资产化管理,是严格土地管理,贯彻落实科学发展观、实施可持续发展战略的必然要求。本文以会计学、经济学、资源科学、管理学、农业经济学、土地管理学等学科的基本理论为基础,注重对前人已有相关研究成果的分析与吸收,运用了比较、借鉴、嫁接、改造和创新等基本方法,通过分析与农业企业经济活动相适应的经济活动特点,研究探讨了现行土地资源的会计处理方法,提出现行农业企业农用地会计处理存在的问题,进一步分析了产生这些问题的原因。在此基础上本文提出以资源会计学为基础对农业企业农用地的会计处理进行重新规范,研究了将农业企业通过行政划拨取得的农用地确认为农业企业的资源性资产确认的条件,重点研究探讨了土地资源资产的初始计量问题,这是将农业企业农用地纳入会计核算体系的难点。更多还原

【Abstract】 Land is one of the most important resource assets in agricultural enterprises, which can bring economic benefits flowing of scarce resources for agricultural enterprises as well as the largest agricultural enterprise value of the state-owned assets. However in recent years the use of agricultural enterprises of the state-owned land surrounding rural collective’s individual farmers and other units misused lead to a serious loss of state-owned assets. Therefore putting the agricultural land resources as important enterprise assets into the accounting system such as recognition measurement record and report is the inevitable request to restrict to land management, to carry out the scientific concept of development and the strategy of sustainable development.This essay is based on the fundamental theory of accounting economics sciences of resource management agricultural economics Land Management. This article focuses on the previous research results including the basic approach of the using of comparison using for reference reforming and innovation. By analyzing the character of the agricultural enterprises and economic activities to find the way to solve the problem of land resource. It brings forward the existing problem of agricultural enterprises of agricultural land accounting treatment and further discusses the reasons of these problems .On this basis of the essay, it puts forward rules for the accounting of agricultural enterprises, which is based on the accounting of resources through administrative allocation of agricultural land for agricultural enterprises, it recognizes the resource assets and confirms the qualification of the study focus research on the land resource assets in the initial measurement. This is the difficulties of farm agricultural enterprising into the accounting system.更多还原