摘要
首先根据SNA1993对住户无偿服务核算的主体和范围进行了界定,然后提出了核算住户无偿服务产值的产出法和投入法,并针对住户无偿服务生产过程中住户成员所耗费的个人时间价值设计出了三种核算方法,最后根据住户无偿服务生产自身的特点,构建了住户无偿服务投入产出分析的一般范式。
Abstract： The free services accounting of households is one of the most important paris in the system of household production accounting. This paper identifies the accounting body and accounting scope based on SNA1993, puts forward output method and input method to put a money value on total free services, and designs three ways to measure the value of personal time spent during the process of free services, construct the general input - output analysis frame of the free services of household according to the its own characteristics.
出处
《山西财经大学学报》
CSSCI
北大核心
2009年第11期9-15,共7页
Journal of Shanxi University of Finance and Economics
基金
国家社科基金重点项目"中国住户生产核算理论与方法研究"(008BTJ005)
