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。

Study on Accounting Methods of Financial Intermediation Services Output

How to measure financial intermediation services indirectly is a hot-issue of domestic and international national accounts research.The method of net interest income in System of National Accounts（SNA1993） has been revised in SNA（2008） by United Nations,which adopted the Reference Rate to measure FISIM.However,it is very difficult to determine the Reference Rate.This paper developed a new way with improving a method in SNA（2008）,which adopted a rate of intermediary service charge to determine the Reference Rate,and calculate FISIM of Guangdong with it.