期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2015
卷号：73
期号：3
DOI：10.26642/jen-2015-3(73)-23-32
语种：English
出版社：Zhytomyr State Technological University
摘要：Accounting and legal display of land resources is very important in modern society as the land assets are of great value both for the state as a whole and for each landowner and land user. That’s why they must have a proper legal framework and a quite informative method of accounting. In practice the subjects of land relations have many questions and certain inconsistencies in existing legal documents. In addition,there is a mismatch of the current regulatory framework to the rules of accounting. Today,accounting law has no documents that would specifically be related to land resources,as the objects of accounting,and the rights to them. The article specifies the list of objects of accounting associated with the full ownership on land and other property rights on them. The author improves the methodical approaches to accounting display operations with land assets depending on the power of land owner,based on existing regulations and take into account the experience of other countries.
其他摘要：Обліково-правове відображення земельних ресурсів є досить важливим на сучасному етапі розвитку суспільства,оскільки земельні активи становлять велику цінність як для держави в цілому,так і для кожного землевласника та землекористувача. Тому вони повинні м
关键词：land resources;land;land assets;property right;other property rights;objects of accounting
