Research On Regional Accounting

The imbalance of regional economic development is a common phenomenon in all countries around the world. Since the 16th National Congress, the CPC Central Committee with Hu Jintao as general secretary, has made new adjustment and gave a new meaning of the overall strategy for regional development. Suggestion on the how to set the " Eleventh Five-Year "Plan, proposed that we should divide the main functional areas and adjust the layout of the economy. The report of 17th National Congress further stressed to promote the coordinated development of the regions. In order to coordinate the regional economic development, we need to build a service platform, that is, the establishment of regional accounting. Using the service function of regional accounting, provides better services for the regional economic development and creates conditions to build a harmonious socialist society.The text is divided into five chapters, each chapter is summarized below:Chapter 1: Preface. Mainly introduces the basis of choosing the title, research significance, research methodology, the innovation and makes a brief statement to the current situation of studying on regional accounting.Chapter 2: Taking service functions of accounting as a starting point, brings forward to set regional accounting for the region's economic development, and expounds the theoretical foundation, the realistic foundation and the basic institutional framework of the regional accounting,. The framework of the accounting includes the concept of the regional accounting, the main body of service, the research contents and the research methods.Chapter 3: On the basis of Chapter 2, further discusses related contents of the main body on regional accounting, pointing out that the main body is diverse rather than single.Chapter 4: Discusses the research contents of regional accounting: the work of regional accounting. Set up work system of regional accounting, including financing and accounting of regional capital, regional accounting of social responsibility and economic benefits, and financial evaluation index system of economic efficiency, monitoring system on regional accounting, etc. Bring forward the suggestion on the service way, the law and regulations of regional accounting.Chapter 5: Case Studies. Choose the way of study on special subject. During this chapter, takes the comprehensive evaluation on the benefit of investment in fixed assets around the Bohai Sea region and the economic benefits in four municipalities as examples to show how the regional accounting serves the economic development of the region. Take the case study as reference.