SNA中的货币与金融统计研究

探讨了《国民经济核算体系》（SNA）中的货币与金融统计的原则和内容，通过以SNA货币与金融统计与《货币与金融统计手册》（MFS）的比较，分析了两者在基本框架，机构部门分类、金融工具分类和统计核算内容等方面存在的联系和区别，并提出应协调SNA与MFS之间的关系，对SNA货币与金融统计的有关内容进行调整。     

新国民经济核算体系与分配理论研究问题

新国民经济核算体系与分配理论研究问题李连友收入分配是社会各界普遍关注的热点问题。对于收入分配的研究，离不开一定的经济体制和国民经济核算制度。因此，随着我国新国民经济核算体系的实施，需要相应地改变收入分配的研究方法，以科学、准确地对一定时期社会分配关系...     

SNA关于知识产权产品核算方法的修订

在2008年最新公布的1993年SNA修订版中,取消了原来非金融资产有形和无形的两大分类,将原来的无形固定资产重命名为知识产权产品,并对各次级分类的核算方法等作出了适当的修订.本文根据国民核算顾问专家组提出的SNA修订问题清单,对知识产权产品在1993年SNA和1993年SNA修订版两个版本中的核算方法进行介绍和比较,揭示了1993年SNA修订版中关于知识产权产品核算方法的变化.     

浅析MFS和08版SNA中金融主体的统计分类

随着经济金融活动的发展,国民经济核算体系SNA和货币与金融统计体系MFS也在不断修订和完善。新版SNA在金融公司分类方面做了较大幅度的修订。该分类直接影响各核算账户的结构,并且关系到分析一国信贷和广义货币总量,进而推行的货币政策及金融稳健等基础问题。本文就两者关于金融主体分类的若干问题进行比较与探究。     

浅析MFS和08版SNA中金融主体的统计分类

随着经济金融活动的发展,国民经济核算体系SNA和货币与金融统计体系MFS也在不断修订和完善。新版SNA在金融公司分类方面做了较大幅度的修订。该分类直接影响各核算账户的结构,并且关系到分析一国信贷和广义货币总量,进而推行的货币政策及金融稳健等基础问题。本文就两者关于金融主体分类的若干问题进行比较与探究。     

我国收入分配格局的现实考察北大核心

收入分配改革牵动改革发展全局,成为全社会关注的焦点问题。温家宝总理在政府工作报告中表示：＂2012年要深化收入分配制度改革,抓紧制订收入分配体制改革总体方案＂。本文利用我国最新的国民经济核算数据,对我国国民收入分配的过程,以及居民、企业和政府三者的分配关系进行了深入的分析,并与美国的收入分配格局和差距做了比较分析,以期为研究收入分配的学者起到抛砖引玉的作用。     

实现和谐社会的个人所得税制度改革路径

构建和谐社会必须处理好收入分配问题。税收作为一种分配工具，在调节收入分配、缓解分配不公、促进社会公平和稳定方面具有重要作用。充分发挥税收的作用．综合运用其他调控措施规范收入分配秩序．加强对收入的调节力度，促进社会公平和正义。具体来讲，可以从五个方面着手：     

税收调控在收入分配调控中的定位

经济体制转轨时期，我国收入分配问题的主要矛盾是收入分配的差距不合理。构成我国收入分配矛盾的主要方面集中在社会收入初次分配环节。随着我国经济体制改革的不断深化，税收在收入分配调控中的作用已为人们高度重视，如何发挥税收在收入分配中的调控作用就成为研究如何增强我国收入分配政府调控的热点。明确税收调控在收入分配调控中的定位是正确运用税收杠杆调控收入分配的重要前提。     

2008年版国民账户体系关于中央银行服务产出核算的处理及中国有关核算的改革研究

2008年,联合国、欧盟委员会、经济合作与发展组织、国际货币基金组织和世界银行五大组织对“1993年国民经济核算体系”（1993版SNA）进行了修订,形成了“2008年国民账户体系”（2008版SNA）。本文详细梳理了2008版SNA对中央银行服务产出核算问题的具体修订情况,并与1993版SNA的相关处理规定进行了对比。基于对我国中央银行服务产出核算现状的探讨,本文认为,依据2008版SNA对中央银行服务产出方法进行调整,我国金融业服务增加值将会呈现明显的增加。鉴于我国实现2008版SNA的核算方法尚存在障碍,本文提出改革我国中央银行服务产出核算的若干建议。     

破解收入分配的“三角困局”

本文认为,事关收入分配的初次分配、再分配、收入分配秩序三个方面之间存在着“三角困局”．并对这一困局进行了分析。针对这一困局导致深化收入分配政策大打折扣的问题．本文提出收入分配改革要统筹初次分配、再分配和收入分配秩序三个方面的政策,“跳出收入分配解决收入差距问题”．以财税改革作为突破口等对策。     

金融中介服务产出核算方法研究

如何间接测算金融中介服务产出是目前国内外国民经济核算研究的热点问题。联合国SNA（2008）对SNA（1993）的净利息收入法做出了修订,主张采用参考利率来计算,但却面临参考利率难以确定的问题。通过对SNA（2008）的方法进行改进,创新地提出通过计算金融中介服务费率来获得参考利率,并估算了广东的金融中介服务总产出。     

New development: A new COFOG for South Korea

The South Korean government's Classification of the Functions of Government (COFOG) is grounded in the System of National Accounts (SNA), rather than Government Finance Statistics (GFS). This article explains why a GFS-based classification might be beneficial to South Korea for the purposes of fiscal management and the comparison of government expenditures with other countries.     

Household Saving in Developing Countries: First Cross-Country Evidence

Although most studies have relied on domestic or private sectorsaving data, this article uses household data available fromthe U.N. System of National Accounts for a sample of 10 countries.Household saving functions are estimated using combined time-seriesand cross-country observations in order to test households'responses to income and growth, rates of return, monetary wealth,foreign saving, and demographic variables. The results showthat income and wealth variables affect saving strongly andin ways consistent with standard theories. Inflation and theinterest rate do not show clear effects on saving, which isalso consistent with their theoretical ambiguity. Foreign savingand monetary assets have strong negative effects on householdsaving, which suggests the importance of liquidity constraintsand monetary wealth in developing countries.     

The Dynamics of Household Wealth Accumulation in Italy

We examine the dynamics of wealth accumulation distribution in Italy using data drawn from the Survey of Household Income and Wealth, a representative survey of the Italian population conducted by the Bank of Italy. We compare survey data with National Accounts data and discuss sample representativeness, attrition and measurement issues. We then look at wealth inequality (the cross‐sectional dispersion of wealth) and wealth mobility (individual transitions across the wealth distribution) and examine the age profile of wealth using repeated cross‐sectional data. Finally, we consider various explanations for the pattern of wealth accumulation in Italy, focusing on retirement, bequests, income risk, health shocks and credit market imperfections.     

„Medical Savings Accounts“ — Eine internationale Bestandsaufnahme des Konzeptes der Gesundheitssparkonten und seine Implikationen für Deutschland

Medical Savings Accounts have gained rapid popularity in the international discussion as a means for financing health care over the last years. In Germany a similar idea has been discussed for the German Pension System known as the so called ?Riester Rente“. Countries like Singapore, South Africa, China and the USA have already introduced Medical Savings Accounts or are conducting pilot studies. This article summarizes the experience with Medical Savings Accounts in these countries and tries to evaluate first results, which are primarily positive so far. Finally it is suggested to introduce the concept of Medical Savings Accounts in the German Public Health Insurance in order to tackle its financing problems.     

Human Capital Spending,Inequality, and Growth in Middle-Income Asia

Asia’s rapid population aging fortifies the case for strengthening human capital investments. Further, the experience of the newly industrialized economies suggests that human capital investments will be a vital ingredient of the transition from middle income to high income. Those investments can also affect equity and public finances. In this article, we use data from the National Transfer Accounts to empirically analyze the effect of human capital investment in Asian countries on economic growth, inequality, and fiscal balance. Our empirical evidence suggests that human capital investments have a positive effect on labor productivity and, hence, output. The positive effect is stronger for poorer households and, hence, beneficial for equity. We also find that such investments can generate sufficient tax revenues to improve the fiscal balance. Overall, our evidence points to a positive effect of human capital on growth, equity, and fiscal balance in Asia.     

江浙沪二省一市银行结算账户及资金往来分析

江浙沪两省一市作为地域相连、文化相近、结构互补的较为完整的城市经济区域,是我国经济发展的重心区,并将继续对我国未来的经济发展产生越来越大的影响。本文试图通过采用人民币银行结算账户管理系统及支付管理信息数据,对江浙沪二省一市银行结算账户流入流出、单位存款人的行业归属及资金往来情况进行实证比较分析,来提出推动长江三角洲地区金融一体化的决策依据。     

我国收入分配面临的主要问题及其对策

本文梳理了党的十六大以来我国陆续出台的与收入分配相关的各项政策,从宏观层面分析了当前我国收入分配领域存在的主要问题,提出了深化收入分配制度改革的政策建议。     

Income Uncertainty and IRAs

In a precautionary savings setting, since Individual Retirement Accounts (IRAs) are poor substitutes for precautionary savings due to early withdrawal penalties, those facing more income uncertainty are expected to prefer more liquid assets. This paper investigates the role of income uncertainty in IRA participation. Confidential tax panel data is used to construct a measure of income uncertainty. Greater income uncertainty is found to have a negative influence on IRA participation for those in the immediate pre-retirement stage of the life-cycle. The results appear to be consistent with buffer-stock models of savings where income uncertainty is predicted to have a large effect on wealth accumulation beginning around age 50.     

基于消费-收入生命周期的中国人口红利测算及国际比较

以联合国人口预测数据与NTA 消费水平和劳动力收入数据为样本,测算中国人口红利的起止期,比较美国、日本、韩国、法国与澳大利亚等代表性国家收获人口红利期间与人口红利消散后的经济增长。结果显示,在人口红利消散后,这些国家无一例外进入了经济低增长时代。中国在人口红利消失后同样面临有效劳动人口比重下降、人口老龄化的严峻挑战。因此,在经济社会转型时期,需调整人口政策与劳动保障政策。