对第三部门经济核算若干理论问题的再思考

在以前相关研究成果的基础上对第三部门的理论含义、分类的原则和方法以及第三部门经济核算的基本内容、方法和功能等进行了进一步的研究和思考,同时,对第三部门经济核算与第三产业核算之间的关系进行分析,并提出第三部门经济核算是有别于第三产业核算的一种新型经济核算、是对国民经济核算范围的一种拓展的观点。

Reconsideration of the Problems in the Economic Accounting of the Tertiary Sector

The paper gives a deeper research and consideration of the definition,classification principles and methods of the tertiary sector,and the basic contents,methods and functions of the economic accounting of the tertiary sector based on the previous research.Besides,the paper ana- lyzes the relationship between the economic accounting of the tertiary sector and the business ac- counting of the third industry,and the author proposes that the economic accounting of the tertiary sector is a new form of economic accounting which is different from the business accounting of the third industry,and it is an expansion of the national economic accounting.