摘要
未观测经济,指在国民经济核算体系中,由于各种原因未被测算或计量的经济活动。中国未观测经济的核算范围主要包括地下生产和非法生产。地下生产是为逃避纳税、缴纳各种规费或为规避各类制度和标准,生产者故意隐瞒使政府不知晓的经济活动;非法生产则是从事国家法律所禁止生产、销售、持有的各种货物和服务的经济活动。对未观测经济活动进行核算具有重要的理论意义和实践意义。可以用直接测度法进行未观测经济活动核算,即构建专门的政府调查体系,通过多阶段系统抽样或分类抽样,抽样调查样本地区地下生产者和非法生产者的从业人数和生产规模,据此测定全社会的未观测经济规模,进而构造未观测经济的账户核算体系,丰富中国国民经济核算体系的理论与方法。
Non-observed economy is non-measured or accounted economic activities for varied reasons in the system of national accounting. It includes underground production and illegal production in China. Underground production is nonobserved production by the government as producer intentionally conceal it for evading taxes and varied institutions and standards; the illegal production is the varied goods and services which is prohibited by the laws. It is important to construct the special investigation system to measure the production and employment scale by multi-stages systematical sampling, and then to calculate the amount of non-observed economy, further then to structure the accounts system for measuring the non-observed economy. It will complete the theory of the system of national accounts.
出处
《数量经济技术经济研究》
CSSCI
北大核心
2009年第8期108-122,共15页
Journal of Quantitative & Technological Economics
基金
国家社会科学基金项目资助(项目编号:08BTJ005)
关键词
未观测经济
核算
理论框架
Non-observed Economy
Accounting
Theoretical Frame
