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近年来,随着中国经济的迅猛发展,各级地方政府纷纷采用“工业园区”这一区域发展政策工具,由政府牵头成立园区开发公司,推动区域经济发展,以开拓新的经济增长点。文章从该类公司会计核算的特殊性着手进行分析,依据《企业会计准则》的相关规定,对土地储备支出和土地出让金返还业务的会计处理进行探讨,并指出该业务在报表中相互对应关系。
In recent years, with the rapid development of China’s economy, local governments at all levels have adopted “regional development policies and tools” such as “Industrial Parks,” and the government has taken the lead in establishing a park development company to promote regional economic development so as to open up new economic growth points . Based on the particularity of such accounting, the article discusses the accounting treatment of the return of land reserve and land transfer payment in accordance with the relevant provisions of “Accounting Standards for Business Enterprises”, and points out that the business corresponds to each other in the statements .