中国住户部门综合经济账户的构建与理论阐述

住户核算是国民经济核算的重要组成部分,账户是核算的重要载体和有效工具之一。依据联合国《国民经济核算体系1993》,结合中国的国情和统计实践,分析中国住户部门在国民经济不同阶段与政府部门、非金融公司部门、金融公司部门以及为住户服务的非营利机构部门间进行的经济交易,在此基础上形成了住户部门的生产账户、收入形成账户等,并最终构建出中国住户部门综合经济账户的通式。

Design and Explanation of Household Sector's Integrated Economic Account in China

Household Accounting is an important part of National Accounts,and accounts are important carrier and effective tools for accounting.Based on United Nation′s SNA1993,with China′s national conditions and statistical practice,this paper analyzes China's household sector economic transactions with government sector,non-financial corporate sector,financial corporate sector and non-profit institutions serving households sector in different stages of the national economy,forms household sector production accounts,income accounts,etc.and ultimately builds a general formula of Chinese household sector integrated economic accounts.