摘要
数字经济日新月异的发展对现行统计核算体系提出了挑战。本文主要针对其在经济生产、收入分配和资本核算方面的挑战,研究了中国数字经济卫星账户框架的设计原理及可行性。首先,探讨了数字经济活动对现有核算体系中生产核算、收入分配核算、资本核算、金融核算的影响,包括数字经济核算与中心框架中产业单位、交易特征、生产者、生产范围、收入分配等的关系。然后,基于国内外数字经济相关分类和中国核算实践分析了中国产业、产品分类的国际可比性和可行性,形成了对数字经济生产核算、资金流量核算和资本核算的专门性设计,并构建了一般性的核算指标。在框架设计的基础上,对2012-2017年中国数字经济主要产业部门的增加值进行了初步测算。最后,结合中国数字经济研究现状,对中国开展数字经济核算工作提出了建议,即建议深化中国数字经济卫星账户核算体系及相应的核算方法体系、研究开发中国数字经济高频大数据的获取方法、完善中国数字经济产业产品分类标准及相关统计规章制度。
The rapid development of the digital economy poses many challenges to the current statistical accounting system. This paper focuses on the challenges in economic production, income distribution and capital accounting and studies the design principles and feasibility of China’s digital economy satellite account framework. Firstly, it discusses the impact mechanism of digital economic activities on the accounting of production, income distribution, capital and finances in the existing accounting system, including the relation between digital economic activities and industrial units, transaction characteristics, producers, production scope and income distribution in the core framework. Then, a special design for the production of the digital economy and the accounting of the flow of capital is formed, based on the related classifications of digital economy in China and abroad and empirical analysis of the comparability and feasibility of China’s industries and product classification, and a general accounting index is constructed. Then the value added of the major industries of China’s digital economy from 2012 to 2017 is estimated on the basis of the framework design. Finally, combined with the status quo of China’s digital economy research, it proposes to deepen China’s digital economy satellite account system and the accounting methods, research and develop China’s digital economy high-frequency big data access methods and improve the industry and product classification and relevant statistical regulations of China’s digital economy.
作者
向书坚
吴文君
Xiang Shujian;Wu Wenjun
出处
《统计研究》
CSSCI
北大核心
2019年第10期3-16,共14页
Statistical Research
基金
2017年度国家社会科学基金重大项目“分享经济核算理论、方法与应用研究”(17ZDA089)的资助
关键词
数字经济
卫星账户
统计分类
核算方法
Digital Economy
Satellite Account
Statistical Classification
Accounting Method
