Research On Cost Accounting Of Comprehensive Reconstruction Of Urban Villages In Guangzhou Under The Background Of Urban Renewal

The comprehensive transformation of urban villages in Guangzhou,as an important starting point for Guangzhou to promote the "old city,new vitality",plays an important role in Guangzhou’s urban renewal,economic vitality improvement.How to achieve fairness,justice,and efficiency in the transformation of urban villages is becoming the most concerned issue of academics and the government.At present,the research hotspots are mostly in the formation of urban villages,transformation models.Argues for the cost composition of the comprehensive renovation of urban villages in Guangzhou,puts forward a cost accounting formula,and forms a cost accounting method for the comprehensive renovation of urban villages in Guangzhou.It is understood that the cost accounting of urban village reconstruction in Guangzhou mainly includes the preliminary cost,compensation cost for demolition,resettlement cost,construction cost and land cost.This article mainly focuses on these cost structures and attempts to form a cost accounting system for the comprehensive transformation of urban villages in Guangzhou.In order to form a relatively complete theoretical system,the main research contents :(1)Study the concept,types and characteristics of urban villages at home and abroad,the understanding and conceptual development of urban village reconstruction,urban renewal,understanding the origin and types of urban villages.(2)Study political economy,new political economy,urban planning and land management related theories,and analyze the content and composition of each theory and the practical application of each theory in the transformation of urban villages,and provide theories for the cost calculation of urban villages in this article basis.(3)Study domestic and foreign urban village reconstruction cases,and understand different urban village reconstruction issues,transformation forms,and transformation through case studies of urban village reconstruction in foreign countries,such as slum reconstruction in the United States and Britain,urban renewal in Hong Kong and Taiwan in China,and inland Wuhan urban village reconstruction.Transformation method,and the most core economic balance method.(4)Study the urban village reconstruction policy of Guangzhou.Focus on grasping the cost definition,compensation content,compensation method,construction area of developers,and renovation cost of the comprehensive renovation cost of urban villages in Guangzhou in each period.(5)Based on the theoretical construction,case analysis,and policy research in the first four chapters,this chapter decomposes the overall renovation cost of urban villages in Guangzhou into five major contents: preliminary cost,demolition compensation cost,construction cost,land cost,and tax cost.The cost structure of the comprehensive transformation of Zhongcun will determine the basis of the accounting policy for the corresponding cost composition,and determine the cost accounting system of the comprehensive transformation of the urban village of Guangzhou on the basis of each component policy.