摘要
SNA2008的对外公布引起了世界各国的普遍关注和深入研究。在立足中国国民经济核算体系发展现状的基础上,分析现阶段中国国民经济核算体系与国际最新标准的差距所在。结果显示,这些差距集中体现在机构部门设置、研究与开发支出归属、雇员报酬统计、所有权分类、资产分类以及中央银行产出计算方法等方面。最后,结合SNA2008的最新规定及中国的现实需求,对这些不足之处提出相关改进建议。
The release of SNA （2008） revised by the United Nations and another four international organiza- tions caused widespread concern and in-depth study in the world. Based on the development of China＇ s National Accounts System, the paper analyzed the gaps between China＇ s current SNA and the latest international standards. The results show that these gaps are embodied in the institutional sector settings, the research and development ex- pense classification, the statistical methods for employee compensation, the ownership classification, the assets classi- fication, and the methods for the calculation of central bank＇ s output. Finally, considering the latest provisions of SNA （2008） and the actual needs of China, the paper made some relevant suggestions for improving these deficien- cies.
出处
《首都经济贸易大学学报》
2015年第5期94-98,共5页
Journal of Capital University of Economics and Business
基金
国家社会科学基金项目"我国税源核算的统计体系与应用研究"(11BTJ005)
教育部人文社会科学研究规划项目"基于国际标准的政府债务统计与预警管理体系研究"(13YJA630005)
