Guangzhou is the capital of Guangdong Province, a national central city, a megacity and the seat of the Southern Theater Command. The State Council is an international metropolis, an international business center, an international comprehensive transportation hub, a national comprehensive gateway city and a national historical and cultural city [1-2]. Since the Qin Dynasty, Guangzhou has been the political, military, economic, cultural and scientific and educational center of southern China. Guangzhou became the main port of the Maritime Silk Road in 1930s, the largest port in China in Tang and Song Dynasties, and the only foreign trade port in China in Ming and Qing Dynasties. [3]
Guangzhou was rated as the first-tier city in the world by GaWC, one of the most authoritative research institutions of world cities. Five times by Forbes as the best commercial city in Chinese mainland [4-5]. The economic development capacity of Guangzhou headquarters ranks among the top three in China, with 27,000 foreign-funded enterprises investing in Guangzhou. There are 288 Fortune 500 enterprises, of which 120 have their headquarters or regional headquarters in Guangzhou [6-8]. There are more than 3,000 Internet companies in Guangzhou, which have produced WeChat, Vipshop, YY Voice, Cool Dog Music, Netease, UC Browser and so on. The output of robots in Guangzhou ranks second in China [9- 1 1].
In 20 16, the number of college graduates in Guangzhou was the largest in the province, and the growth rate of permanent residents was the first in the country [12- 13]. According to the planning of the State Council, the permanent population will be controlled at180,000 in 2020. According to the report of the United Nations, the human development index of Guangzhou ranks first in China [14- 15]. Guangzhou's total retail sales of social consumer goods ranks third in the country, and per capita consumption ranks first in the country [16-17]; Per capita disposable income, total household deposits (household savings deposits) and per capita household deposits all rank first in the province [18- 19].
There are 82 universities in Guangzhou, with undergraduate and graduate students 1 139600, ranking first in China [20-2 1]. It has gathered 97% national key disciplines, 70% scientific and technical personnel and 95% doctors in the province; The number of key laboratories at all levels ranks first in the province [22-23]; Scientific and technological innovation won national and provincial science and technology awards, accounting for more than half of the province; And build the largest technology business incubator cluster in South China [24-25].
Shenzhen, referred to as Pengcheng for short, is one of the four first-tier cities in China [1], a city under the jurisdiction of Guangdong Province, a city with separate plans, a sub-provincial city, a national regional central city and a megacity. [2] It is located in the south of Guangdong, on the east bank of the Pearl River Delta, separated from Hong Kong by water, bordering Daya Bay and Dapeng Bay in the east, the Pearl River Estuary and Lingdingyang in the west, Shenzhen River in the south, Dongguan and Huizhou in the north. [3]
Shenzhen is the national economic center and international city of the State Council, and it is also called "Northern Guangzhou and Shenzhen" with Beijing, Shanghai and Guangzhou. [4] There are eight administrative districts in the city, namely Futian District, Longgang District, Luohu District, Baoan District, Nanshan District, Yantian District, Longhua District and Pingshan District.
Shenzhen is the first special economic zone established by China's reform and opening up, and it is the window of China's reform and opening up. It has developed into an influential international city, creating a world-renowned "Shenzhen Speed" and enjoying the reputation of "City of Design", "City of Piano" and "City of Makers". [5-6] The border of Shenzhen has the largest number of entry and exit ports in China. Shenzhen is also an important border port city, and Huanggang Port implements 24-hour customs clearance.
Shenzhen is a popular tourist city, and the number of tourists from home and abroad ranks among the best in China every year [7]. The famous scenic spots in Shenzhen are: Gankeng Hakka Town, Window of the World, Overseas Chinese Town in the East, splendid china, Happy Valley, Hehu New Residence [8], Dapeng Lock City, Zhongying Street, Dameisha, Yangmeikeng Valley Valley, Xichong, Shenzhen Bay Park and Shenzhen Luzui Villa Resort. [9]
Shenzhen, as the only pilot city in the national statistical survey of housing leasing industry, explores effective ways to bring emerging economic formats such as the added value of housing leasing industry into GDP accounting. In 20 16, the economic added value of Shenzhen's new business format included in GDP accounting was 156553 billion yuan, accounting for 8.0% of GDP. Among them, the added value of housing leasing industry103.739 billion yuan. Shenzhen is also the only pilot city in China where R&D expenditure is included in GDP. In this paper, R&D expenditure as a form of fixed capital is included in GDP accounting.