The global population is rapidly increasing, the arable land area is losing in a large scale, and the water supply capacity is limited. Meanwhile, China is in a critical period of the transformation of apple industrial structure, and the improvement of apple production efficiency is an important way to increase farmers’ output and income, moderate-scale operation is the inevitable trend in agricultural modernization. However, few studies have explored the production efficiency of the apple industry from the perspective of planting scale. In China, there are seven major apple-producing provinces: Shaanxi, Shandong, Gansu, Henan, Shanxi, Hebei, and Liaoning. Therefore, based on provincial panel data of the seven main apple-producing areas in China, this study used the Malmquist productivity index and data envelopment analysis to measure the efficiency level of the apple industry. At the same time, the threshold regression model was used to analyze the characteristics of the change in apple planting scale and production efficiency. The results showed that apple production efficiency in different regions of China exhibited regional differences and time series fluctuations. Apple planting scale had a "double" threshold effect, and the impact on apple production efficiency showed a "negative effect–positive effect" trend. Therefore, the suggestion is to appropriately adjust the scale of operation, take measures according to local conditions, promote the upgrading of apple production technology, and realize the integration of apple production and sales by using “Internet +.”

Agriculture faces a contradiction between sustainable resource utilization and maintaining market competitiveness. As a major agricultural product, the sustainability and competitiveness of the apple industry have become important topics. This study analyzes the competitiveness of China’s apple industry and the factors affecting it. Using 2004 and 2018 data for eight Chinese provinces, principal component analysis and spatial autocorrelation are used to examine competitiveness in terms of five aspects: market, production, technology, organization, and environment. The results indicate that Shandong, Shaanxi, and Gansu were the most competitive during the study period while Hebei, Henan, and Ningxia lagged behind. Regional differences are obvious, with Shandong in particular showing a clear competitive advantage. Although no spatial agglomeration is observed in China’s apple industry, with ongoing industrial development, local spatial correlations in the five aspects of competitiveness in the eight provinces have been increasing and gradually stabilizing. This study’s findings suggest that improved scientific production, reasonable capital investment, and an established industrial chain are needed to promote local agriculture, economic development, and the central role of the apple industry.

The implementation of management accounting in China's government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China's government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.