知识密集型服务业核算体系的构建思路

现行国民经济核算体系没有区分知识密集型服务业和传统服务业,其变量设置与核算处理也未能较好地展示知识密集型服务业的重要特征。有必要构建内嵌于国民经济核算体系的知识密集型服务业核算体系,其编撰包括分解现有流量与存量、增设扩展变量和账户设计三个步骤。该核算体系具有一定的操作性,侧重于传统服务业与知识密集型服务业的对比,有利于为知识密集型服务业研究提供更多视角。

On the Establishment of Accounting System for Knowledge-Intensive Service Industries

The current national economic accounting system does not distinguish between the knowledge-intensive service industry and the traditional service industry;the setting-up of the variables and the accounting treatment also fails to show the important features of the knowledge-intensive service industry.Therefore,it is necessary to build an accounting system for the knowledge-intensive service industry,which is embedded in the national economic accounting system.Its compiling includes the three steps: decomposition of the existing flow and stock,addition of the expansion variables and the design of accounts.Such an accounting system has a certain degree of operability,focuses on the comparison between the traditional service industry and the knowledge-intensive service industry,and is helpful to provide more perspectives to the study of the knowledge-intensive service industry.