| Citrus as the first fruits in city of chongqing,are not only a long history of cultivation,but also a broad geographical distribution.Chongqing have a total of 41 districts and counties,in which 31 districts and counties are Cultivation of citrus.Zhongxian,Fengdu,Kaixian,Fengjie and Wanzhou areas is nationally renowned for its main production areas of citrus.Cultivated area by the city in 1949 2666.7 hectares rose to 1.139 million hectares in 2007,ranking eight in china;production growth from 20,000 tons to 847,000 tons,in the citrus production of the country's 19 provinces and cities ranked No.8,the majority of citrus production is an important source of income of farmers;The 20th century,Chongqing took advantage of World Bank loan to start with the upper reaches of the Yangtze River of fruit in the project, in which Seagram Cooperation of the United States in the Establishment of the Three Gorges Project citrus industry,has completed the current first-class nursery Asia Factories and high standards,modern base for 4333.3 hectares of orchards,is to build processing 200,000 tons of citrus fruit processing plant.Citrus industry in the reservoir area in Chongqing is the status of the agricultural economy increasingly important.Cultivation of citrus,as the most important production base in Chongqing Three Gorges reservoir area of citrus production,What are the advantages than Cultivation of rice,wheat,corn,soybean,ramie and other food and Economic crops.Composition in terms of cost at home and abroad compared to the main citrus production,what are the advantages and problems? Chongqing Three Gorges reservoir area affected citrus production costs What are the main factors? System to study these issues,for control of citrus production costs Chongqing to build high-quality citrus production base, improve agricultural production efficiency,of great significance.In this paper,The use of agricultural economics,regional economics and accounting principles,following the logic of history and the principles of unity,to take the macro analysis and micro-analysis,empirical research and normative research combining quantitative analysis and qualitative analysis as well as a number of ways, such as comparative analysis,a comprehensive analysis of the Three Gorges reservoir area in Chongqing the costs and benefits of citrus production,the impact of Chongqing citrus proven a key factor in the cost of production,and the Chongqing reservoir area to further reduce the cost of citrus production and management recommendations.Papers were divided into six chapters.Introduction Chapter,legislation of this study was to clarify the purpose and significance of the title,A Summary of Research at home and abroad to introduce the thesis of the basic ideas,research methods and basic issues,such as paper structure.Chapterâ…¡,select the citrus production of cost-benefit accounting system.Studies on the distinction between accounting costs and economic costs,as well as the traditional cost-benefit accounting of agricultural production and agricultural production of China's existing cost-benefit accounting of the two agricultural production the difference between cost accounting system and its advantages;Chapterâ…¢to Chapterâ…£is the core of this article part of the Three Gorges reservoir area in Chongqing,the cost of citrus production and its components to carry out a detailed analysis on the basis of comparative analysis focused on the Three Gorges reservoir area in Chongqing citrus production costs and income levels and with other regional cost-benefit food and Economiccrop production levels,with other major citrus production and the level of cost-benefit Florida citrus production level of costs and benefits of comparative analysis in detail.Chapterâ…¤,focusing on analysis of the impact of the Three Gorges reservoir area in Chongqing citrus production cost-benefit factor.Finally,the full text of the summary of Chapterâ…¥,and in accordance with the results of a comparative analysis of citrus to reduce costs and improve efficiency of production and operation of a few countermeasures. |