高校土地使用权管理与核算初探

本指出高校土地使用权不计价入帐的弊端是不便于摸清家底，容易造成国有资产流失，不便于信息使用进行经济决策，进而提出了应以现行市场价格对高校土地使用权进行确认计价和会计核算，并列出了进行高校土地合作权核算的具体方法。

On Management and Accounting of Universities, Right to Use Land

The disadvantages of not accounting the price of universities' right to use land are inconvenient to ascertain the actual state of affairs, easy to cause state-owned property drain, and inconvenient for information user to make a economic policy. Therefore, universities' right to use land should be determined the price and accounting in the current market price. This paper also has listed the concrete accounting measures of universities'right to use land.