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The Accounting Study on the Rights to Use a Site

Author: HanJinCan
Tutor: YuChangChun
School: Capital University of Economics
Course: Accounting
Keywords: Land use rights Made way Accounting
CLC: F275
Type: Master's thesis
Year: 2006
Downloads: 411
Quote: 4
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Abstract


The land use rights are separated from land ownership, in accordance with the law within a certain period of certain land and the use of and get right to the proceeds. In China, land ownership belongs to the State, enterprises only have land use rights, land ownership in Western countries, businesses and individuals can be paid to obtain. The land accounting treatment of China and Western countries there differences as follows: In the West, the enterprises owned land as fixed assets accounting, depreciated infinite not land because of the earnings period. In China, the land use rights generally included in intangible assets. The enterprises owned land use rights has a certain time limit, To the amortized during the period in the income. After the implementation of the \Chinese enterprises to obtain land use rights transfer, the price of shares and the lease of three ways, different enterprises have different financial impact. The transfer of land use rights have greater independence and its transfer, lease, mortgage companies can be conducive to the flexible operation of the assets. But generally longer transfer period, a one-time payment of land premium, so grant will affect the liquidity and solvency of the enterprise. The price of shares of the land use rights can reduce asset-liability ratio, but also reduces the rate of return on net assets, reduce the income of the other shareholders of the enterprise. Lease without paying a considerable premium, it will not increase the proportion of state-owned shares (or a legal person shares) in the enterprise, and the current accounting system does not provide for leasing the land use rights are accounted for as an intangible asset. Enterprise choice of ways to obtain the land use rights to certain economic motives. Grant liabilities Cash ratio is generally higher, this description of the grant requirements of the company's cash flow is relatively abundant; price of shares of the company, the higher ROE; higher asset-liability ratio, ROE and liabilities Cash ratio lower leasing firms tend to use to obtain the land use rights. In this case, the ultimate economic consequences of the reduced accounting information provided in the financial statements, and thus adversely affect the decision-making of the information users. Therefore, the research must improve the land use rights of the accounting issues. This paper is based on the data of China's listed companies, through the acquisition of the land use rights of a listed company to disclose the analysis of the situation and make recommendations to improve land use rights, the accounting and disclosure. In addition, it is necessary to strengthen the management of enterprise accounting of the use of rural collective land use rights, to provide useful information for the state of the specification and management of collective land use rights transfer.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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