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近几年来,随着国家经济的稳步发展,职工个人收入也得到了较快的增长,个人消费由购置耐用高档消费品转移到了购建个人住宅上,国家采取扶持鼓励措施,使集资建房建设得到了迅速的发展。但由于配套管理的政策和措施没有及时出台,集资建房中暴露出的问题和矛盾不能低估。利用单位占用的国有土地、国家资金和职工出资建成的产权共有住宅,其法定房产凭据和共有产权却归个人所有,使国有资产产权受到了侵害和流失。 1、全民单位的国有土地使用权被无偿占用。由于现行会计制度的缺陷,全民单位征用土地的价值没有单独计价,土地价值计入了建筑物的造价,随着建筑物的使用直至报废撤除时,建筑物的价值即被核销,而建筑物占用
In recent years, with the steady development of the national economy, personal income of workers has also been rapid growth, personal consumption by the purchase of durable high-end consumer goods moved to the purchase of individual housing construction, the state adopted to support and encourage measures to make capital construction The rapid development. However, the problems and contradictions exposed in fund-raising and housing construction can not be underestimated because the policies and measures for supporting management have not been introduced in time. The use of state-owned land occupied by the unit, the state funds and property owned by workers and staff to build a total share of housing, its legal real estate credentials and ownership of owned but owned by individuals, so that the property rights of state-owned assets have been infringed and lost. 1, the state-owned land use rights of all the people are taken up for free. Due to the defects of the current accounting system, the value of the requisitioned land by the common people units is not separately priced. The value of the land is included in the cost of the building. When the building is used up to scrapped, the value of the building is written off and the value of the building Occupied