Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research
Date (from‐to) : 2011 -2013
Author : TODA Ryusuke; IHARA Michiyo; UIKE Yukio; URASAKI Naohiro; KANEKO Tomohiro; GANBO Hiroshi; KUDOU Eiichiro; SATO Nobuhiko; TOBITA Tutomu; NAKAOJI Youko; NARIKAWA Masateru; MARUYAMA Yoshihisa; YOU Shouka
For the real development of Japanese agriculture, instead of small farm families involved in another business who depend on JA completely and have no incentive for records, agricultural foundations, primary industry entity that will be in liaison with secondary and third industry(6th industry entity), and agricultural listing companies have to play an important role. From the viewpoint of the regional promotion, 6th industry entity is best expected. If agricultural funds that ask the investment result strictly were invested in such entity, instead of old style subsidy, double-entry bookkeeping would be essential. Because double-entry bookkeeping is essential skill to prepare for financial statements, that accounts for investment result. My research clarifies that modern role of double-entry bookkeeping for the real development of Japanese agriculture exists in such relationship.