NATIONAL ACCOUNTING AS A PLANNING TOOL IN LESS DEVELOPED COUNTRIES: LESSONS OF EXPERIENCE

This paper is directed at the following question: How far is the national accounting system as developed in the industrially advanced countries and recommended by the United Nations applicable and useful to countries at an early stage of development? In order to examine the suitability of this tool, the nature of economic policy decisions and their dependence on macro-statistical constructs are analysed, the emphasis being on planning as actually undertaken in the field or going to be undertaken in the near future and not on planning activities as possibly ought to be attempted. The conclusion reached, based upon personal experience in Africa, the Caribbean area, Brazil and Venezuela, both as “producer” and “user” of data, is that planning is mainly limited to the public sector. Comprehensive plans, prepared with the assistance of foreign consultants, were generally forgotten soon after publication, the driving force behind those plans being external pressure by bilateral donors and international agencies and propaganda-prestige motives. Real over-all economic management or consistent medium term planning of the whole economy never appeared to be an important factor in the decision-making process, possibly because those concepts are far too abstract and do not have short-term impact. The role of national accounting should therefore be limited to the provision of a general framework and factual support for public sector planning activities. In practice the United Nations system has been found far too complicated and ambitious, not sufficiently development planning oriented, and not suitable to the limited statistical resources available in the developing countries. The paper recommends the publication of several detailed “case studies” in national accounting, hoping that those studies might help to identify types of accounting systems appropriate to different existing constellations. In the meantime a drastic scaling down of the United Nations system should be undertaken; we should try to equate demand and supply of relevant information. In the final part, the paper considers planning requirements (timetable and flexibility, information required for a general assessment of the economy, crucial role of the publicsector, relative precision), statistical requirements (resources, data available, priorities, international reporting) and decision-makers’requirements (compactness, simplicity, background information, wishes of external aid donors) and recommends, as an interim measure, a simplified system of national accounts consisting of eight main tables.     

主要国家低碳经济发展战略

由于各国经济社会背景、发展目标和技术基础不同,其在发展低碳经济的实践中采取了不同的发展战略和路径。英国以市场机制建立为核心发展低碳经济,德国以低碳技术为核心发展低碳经济,美国重视新能源开发与应用,日本重点建设低碳社会,韩国实施绿色增长战略,印度将低碳与环保相结合,巴西大力发展生物燃料等可再生能源。通过对这些国家的低碳经济发展战略进行梳理和分析,得出如下启示：发展低碳经济要因地制宜地制定符合国情的低碳道路;低碳立法和政策规划是发展低碳经济的制度保障;新能源和可再生能源是低碳经济发展的重点;低碳技术是低碳经济发展的关键;传统产业的低碳化和新能源产业是低碳经济的主要内容。     

"十三五"以来广东省海洋经济发展政策概析

“十三五”时期,广东省积极部署海洋强省建设,着力从海洋经济顶层设计、海洋产业发展、海洋资源环境优化利用与保护等方面出台并落实多项规划政策、意见措施及行动方案等,对于加快广东省海洋传统产业转型升级,壮大海洋新兴产业,改善海洋生态环境等方面均发挥了有效的积极作用。在系统梳理 “十三五”以来广东省出台的海洋经济相关政策规划基础上,总结支持广东省海洋经济发展的相关政策主要特点,分析涉海相关政策实施背景下广东省海洋经济发展状况,探讨广东省海洋经济发展与政策存在的问题与不足,并研究提出促进广东省海洋经济高质量发展的对策建议。     

Theoretical problems of demographic policy in the USSR

The recent emphasis in the USSR on long-range economic and social planning, as well as the country's current demographic situation, necessitates the adoption of demographic policies to create the type of population reproduction which is in the longterm interest of the society. Socioeconomic policies may have bothnegative and positive effects on demographic processes, and these effects may be delayed for 25 years or more. In the past, when economic and social plans covered only 5-year periods, the impact of these plans on demographic factors could be ignored. In longterm planning these consequences cannot be ignored. Population policies must address the longterm consequences of socioeconomic development, the regional variations in population parameters, and the complexities of the relationship between demographic and socioeconomic factors. As socialist societies evolve they eventually reach a stage where it is necessary to develop a theory and a methodolgy for managing demographic processes. The development of appropriate demographic goals and policies will require the cooperation of not only demographers, but of medical professionals, sociologists, and economists. The initial tasks of a goal oriented population program should be to stabilize the birth rate, to prevent further declines in fertility rates, to increase life expectancy to its biological limits, to reduce death rates, to equalize regional living standards, to control immigration, and to improve resettlement programs. Eventually policymakers must address the problem of developing an optimal and uniform level of reproduction for the nation as a whole. An organization structure, both at the national and regional level for developing and implementing the population program must be specified. Regional programs must be coordinated at the national level and developed in accordance with national goals.     

试论森林环境资源核算

环境资源核算是当前国际社会最关注的热门课题之一,作者指出了现行国民经济核算体系的缺陷,论述了世界环境资源核算的研究现状及发展前景,重点介绍了环境资源核算研究的指导思想、环境资源核算的新概念及其分类、价值和计算方法、环境产业问题等,并对我国开展森林环境资源核算研究提出了几点建议。     

军民融合式发展的国际经验与启示

＂十二五＂规划纲要从国家经济社会发展战略的层面,对军民＂深度融合＂发展进行了总体设计和长远筹划。通过军民融合式发展,在有效保障国防安全基础上优化资源配置,扩大国防利益与经济利益的交汇点,以促进国防与经济社会的同步发展,是世界各主要国家的共同发展战略和政策取向。落实＂十二五＂规划纲要部署,应借鉴世界主要国家军民融合发展经验,构建决策科学、运行有效的体制机制,坚持改革创新,用融合的理念解决问题、促进发展。     

Gustav Schmoller's Historico-Ethical Political Economy : ethics,politics and economics in the younger German Historical School, 1860-1917

Gustav Schmoller, the head of the younger Historical School of political economy in Imperial Germany, was characterized as the man who had brought about the ‘decisive turn’ towards Sozialpolitik and had given it a scientific basis. His holistic understanding of political economy became a tradition among German administrative bureaucracy. His economic doctorine must have been seen in the context of a comprehensive social theory linking an idealist statism with an ethical evolutionism against the background of an historicist world view. The paper critically discusses how Schmoller wanted to force these competing streams of thought and their influences among his contemporaries into a developmental model that would harmonize the radical social changes of his day.     

Fifty years of fiscal planning and implementation in the Netherlands

Using real-time data from the annual budgets over the period 1958–2009, we explore budgetary planning and implementation in the Netherlands. Three fiscal policy regimes are distinguished. Our key findings are the following. First, plans are on average unbiased, although they are overoptimistic during earlier parts of our sample and overly pessimistic during the later parts of our sample, when revenues are under-projected. Second, general economic conditions and the state of the public finances are important determinants of both plans and their implementation. Third, this is also the case for political and institutional factors. Expenditure overruns are partly related to political factors, whereas cautious revenue forecasts relate to the institutional setting. Fourth, under the most recent regime of “trend-based budgeting” implementation was strongest relative to planning. In fact, this regime may contain some elements that are useful for designing national fiscal arrangements elsewhere.     

论我国的外语教育规划

外语教育规划是国家制定的外语教育政策,对外语教育的发展起着重要的作用。外语教育规划的缺失会带来外语教育发展的盲目性。我国的外语教育深受社会环境的影响,语种的选择随着国家的政治经济的发展起伏不定,在价值取向上在不同的历史时期呈现不同的特征,但总体上以满足社会的政治、经济、文化为核心。借鉴国外的经验,合理规划我国的外语教育是促进外语教育改革和发展的有效途径。     

中国经济增长方式问题透析

中共中央《关于制定国民经济和社会发展第十一个五年规划的建议》指出,“十一五“期间,必须把经济结构调整和经济增长方式的转变作为关系全局的重大任务.中国经济要摆脱粗放式的运行模式,实现经济增长方式的转变,建设一个资源节约型、环境友好型社会,必须完善社会主义市场经济体制,转变政府职能,推进体制创新.同时,还要转变发展观念,创新发展模式,发展循环经济,调整经济结构,优化产业结构,坚持以人为本和技术立国,依靠科技进步,实现企业自主创新,走新型工业化道路.     

论中国特色社会主义政治经济学国家主体性的特殊属性

国家在经济社会生活中所发挥的作用与所扮演的角色是在任何国家都存在的普遍性问题,国家主体性问题是政治经济学的一个基本问题.然而,对中国国家主体性问题仅仅进行一般性研究是不够的.由于中国的特殊国情、社会历史传统与客观现实等,中国特色社会主义政治经济学的国家主体性有其特殊属性,主要表现为中国国家定位的特殊性、国家职能的特殊性...     

Towards a new social input-output table: The dynamics of social groups and institutions

Input-output analysis has been very helpful to elaborate the 5 and 10 years sectoral forecasts which support the French medium-term economic policy. This analysis makes it possible to take into account the interdependences between the various sectors of the economy. This sort of analysis must be completed by another kind of analysis which is not based on the sectors of the economic activity but instead on the groups which characterize the French society in its present state of development. The relations between the groups set up on several plans, i.e., the economic, sociological, political and ideological plans. On the one hand, the behavior of each group depends on the characteristics proper to the groups, and, on the other hand, on its situation on the various plans, and mainly on the other groups. In this system of social accounting, which has still to be built up, the social groups play the part of the industries, the inputs are the modifications of the situation of each group and the outputs are the behavior of this group facing these modifications of its situation.This is the beginning of a research endeavor made particularly difficult by the great number of plans of interactions between the groups that have to be taken into account.     

对会计教学改革的设想

随着我国社会经济的不断发展,传统的会计教学方式受到了极大的冲击。传统的会计学教育已不能适应社会经济发展的需要。因此,要设定新的会计教学目标、改变传统的教学模式、更新会计的教育理念、创新会计教学方法以提高教学质量,为社会输出更多的适应经济发展的优秀人才。     

关于建立社会主义市场经济体制与发展生产力若干问题的探讨

党的十四大和十四届三中全会确立了我国建立社会主义市场经济体制改革的目标及实现这一目标的体制框架和总体规划。今年是加快我国经济体制改革和经济发展的关键一年，目前各项新的重大改革举措已陆续出台，改革和发展正朝着积极、健康的方向推进。如何在新的形势下既加快新旧体制的转换并构建新的经济体制，又持续、快速、健康、稳定地促进社会生产力的发展，是我们面临的新的重大课题。本文从五个方面论述了这一问题；改革目标模式的选择与生产力经济学科建设的再思考；社会主义市场经济体制的基本框架与生产力经济学研究内容的拓展；建立现代企业制度与微观生产力研究，培育和发展市场体系与生产力要素组合方式的研究；建立健全宏观经济调控体系与进一步完善＂生产力系统工程＂。     

土地可持续利用的生态经济规划

生态经济规划是实现土地可持续利用的客观要求,有别于传统规划模式。它把土地生态经济系统作为自己的规划对象,把实现土地可持续利用作为规划目标,生态经济平衡是土地可持续利用规划的前提条件,通过有效的生态经济规划,在保证生态安全性和经济有效性的前提下,使土地利用程度与其生态经济阈值相协调,实现土地利用生态目标和经济目标的协调统一。土地可持续利用的生态经济规划就是在保持土地生态经济系统平衡的前提下,使生态、经济和社会三效益得到同步提高。     

新时期企业会计政策的选择

目前企业所处环境的复杂性和不确定性越来越高,为了保证会计信息的真实可靠,协调企业相关各方的经济利益,实现社会经济资源的优化配置,企业选择会计政策必须从合法性、相对独立性、经济性和道德性等基本要求出发,遵循准备阶段、政策分析阶段和决策阶段的基本程序,认清会计政策选择的发展趋势,才能有效提高选择的合理性。     

低碳经济实现机制探究——基于第三次与第四次产业革命的内在联系

自2009年哥本哈根联合国气候变化大会后,低碳经济的理念日益深入人心,成为世界热议的焦点和追求的目标。作为负责任的大国,我国做出了一系列努力,2009年11月提出要在2020年实现碳强度比2005年降低40%～45%,并做到"可统计、可监测、可报告";2010年8月国家发改委启动低碳省和低碳城市试点工作,并且要求承担试点工作的5省8市将各地低碳试点方案纳入当地"十二五"经济和社会发展规划。如何有效推进试点,早日摸索出行之有效的、适合在其他省市复制的低碳发展模式,顺利实现减碳目标,不仅仅是我们自己必须尽快破解的难题,也为国际社会所密切关注。通过追踪低碳经济的时代背景,界定低碳经济及其微观基础,指出低碳经济的实现机制是技术、经济和生态三重属性的授权体系。     

高质量发展阶段的中国经济发展道路论

中国经济发展道路及模式,在近10余年成为全世界关注的焦点,但从价值维度研究中国经济发展道路,是当今学术界的一大薄弱环节。本文以两个百年的纵深,从价值维度切入,重点论证并原创性提出了:以全体中国人民的根本利益为价值立场;以全体中国人民的共同富裕和自由全面发展为根本价值目的;确立三个为主(公有主体,按劳分配主体,国家宏观调控主导)和三个共存(多种经济成分,多元要素参与分配,市场决定微观资源配置)的基本经济制度,建设以高质量的实体经济国内循环为主体、国内国际双循环相互促进的现代绿色生产生活体系,建设以国家内生创新为主导、企业自主创新为主体、多元协同创新为补充的关键核心技术进步体系,建设以高质量发展的城乡融合经济体系和区域协调发展的生产力空间布局体系等等,以此四点为价值原则;以人民通过生产劳动创造幸福生活为根本价值实践主题,其核心要义是:国民幸福可持续、国办公业建和平、党揽全局谋长远、民本路线通民心。创建具备上述价值总体的目标路径同向认知体系与实践行动体系有机统一的经济发展系统,就是高质量发展阶段中国社会主义经济发展道路,亦是本文的学术创新。     

哈萨克斯坦国家创新体系建设及演变

哈萨克斯坦共和国1991年独立以来,通过实施各项改革措施,政治稳定,经济发展迅猛,建立起了国家新型科技管理体系,创新体系建设亦日趋完善。哈萨克斯坦教科部科学委员会下设5个学科科学委员会,统一管理其科教优先发展领域,确定科研经费、资助拨款方式及额度;哈萨克斯坦将国家创新体系视为系统工程,保证其多元化、多层次、多渠道的合作参与;哈萨克斯坦国家创新始终服从于经济、社会发展的目标,其创新政策的制定与国家总体发展方向相一致。哈萨克斯坦科教管理体系与创新体系相辅相成,助推其经济社会稳步发展,值得借鉴。     

LE SYSTEME ACTUEL DE COMPTABILITE NATIONALE ET LA PLANIFICATION

The present system of national accounting (revised SNA and existing national systems) is a good framework for physical projections of goods and services produced by enterprises. It is less well suited to planning in value terms, because data on income are poor and the system is badly adapted to analysis at the level of decision-making centers of the relationships of production, prices, income, and investment; the picture which it gives of the non-market economy is inadequate; and it yields a static view of successive states of the economy, the last accented by the scarcity of structural information. The usefulness of the accounts for the formation of economic policy varies greatly according to the problems considered. Important for general aspects of economic policy in the relatively short term, they are limited in terms of fine decisions on public intervention in the market economy, and for the relatively detailed study of economic policy in the public sector itself. These shortcomings, although in part remediable, raise questions concerning the scope, object, flexibility, and spacial and temporal coverage of national accounting. Finally, the newly emerging needs of planning, especially those arising from the extension of the dialogue between social groups, the attempts at planning in value terms, and the increasing interest in the non-market economy, suggest a need for some deconsolidation of the system. To answer these demands, a more flexible system is needed. Such a system might comprise two stages. One, a statistical framework and presentation of data, would remain close to business and public accounting. The other, a more abstract and elaborate framework for macro-economic analysis, would correspond in large part to the present system. This system would include, around the central nucleus, a number of satellite accounts, consistent with the nucleus but articulated with it by very flexible and diverse rules. It could be extended to new fields where quantification without valuation is possible.