一、土地使用权的涵义土地使用权指国家准许某一企业在一定年限内对国有土地享有开发、利用、经营的权利,也是以有关法律为基础而存在的一种特殊的抽象权利商品;它不同于土地实体,但又必须依附于土地实体。在资产类别的归属问题上有两种不同的处理方法;如果土地所有权与使用权是相结合的,土地可以无限期使用,则将其归入企业的有形资产。如果使用权与所有权分离,土地使 I. Implications of Land Use Rights Land use rights refer to the special right-to-object commodities that the state allows a certain enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time and is also based on relevant laws. Unlike the land entity, it must be attached to the land entity. There are two different approaches to the attribution of asset classes; if land ownership and tenure are combined and land can be used indefinitely, it is classified as an entity’s tangible assets. If the right to use and ownership of the separation, land use