再次针对核算不规范的现状，对划拨土地使用权的会计核算进行了较为系统的规定。
Thirdly, make systemic criterion for accounting disposal of the use rights of the assigned land, aiming at the existing non-criterion about the accounting disposal.
第二条划拨土地使用权，是指土地使用者通过除出让土地使用权以外的其他各种方式依法取得的国有土地使用权。
Article 2. Allocated land use right denotes the right to use State-owned land procured by land users through means other than land-use right transference.
本文主要结合我国土地使用权抵押的现实，界定划拨土地使用权和集体土地使用权抵押的范围，并对完善土地使用权登记手续提出看法。
This paper tried to distinguish the difference between collective land use and distributed land use in mortgage and proposed a stricter control of land use right registration.
本文主要结合我国土地使用权抵押的现实，界定划拨土地使用权和集体土地使用权抵押的范围，并对完善土地使用权登记手续提出看法。
This paper tried to distinguish the difference between collective land use and distributed land use in mortgage and proposed a stricter control of land use right registration.
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