国内外福利与福利核算研究述评

分析总结国内外以"福利"为主题的研究论文,发现福利概念的运用存在混淆,因此:首先,阐述福利定义、福利与效用、福利分类及福利范畴;其次,福利核算与福利估计方法虽多样化,但对方法的适用性考虑欠缺,对多种方法做比较分析,并探讨福利核算与可持续发展评价关系。此外,总结福利效应测算的方法,发现除宏观的经济学方法以及间接方法外,建立指标体系也是可选方法之一;最后,对相关研究进行梳理归纳,当前热点问题包括对特殊群体如儿童、老人福利的关注,以及对生态福利、生态环境与人类福祉、失地农民补偿与福利变化等方面,为今后福利和福利核算研究提供新的思路和借鉴。

Comment on China and other countries warfare and its accounting research

Through content analysis on resent papers with title of welfare, we have found the following conclusions. Welfare concept application is in confusion, and we made a preliminary study on welfare and wellbe- ing discrimination, difference between welfare and u- tility concept, classification of welfare. Welfare measuring methods are a lot but the suitability of methods lacks. Thus, we have made comparison between different methods like indexes and indicator systems. About welfare effects measuring methods, except for the economical research methods and some indirect methods, establishing indicators system is another choice. Present research focuses mainly include welfare research on special groups such as old people and children, and ecological environmental protection and human well-being and land-lost peasants＇ compensation and welfare changes, etc. All of these research hotspots need further in-depth study.