我国对国民经济核算的贡献

国民经济核算是国民经济分析和政策的重要工具。改革开放以来,我国统计理论界的专家学者和实际工作部门的工作者从实际出发,理论联系实际,不断开拓创新,不仅推动了我国统计事业的不断发展,而且对国民经济核算理论与方法的发展做出了较大的贡献,主要包括四个方面:提出国民经济核算的平衡原则,消除了理论与方法上的误解;创立社会劳动价值论,奠定了我国国民经济核算体系的理论基础;提出国民大核算理论,明确了国民经济核算理论与方法的发展方向;整合MPS与SNA,丰富了国民经济核算的理论与方法     

FROM INPUT–OUTPUT TABLES TO SUPPLY-AND-USE TABLES

In 1991, Statistics Netherlands introduced the supply-and-use tables as part of the national accounts. Since then, the supply-and-use tables have been the main statistics on the production structure of the Dutch economy. They form the basis from which input–output tables are derived. The time series of supply-and-use tables starts in 1987. However, there is a need for a time series since 1970 because benchmark revisions of the Dutch national accounts would become far easier if such time series were available. Therefore, a method has been developed to derive supply-and-use tables from existing input–output tables. This article presents the algorithm.     

From a System of National Accounts to a Process of National Wellbeing Accounting

There are repeated calls to go ‘Beyond GDP’, for measures of wellbeing and progress in addition to those that the System of National Accounts (SNA) is designed to provide. We identify key issues that can help build on the rigour of SNA whilst fitting the measurement of economic performance within a broader assessment of national wellbeing and progress. Such drivers are already leading to a proliferation of indicators and accounts, for example in the development of non‐monetary measures of natural resources, but there are significant measurement challenges, not least the question of whether a single, overall measure or index of wellbeing is valid. But the challenge of measurement, per se, is one thing: in our view, a more critical issue is whether the measures will actually be used. We propose a dynamic and multi‐staged approach for developing SNA, embracing the production and use of measures. This would start by identifying user requirements for wider measures, to provide the basis for national and cross‐national developments in well‐being accounting. We envisage greater branding and marketing of national well‐being concepts to promote measures and support their use. We call for outreach by producers, so that there is dialogue about the development and use of measures.     

Regionalizing National Commodity-by-Industry Accounts

Exended input–output (IO) models are increasingly prominent in regional economic analysis. Social accounting matrices and associated multiplier decompositions, IO econometric model hybrids and computable general equilibrium models are finding greater acceptance in contexts in which simple IO models once dominated. Although the extended regional models build primarily on the foundation of regional, interindustry accounting frameworks, the data from which these regional accounts are drawn are most commonly in the form of a national commodity-by-industry account. Despite this longstanding fact, the IO table adaptation literature has focused almost solely on methods of adapting national interindustry accounts to regional economies. This paper presents a method designed specifically to regionalize commodity-by-industry accounts, in the context of the US reporting system. The focus on commodity-by-industry data demands a confrontation with several important issues that otherwise might go unattended. Using a particular system and its accompanying classification scheme ensures a comprehensive and consistent regionalization method.     

将森林生态效益纳入林业会计核算体系的探讨

森林的生态效益远高于其经济效益，将其纳入林业会计核算体系是实施林业可持续发展战略的一项重要的基础性工作。为此，本文阐述了森林生态效益会计核算的必要性及其特征，探讨了森林生态效益纳入收入要素核算的会计确认与计量、会计核算应设置的科目和信息披露的方式。     

SESAME: an Integrated Economic and Social Accounting System

This article outlines a statistical information system that serves to monitor and analyze the interactions between economic development and social change. This so-called SESAME links the monetary data in the national accounts to non-monetary social and environmental data, and yields a consistent set of core indicators on the development of national welfare.     

Proposal for a Social Accounting Matrix which Fits into the Next System of National Accounts

This paper shows that all flow accounts which may become part of the next system of national accounts (SNA) can be embedded easily in a social accounting matrix (SAM) framework. In fact, a SAM format has several advantages when compared to the traditional T-accounts for the institutional sectors. The SAM allows for more flexibility in selecting (a) the most relevant (different) classification in each account, and (b) the most relevant (different)valuation principle in each account. Compared with most currently available SAMs, the national accounting flaws matrix in this paper adds a complete supply and use system, more detail in the current institutional sector accounts, a produced capacity account recording the destination of investments by production activity, flow-of-funds matrices, an ‘other’ changes in assets account and a changes in balance sheet account. This framework is illustrated with an example for The Netherlands.     

On new variance approximations for linear models with inequality constraints

In this paper, we examine the estimation of linear models subject to inequality constraints with a special focus on new variance approximations for the estimated parameters. For models with one inequality restriction, the proposed variance formulas are exact. The variance approximations proposed in this paper can be used in regression analysis, Kalman filtering, and balancing national accounts, when inequality constraints are to be incorporated in the estimation procedure.     

A METHOD TO CREATE CARBON FOOTPRINT ESTIMATES CONSISTENT WITH NATIONAL ACCOUNTS

Although multiregional input–output (MRIO) databases use data from national statistical offices, the reconciliation of various data sources results in significantly altered country data. This makes it problematic to use MRIO-based footprints for national policy-making. This paper develops a potential solution using the Netherlands as case study. The method ensures that the footprint is derived from an MRIO dataset (in our case the World Input–Output Database (WIOD)) that is made consistent with Dutch National accounts data. Furthermore, usage of microdata allows us to separate re-exports at the company level. The adjustment results in a foreign footprint in 2009 that is 22% lower than the original WIOD estimates and a significantly altered country allocation. We demonstrate that already in the data preparation phase due to the treatment of re-exports and margins, large differences arise with Dutch national statistics, which may help explain the variation in footprint estimates across MRIO databases.     

Beyond public management

The Netherlands are often considered an excellent example of ‘new public management’ reforms. Especially the ‘Tilburg model’ of management reform that took place in Dutch local government in the mid-1980s has become internationally renowned. In this review of public management reforms that took place in Dutch local and national government during the 1980s and 1990s we will show that managerial reforms were not the only dominant story in the The Netherlands. Dutch administration experienced a shift in frame of reference beyond public management. This review will not concentrate on ‘factual reforms’ but rather on reform ideas. This study departs from the empirical positivist approach where ‘objective facts’ play the central role. There is no one and single ‘objective truth’ about reforms. Managerial reform seemed the dominant story. In ‘reality’ there was a variety of reform ideas.     

荷兰高校PDP教学模式对我国高校的启示和借鉴

荷兰不仅以其经济发达而著称,其育人质量和教学特色也一直备受各国关注。PDP作为一种新的教学模式,在其国内受到诸多高校师生的推崇和重视。通过对PDP内涵的理解以及对荷兰高校PDP教学模式的深入探析,结合当前我国高校PDP教学现状的不足,总结出这种教学模式在育人和教学方面对我国高校的一些启示和借鉴,以希借此推进我国高等教育的发展,加快高素质人才的培养。     

研究会计账户教学方法的意义

在对会计主体发生的经济业务核算的过程中,会计账户是非常重要的工具,所有的会计信息都存放在账户中,并通过账户进行传递,所以,准确掌握各个会计账户,对于完成会计核算职能,保证会计信息质量具有重要的意义。论文根据教学实践分别研究和介绍了形而上学的会计账户教学方法和辩证的会计账户教学方法,在对两种教学方法进行比较的基础上,强调对辩证的会计账户教学方法的推广。     

论应收账款的管理与控制对国有企业的影响

随着时代与经济的蓬勃发展,应收账款管理在企业生产、经营活动中发挥着重要作用。应收账款是企业资金不可或缺的来源之一,相当一部分企业缺乏对应收账款的认识,过于注重业务,而不注重资金的安全性。通过有效的应收账款管理,有助于提高企业竞争力,促进企业稳定持续发展,因此,应收账款管理是企业发展中的关键内容。本文从国有企业应收账款大量形成的原因出发,探讨了国有企业加强自身应收账款的管理与控制。     

The Compatibility of Red Book National Accounts Estimates with the Barna 1935 Input–Output Estimates

In 1952, Tibor Barna published an input–output table of the 1935 UK economy. From 1954 to 1972, a number of ‘Red Books’ published under the direction of Richard Stone provided national accounting statistics for 1920–38. Casual inspection suggests some serious disagreement between the two data sets, but much of this arises out of mismatching of incompatibly defined items. This paper assesses the compatibility of final demand and net output estimates that appear on the periphery of the Barna table with corresponding Red Book statistics. Given the admitted margins of error, an acceptable pattern of discrepancy emerges from the comparisons. Service industry incomes are the sole major exception to this finding.     

Data revisions to German national accounts: Are initial releases good nowcasts?

Data revisions to national accounts pose a serious challenge to policy decision making. Well-behaved revisions should be unbiased, small, and unpredictable. This article shows that revisions to German national accounts are biased, large, and predictable. Moreover, with use of filtering techniques designed to process data subject to revisions, the real-time forecasting performance of initial releases can be increased by up to 23%. For total real GDP growth, however, the initial release is an optimal forecast. Yet, given the results for disaggregated variables, the averaging out of biases and inefficiencies at the aggregate GDP level appears to be good luck rather than good forecasting.     

新事业单位会计制度下基建并账及思考

事业单位基建并账是新《事业单位会计制度》的要求,目的是为提高事业单位会计信息质量,配合公共财政制度改革。本文就并账的实务操作作了具体介绍,还提出了并账实务处理中的一些不足及解决方案,同时还引发要加强财务队伍建设的思考。     

有关会计诚信教育问题的再思考

会计诚信教育已经成为当前会计教育工作的主旋律,加强会计诚信教育是遏制会计造假行为的重要手段。我们在分析加强会计诚信教育必要性的基础上,进一步探讨了我国会计诚信教育存在的主要问题,并提出了完善会计诚信教育的有关建议。     

The SAM and Beyond: Open,SESAME!

The revised 1993 System of National Accounts (SNA) contains a chapter on social accounting matrices (SAMs), demonstrating that the input-output approach should be extended to a matrix presentation of a wider set of national accounts. This article describes the application of that chapter to the case of Indonesia, and elaborates on the linkage of a SAM to all kinds of supplementary (non-monetary) data sets. This should yield a system of economic and social account-ing matrices and extensions (SESAME), i.e. a consistent meso-level information system from which major economic and social macro-indicators can be derived. By way of example, detailed employment figures that belong to a SESAME for Indonesia are presented.     

中荷高校教学模式的比较研究

经济社会的高速发展导致了对人才的高需求和高要求，进而对我国的高等教育提出了新的挑战。与此同时，荷兰PDP教学模式近来备受各国关注．通过对PDP进行概念界定和释义．总结荷兰PDP教学模式的过程和特点．并将其与我国当前教育模式进行对比．进而指出国内高等教育存在的诸多不足，并从政府、企业、高校及学生个人层面提出了相应的对策措施。     

基本养老保险基金：做实账户制还是名义账户制？

我国城镇企业职工基本养老保险个人账户在本质上体现的是养老权而不是财产权,基本养老保险个人财户权益的根本意义在于保障企业职工的社会养老权。我国从2001年开始实行做实企业职工基本养老保险个人账户试点,这不仅未能化解养老金支付风险,而且加大了养老保险基金保值增值难度,基金贬值程度也随着做实比例的提高而增大。另外,做实个人账户抬高了储蓄率并抑制了投资和消费需求,对经济发展产生了挤出效应。为解决上述问题,应建立更加公平可持续的养老金制度,通过名义账户制从根本上体现企业职工的财产权和社会养老权,解决做实账户制所出现