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

为了日本农业的真正发展，农业基金会、与第二、第三产业对接的第一产业实体（第六产业实体）和农业上市公司必须发挥重要作用，而不是完全依赖JA而没有备案激励的从事其他业务的小农户。从区域提升的角度看，第六产业实体最值得期待。如果严格要求投资结果的农业资金投入到这样的实体中，而不是老式的补贴，就必须采用复式记帐。因为复式记账法是准备财务报表的基本技能，它说明了投资结果。笔者的研究阐明了复式记账对日本农业真正发展的现代作用就存在于这种关系中。

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.