土地一级开发成本核算问题探析

摘要

The types of land development are many, the sheet land development is the method of primary land development in most parts of our country's area. In the context of related engineering construction in recent years, many enterprises used this method, the carry-over, collection and distribution of land development cost become the essential work of developers. By virtue of many years accounting work experience, the author analyzed the cost collection department, the cost distribution and carry-over, at the same time put forward the basic thoughts of effective cost calculation, accurate division of land units as well as the effective development funds regulation and distribution, in order to play a certain role for our country's primary land development funds accounting.%　　土地的开发形式非常多，其中土地的成片性开发为我国绝大部分地区中的一级土地开发手段。就最近几年的相关工程建设来看，很多使用该种手段，其土地开发中的成本的结转、归集以及分配成为开发商最为本质的工作。本文作者凭借几年的会计工作经验，分析研究了成本的归集部门、土地开发成本中的分配以及土地成本中的结转，同时提出了有效计算成本、准确划分土地单位以及有效调节、分配开发的经费等基本思路，旨在对我国一级土地的开发经费核算起到一定的作用。