统计核算与会计核算差异的协调

统计核算与会计核算协调问题的研究由来已久。统计核算与会计核算并行独立是我国国民经济核算中的特有现象,无论是实行物质产品平衡表体系时期,还是转为实行国民经济账户体系之后,两者之间的众多差异一直难以协调,形成了统计核算与会计核算并行的状态,因此造成了微观信息、中观信息和宏观信息之间的不一致、难以对比、难以验证等一系列问题,长期困扰着经济核算工作。     

论国民经济核算体系的变革

文章介绍了我国国民经济核算体系的变革历程,在讨论国民经济核算意义的基础上阐述了当前国民经济核算体系所面临的问题,提出发展措施。     

中国国民经济核算体系变迁分析

1992年起我国开始实施新国民经济核算体系,2003年,我国颁布实施《中国国民经济核算体系（2002）》,宣告MPS退出了我国国民经济核算的历史舞台。文章对国民经济核算体系模式的变迁进行分析。     

新国民经济核算体系（93SNA）的最新发展简介（上）

国民经济核算体系(SNA)作为描述国民经济的工具,是各国经济管理的重要手段,也是对各国经济进行比较的重要方式.它已经成为官方统计的国际标准以及各国国民经济核算所遵循的方法制度.目前,我国国民核算体系正处在与新SNA接轨的过程中,及时捕捉新SNA的最新动向,对于提高我国核算水平具有重要的现实意义.     

浅谈和谐社会新视野下开展绿色GDP核算重要性

本文对传统国民经济核算体系中GDP核算指标作了客观评价,介绍了绿GGDP概念的提出及其在国际国内的发展概况,结合我国经济发展现状,论述了开展绿色GDP核算对我国构建社会主义和谐社会的重要性和所面临的现实问题,指出构建绿色GDP核算体系的过程任重道远,具较强的理论和现实意义。     

谈统计与会计的借鉴与交流

近几年来，新国民经济核算体系的推广，使更多的财务指标进入到基层的统计工作中，进而使统计核算和会计核算有了进一步的借鉴和交流，呈现出许多相关之处。     

我国绿色国民经济核算体系的框架及其评价

开展绿色国民经济核算是目前国际社会研究的热点问题,我国也启动了相关理论研究与实践探索.结合我国绿色国民经济核算的研究进展及其核算体系框架,分析了核算体系所存在的问题,并重点分析了其与联合国等国际组织SEEA2003的差异,指出了我国绿色国民经济核算体系发展的思路与方向.     

试述企业的会计核算与统计核算的关系

会计核算和统计核算作为国民经济核算体系的两大部分,深刻地影响着国民经济核算一体化的进程。会计核算是以货币为主要记账单位,通过货币计价、账户设置、凭证填制和审核以及成本核算等一系列活动,对企业经营业务进行连续、系统地记录,来计算和编制会计报表。而统计核算是以实物、劳动、货币为计量单位,通过运用统计推断法、综合指标法、统计分组法、大量观察法等一系列研究方法对国民经济活动的规模、结构、水平、速度及效益等数量关系进行量的汇总与计算,以探讨经济运行的规律性。     

建立会计与统计一体化核算体系的思考

长期以来就有“会计统计”是一家的说法。1992年国民经济核算体系推广和1993年会计制度改革以来，统计核算和会计核算有了进一步的交流和借鉴。近年来，随着经济的发展和技术的进步，会计与统计的联系越发紧密，会计上用到更多的统计分析方法，统计上也借鉴了越来越多的会计方法。计算机和网络的发展使得二者得以数据共享，把会计和统计人员从繁重的重复劳动中解脱出来，为统计和会计核算一体化提供了可能。     

论市场经济条件下会计统计核算的协调统一

国民经济核算是把国民经济作为整体,利用会计与统计相结合的方法对社会经济运行过程中的数量关系进行系统、完整、统一的核算,它是宏观经济信息系统的核心,是进行宏观经济管理和决策的基础。要建立市场经济下新的国民经济核算体系,关键是要解决好会计、统计核算的协调统一问题。     

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.     

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.     

The development of the Dutch national accounts as a tool for analysis and policy

Since the start of modern national accounting in the 1930s, the Netherlands has played a dominant role in the development of the national accounts. This paper discusses the origins and development of the Dutch national accounts. This includes the surprisingly slow start of political arithmetic in the Netherlands, the views of van Cleeff and Tinbergen on planning and national accounting, the role of Derksen and Oomens as fathers of the Dutch national accounts, the Dutch School of National Accounting, the interaction with national statistics and the role of the international guidelines and the European Union. The paper also takes a look into the future. The major challenges are to bridge the gap with data users and to increase relevance by, e.g. extended accounts, long-term time series on government finance and modules on education, health care and social security.     

国债规模的金融经济分析

国债是国家进行宏观调控的重要工具,就国债的规模进行金融经济分析,并针对当前我国经济形势提出对国债规模的一些认识。尽管国债规模较大,而且有继续扩大的趋势,由于我国当前的经济形势所需,且我国具备扩大国债规模的条件,国债规模的扩大将有利于中国经济发展和金融稳定。     

Indicators, Green Accounting and Environment Statistics— Information Requirements for Sustainable Development

Since the "Earth Summit" in Rio de Janeiro 1992 the term "sustainable development" determines the third and current phase of environmental policy. A precise and commonly accepted definition of sustainable development (s.d.) is still missing. There are, nevertheless, some elements in the philosophy of sustainable development which–even if they are still vague–could be used as guidelines for a framework of "green" accounting and sustainability indicators. Based on theoretical considerations, the German Federal Statistical Office has developed a framework for an Environmental Economic Accounting System. The objective is to add meaningful modules to the traditional System of National Accounts which are designed to quantify the external (environmental) effects of economic activities. The framework could already be realised and published to an extent that is relevant for actual policy making in Germany.     

Data,Linkages and Models: US National Income and Product Accounts in the Framework of a Social Accounting Matrix

In policy analysis, there is a continuing tension and interplay between issues, models and data. Issues and models have changed in recent years, and there is a need for evolution in the underlying economy-wide economic data base. We discuss accounting frameworks for integrating micro-survey data with macro-data from the national economic accounts. We take a modeler's perspective, arguing that new accounts are needed to support policy modeling. We discuss in detail the use of a social accounting matrix (SAM). A SAM provides a data framework which reflects an actor/transaction view of the economy and supports disaggregated economy-wide modeling. We discuss the relationship between a SAM and the existing national economic accounts for the USA, including the national income and product accounts and the input–output accounts.     

A global robustness measure for input–output projections from ESA and SNA tables

Input–output (interindustry) data are in wide use in empirical research and constitute an integral part of the European System of Accounts (ESA) and of the System of National Accounts (SNA). In a strict sense, however, these data are merely estimates of the true economic relationships. Therefore, we suggest a measure of robustness of input–output projections with respect to errors or changes in the underlying Leontief matrix. Our measure is based on the mathematical theory of norms and characterizes a complete Leontief matrix. Thereby, no assumptions are required on the distribution of the matrix elements. We discuss alternative numerical-computing algorithms and provide useful bounds and approximation formulas. The paper concludes with a large set of empirical sample applications.     

SIMULTANEOUSLY BALANCING SUPPLY–USE TABLES AT CURRENT AND CONSTANT PRICES: A NEW PROCEDURE

According to the 1993 System of National Accounts, the annual Supply–Use Tables (SUTs) need to be compiled at both current and constant prices by the National Institutes of Statistics. The most appropriate way to obtain consistent SUTs at both current and constant prices is to balance them simultaneously but, in this case, the main complexity is the nonlinearity that inevitably occurs. This paper proposes a new method to balance extremely large sets of National Accounts simultaneously at current and constant prices. The distinctive features of the proposed balancing method are its flexibility, which is very high compared with the other methods in the literature, and its capability to allow the control of the consistency of the system of deflators that are used. This new balancing method has been applied to balance the Italian 2006 SUTs simultaneously at current and constant prices, and it has yielded very good outcomes.     

Effects of international trade on domestic employment: an application of a global multiregional input–output supermultiplier model (1995–2011)

The effects on domestic employment of international trade and the globalisation of supply chains are as politically controversial as they are empirically inconclusive. To estimate them we extend the global multiregional input–output framework by endogenising demand for both domestic and imported intermediates, private business investment and household non-durable consumption – or equivalently, we generalise the supermultiplier formula. The model accounts, in particular, for the employment consequences of economic integration and those channelled through integration. We estimate these foreign sector effects alongside those of domestic origin using a recursive hierarchical structural decomposition analysis and statistics from the World Input–Output Database and National Accounts that cover years 1995–2011. Focusing on Spain, Italy, France, Germany, the UK, the US, Japan and China we answer the following questions: To what extent did international linkages deriving from international trade affect domestic employment? Did domestic employment benefit from economic integration?