经济大事记(2013.11.16~2013.12.15)

正11月18日国家统计局网站发布消息,国家统计局已制定了修订《中国国民经济核算体系(2002)》的初步计划和框架,拟在2014年年底或2015年年初形成《中国国民经济核算体系(2014)》最终文本,并按程序对外公布。11月19日工业和信息化部发布数据显示,2013年前10个月,全国电信业实现电信业务总量1.16万亿元,同比增长7.8%。     

中国国民经济核算体系的扩展与延伸——来自联合国三大核算体系比较研究的启示

本文在对联合国国民经济核算体系(SNA)、社会和人口统计体系(SSDS)、环境和经济综合核算体系(SEEA)进行比较研究的基础上,提出了中国国民经济核算体系扩展延伸的思路和理论依据。本文认为,通过设计社会核算矩阵(SAM)和卫星账户(SA),可以建立中国泛国民经济核算体系,进而实现对环境资源和相关社会活动成果的核算。文章构建了中国泛国民经济核算体系下的若干社会核算矩阵和卫星账户,从理论和实证两方面论证了对中国国民经济核算进行扩展延伸的现实性和可行性。     

准确理解中国居民可支配收入

2013年,国家统计局开展了城乡住户调查一体化改革,对农村住户调查中的农村居民纯收入和城市住户调查中的城镇居民可支配收入指标的定义、口径范围、基本分类和计算方法进行了系统的改造,实现了城乡住户调查居民收入指标的统一性。2016年,国家统计局制定了《中国国民经济核算体系(2016)》,对《中国国民经济核算体系(2002)》进行了系统修订,其中包括资金流量核算中的居民可支配收入在内的统计指标的定义、口径范围和计算方法发生了一系列的变化。本文对修订之后的资金流量核算中的居民可支配收入和一体化改革之后的住户调查中的居民可支配收入的基本概念、收入来源和计算方法进行了详细的阐述,对两者在基本用途、口径范围、资料来源和数据表现等方面的区别进行了深入剖析,以便于读者和用户准确地理解和正确地使用这两套居民可支配收入指标。     

视点

建立中国绿色国民经济核算体系国际研讨会在杭举行为了进一步探索绿色国民经济核算体系基本框架和环境经济核算的技术与方法,借鉴国际上开展绿色国民核算的相关经验,加快开展绿色国民经济核算的试点工作。国家环境保护总局和国家统计局于2004年6月24日～25日在浙江省杭州市联合主持召开《建立中国绿色国民经济核算体系》国际研讨会。     

关于自贸区账户体系建设探讨

2013年8月国务院批复设立上海自贸区,2014年5月人民银行出台《中国人民银行关于金融支持中国(上海)自由贸易自贸区建设的意见》、《中国(上海)自由贸易自贸区分账核算业务实施细则(试行)》和《中国(上海)自由贸易自贸区分账核算业务风险审慎管理细则(试行)》,要求上海市金融机构建立“自贸区分账核算体系”,经专业评估合格后才可提供自由贸易账户金融服务.到2016年8月国务院决定设立辽宁、浙江、河南、湖北、重庆、四川、陕西等7个新自贸区.随着自贸区范围越来越大,新设自贸区是否有必要建立“分账核算体系”重新提上议事日程.笔者认为,与上海自贸区立足于全球国际金融中心、改革试验先锋队,第二、三批自贸区带有较强发展区域经济特色,建立分账核算体系必要性不强;且全球金融市场多变、中国汇率在一定区间内波动的任务非常艰巨,金融市场开放应该循序渐进,建立分账核算体系迫切性也不强.     

论国民经济核算体系(SNA)结构的设计依据

目前世界上存在着两大国民经济核算体系,一是计划经济国家所使用的物质平衡表体系(MPS)一是联合国制定的《国民经济核算体系》(A System of National Accounts,简称新SNA)。从1976年联合国的《国民核算统计年鉴》来看,SNA已经为世界上154个国家所使用。在这些国家的核算实践中,SNA对于一国的经济结构的反映,对于经济进行情况的分析,对于经济予测的开展和经济政策的制定,对于不同国家经济的对比研究,都起到了一     

浅议《小企业会计制度》与《企业会计制度》的差异

针对我国小企业的自身特点和实际情况,参考国际上其他国家的做法,财政部发布了《小企业会计制度》,并从2 0 0 5年1月1日开始实行。《小企业会计制度》与《企业会计制度》相比,在许多方面存在差异,主要表现在会计科目的设置、减值准备的计提、长期投资的核算、固定资产的核算以及财务报告的编制等方面。     

建立中国绿色国民经济核算体系国际研讨会在杭举行

为了进一步探索绿色国民经济核算体系基本框架和环境经济核算的技术与方法，借鉴国际上开展绿色国民核算的相关经验，加快开展绿色国民经济核算的试点工作。国家环境保护总局和国家统计局于2004年6月24日～25日在浙江省杭州市联合主持召开《建立中国绿色国民经济核算体系》国际研讨会。     

1993年的国民经济核算体系与我国的应用

1993年的国民经济核算体系(1993年SNA)代表了国民经济核算方面的重大进展。这是一个因其广泛性和公开性而引人注目的进程的成果。作为国民经济核算发展的又一阶段,1993年SNA成功的保留了以前体系业已证实的长处,同时又满足了联合国统计委员会的要求,即更新以前的体系,以适应新的形势,澄清和简化以前的体系,使之与其他国际统计标准更加协调一致。     

中国绿色国民经济核算研究报告2004

为了树立和落实全面、协调、可持续的发展观,建设资源节约型和环境友好型社会,加快实现环境保护的"三个转变",国家环境保护总局和国家统计局于2004年3月联合启动了《中国绿色国民经济核算(简称绿色GDP核算)研究》项目,并于2005年开展了全国十个省市的绿色国民经济核算和污染损失评估调查试点工作.两个部门成立了工作领导小组和项目顾问组,由国家环保总局环境规划院和中国人民大学等单位的专家组成了项目技术组,负责建立核算框架体系、提出核算技术指南、开展经环境污染调整的GDP核算,并指导地方开展试点调查和核算工作.     

A SIMPLIFIED INTEGRATED FORM OF SNA AND MPS*

At present two systems of measurement of national product are in practice, one as defined in the UN System of National Accounts (SNA) and the other termed the Material Product System (MPS) or National Balances for the Economy. In the present paper, an expanded system of accounts integrating the national balances within the framework of a simplified SNA has been suggested. The accounts suggested are mainly the two sets of (i) Supply, Disposition and Domestic Production of goods and services and Consumption Expenditure of Budget and Mixed Organisations and the Population, and (ii) Income and Outlay and Capital Formation Accounts. The system is convenient not only for arriving at estimates by either of the two approaches, but is readily manageable. This set of accounts can, without any effort, be put in the form of a matrix leading to its ultimate integration with either the UN System of National Accounts or a modified system of national balances. The system gives not only the integrated system of SNA and national balances, but also a coded list of transactors and transactions within the economy. This coded list can be used as the first set of information for the creation of the economic data bank for the Integrated Statistical Information System.     

THE ESTABLISHMENT, REFORM, AND DEVELOPMENT OF CHINA'S SYSTEM OF NATIONAL ACCOUNTS

This paper provides a systematic and comprehensive account of the establishment, reform, and development of China's System of National Accounts, focusing on important changes in concepts and methods in national accounting during China's transition from the Soviet-type Material Product System to the United Nations System of National Accounts, as well as existing problems and challenges that must be faced in the further development of the system.     

A REVIEW OF SELECTED ASPECTS OF THE UNITED NATIONS SYSTEM OF NATIONAL ACCOUNTS IN THE LIGHT OF COUNTRIES’ EXPERIENCES*

A review of the United Nations System of National Accounts and its implementation by countries is presently being conducted at the United Nations Statistical Office. This article presents a personal and selective account by the author of the results of that review and its consequences for the present structure of the SNA. Information is included on the level of response by countries for the tables of the SNA national accounts questionnaire. It shows that this response is at present sparce, except for the tables on GDP by end use, cost structure and kind of economic activity. On the more detailed level the feasibility of introducing integrated sector accounts into the system has been examined and different approaches compared. Country practices suggest that one way of facilitating the introduction of such accounts would be to eliminate one essential feature of the dual classification of the SNA, i.e., the distinction between quasi-corporate and other unincorporated enterprises. Other modifications of the SNA structure implied below are the introduction on a limited scale of articulation of transactions, the inclusion of additional aggregate income and balancing items, a reallocation of data between the main accounts and the supporting tables, and a better integration of the SNA matrix with the accounts and tables of the system. A reduction of the present number of independent classifications in the SNA is suggested, based on links between categories of different classifications that are assumed in country responses to the questionnaire. A suggestion is made for a uniform valuation of goods and services and income flows, to replace the present complex valuation guidelines on approximate basic and factor values and producers’ prices.     

中国住户生产核算:基本范畴与核算方法

住户部门是国民经济活动的重要参与者,住户生产核算是国民经济核算重要内容之一。本文依据SNA1993,结合中国的具体国情,界定了中国住户生产核算的主体和生产范围,在此基础上构建出住户生产核算简单账户、综合账户和投入产出矩阵范式,并延伸出相应的指标和分析方法。     

THE TREATMENT OF PENSIONS AND INSURANCE IN NATIONAL ACCOUNTS*

In the course of the nearly two decades since the revised SNA was developed, the role of pensions and insurance in the developed western economies has been significantly altered. The United Nations System of National Accounts (SNA) is not fully consistent in its treatment of pension and insurance transactions. This paper examines whether, in view of the changed institutional context, a modification of the SNA treatment of this complex of flows would be desirable. It investigates the impact on household income and saving of adopting a somewhat more consistent transactor/transaction approach for all pension and insurance transactions. Four main topics are covered: (1) social security, (2) private pensions, (3) life insurance, and (4) casualty insurance. Each is considered in terms of the treatment of contributions, the treatment of benefits, and the handling of reserves and the income generated by them. The same sorts of problem arise in all four cases.     

NATIONAL ACCOUNTS IN TRANSITION COUNTRIES: BALANCING THE BIASES?

In the past several years, efforts have been made to introduce the 1993 System of National Accounts (1993) SNA ) in most of the formerly centrally planned economies. In doing so, a number of problems have emerged, some of which are particular to the situation of these countries. Some of these problems will probably cause overestimates of national accounts variables, others will cause underestimates, and it would be purely coincidental if these effects cancel out. This paper discusses the most disconcerting issues in this situation, and possible solutions.     

DEVELOPMENT OF THE NATIONAL ACCOUNTING SYSTEM IN HUNGARY

This paper presents the characteristics of the National Accounting System of Hungary and outlines its development in the last decades and the insufficiencies still existing. Hungary has joined with great interest in the work performed within the frame of the United Nations Statistical Commission concerning the development of the Systems of National Accounts, being interested in applying—as far as possible—the results of the revision of the SNA and MPS in its national practice. The paper first presents a conceptual matrix containing all the major items in the MPS system in order to explain the contents of the items and the interdependencies among them. In this connection a brief account is given of the major differences between the SNA and MPS. The following part of the paper presents the National Accounting System introduced in Hungary in 1968. It is put also within the framework of a matrix, which supplies the items of both the SNA and MPS by means of simple aggregation as well as satisfying the national requirements, so that it is possible to compare the structure and development of the Hungarian economy with those of any other countries. The major differences between the Hungarian system and the current MPS and the revised SNA are then presented.     

CONSISTENCY BETWEEN MACRO- AND MICRO-DATA SETS IN THE JAPANESE HOUSEHOLD SECTOR

This paper makes a comparative analysis of the micro-data, the Family Income and Expenditure Survey (FIES) and the National Survey of Family Income and Expenditure (NSFIE) data, with the macro-data, the System of National Accounts (SNA), figures for the Japanese household sector. The overall FIES/SNA ratio is about 80 percent. In comparing the results to those of other countries, the figure seems to be not bad. However, the treatment of categories such as Gross Rent, Fuel and Power, and Medical Care and Health Expenses, require further consideration. In this regard we consider imputed rent for owner-occupied dwellings for the SNA and a sampling scheme for the FIES.     

INDUSTRY‐LEVEL PRODUCTIVITY MEASUREMENT AND THE 2008 SYSTEM OF NATIONAL ACCOUNTS

The 2008 System of National Accounts recognizes capital services as the conceptually correct way to measure the input of capital into production. This allows setting up an integrated system of industry‐level and aggregate productivity accounts that are consistent with the 2008 SNA. The paper discusses the new aspects in the 2008 SNA and sets out such an integrated system, based on Jorgenson's aggregate production possibility frontier and gross output‐based industry productivity measures. Recent results for industry productivity measures for the United States complete the picture.