The Role of Bookkeeping for Regional Promotion -From the Viewpoint of Agriculture and Local Industry-

为了日本农业的真实的发展，应该发挥重要作用的不是完全依赖JA、没有记录动机的小农户，而是农业基金会、与第二产业和第三产业（第六产业实体）相联系的第一产业实体和农业上市公司。从区域推进的角度来看，第六产业实体是最值得期待的。如果严格要求投资效果的农业资金投入到这样的实体中，而不是老式的补贴，复式记账将是必不可少的。因为复式簿记是准备财务报表的基本技能，这说明了投资结果。我的研究阐明了复式簿记对日本农业真实的发展的现代作用存在于这种关系中。

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.