摘要
国民经济核算体系是一国经济运行过程及其结果的记录和描述,是进行宏观经济管理的一套系统性工具。文章根据2008SNA对机构部门的修订,首先比较2008SNA在1993SNA基础上对机构部门关于金融公司部门子部门的划分、非营利机构单位的划分、总部和控股公司、特殊目的实体、虚拟子公司、跨领土运营企业的常住地位问题、金融服务的定义、从事辅助活动的生产单位的划分以及由非常住机构单位所拥有的非法人企业的确认这些方面问题的修订,其次将这些修订与我国2016CSNA在2002CSNA基础上关于机构部门分类修订做对比,归纳汇总为7类修订问题并进行比较研究,发现我国对于这7类问题的描述比较模糊,部分问题没有具体说明核算办法,但整体而言,我国的国民经济核算体系与国际上的核算体系正在逐渐接轨。
The national economic accounting system is the record and description of the process and results of a country’s economic operation,and it is a set of systematic tools for macroeconomic management.According to the revision of the institutional department of the 2008 SNA,this paper first compares the 2008 SNA and the 1993 SNA concerning the division of branch of financial corporation,the division of non-profit institutions,the permanent residence status of headquarters and holding companies,special-purpose entities,virtual subsidiaries,and cross-border operating enterprises,definition of financial services,division of production units engaged in ancillary activities,confirmation of unincorporated enterprises owned by non-resident institutional units,and things like that.Secondly,the paper compares these revisions about the classification of institutions and departments with the revisions in China’s 2016 CSNA which is on the basis of 2002 CSNA.The revision content is summarized into 7 categories and comparative research is done,discovering that the description of these seven-kind problems in China is rather vague,and some problems do not specify the accounting methods,and that overall,China’s national economic accounting system and the international accounting system is gradually integrated.
作者
许彩艳
Xu Caiyan(School of Economics and Management,Northwest University,Xi'an 710127,China)
出处
《统计与决策》
CSSCI
北大核心
2020年第8期45-50,共6页
Statistics & Decision
