chineseSNA中國國民經(jīng)濟(jì)核算體系

chineseSNA中國國民經(jīng)濟(jì)核算體系第1頁/共22頁中國國民經(jīng)濟(jì)核算體系

TheChineseSNA基本核算表包括國內(nèi)生產(chǎn)總值表、投入產(chǎn)出表、資金流量表、國際收支平衡表和資產(chǎn)負(fù)債表；BasicaccountingtablesconsistofGDPtable,input-outputtable,flows-of-fundstable,balanceofpayments,andbalancesheet.第2頁/共22頁中國國民經(jīng)濟(jì)核算體系

TheChineseSNA國民經(jīng)濟(jì)賬戶包括生產(chǎn)賬戶、收入分配及支出賬戶、資本賬戶、金融賬戶、資產(chǎn)負(fù)債賬戶；Nationalaccountsconsistofproductionaccount,distributionofincomeandexpenditureaccount,capitalaccount,financialaccount,andassetsandliabilitiesaccounts.第3頁/共22頁中國國民經(jīng)濟(jì)核算體系

TheChineseSNA附屬表包括自然資源實物量核算表和人口資源與人力資本實物量核算表。Satellitetablesconsistofphysicalaccountingtableofnaturalresourcesandphysicalaccountingtableofpopulationresourceandhumancapital.第4頁/共22頁physicalaccountingtableofpopulationresourceandhumancapitalphysicalaccountingtableofnaturalresourcesSatellitetablesassetsandliabilitiesaccountscapitalaccountcurrentaccountRestoftheworldaccount

assetsandliabilitiesaccountsfinancialaccountcapitalaccountdistributionofincomeandexpenditureaccountproductionaccountDomesticinstitutionalsectorsaccountsassetsandliabilitiesaccountsfinancialaccountcapitalaccountdistributionofincomeandexpenditureaccountproductionaccountGrosseconomicsaccountNationalaccountsbalancesheetbalanceofpaymentsflows-of-fundstableinput-outputtableGDPtableBasicaccountingtablesTheChineseSNA第5頁/共22頁國內(nèi)生產(chǎn)總值核算

GDPAccounting1952年到1978年，是MPS體系下的國民收入統(tǒng)計。1985年，開始建立國內(nèi)生產(chǎn)總值和第三產(chǎn)業(yè)統(tǒng)計制度。Between1952and1978,weusedNationalIncomeStatisticsbasedonMPSsystem.Since1985,webegantoestablishtheGDPandthesystemofthestatisticsoftheTertiaryindustry.第6頁/共22頁國內(nèi)生產(chǎn)總值核算

GDPAccounting1993年，按照SNA的基本原則和方法進(jìn)行國內(nèi)生產(chǎn)總值核算。目前，國家和地區(qū)都建立了國內(nèi)生產(chǎn)總值年度和季度核算制度。In1993,wecarriedthroughtheGDPaccountingaccordingtothebasicprinciplesandmethodsofSNA.NowwehaveestablishedthesystemofannualandquarterlyGDPaccountingbothbynationandbyregion.第7頁/共22頁一、GDP的核算方法

TheGDPaccountingapproach以生產(chǎn)法和收入法為主，也開展支出法核算。第一產(chǎn)業(yè)和工業(yè)用生產(chǎn)法；建筑業(yè)和服務(wù)業(yè)用收入法。Wemainlyuseproductionapproachandincomeapproach,alsodevelopexpenditureaccountingapproach.Weuseproductionapproachintheprimaryindustryandindustry,anduseincomeapproachinconstructionandservice.第8頁/共22頁TheGDPTable

ProductionsumUsesum1.GDPbyproductionapproach

1.GDPbyexpenditureapproach

1)totaloutput1)finalconsumption2)intermediateinput(-)householdconsumption2.GDPbyincomeapproach

ruralhouseholdconsumption1)laborercompensation

urbanhouseholdconsumption2)nettaxesonproductiongovernmentconsumption

Taxesonproduction2)grosscapitalformation

subsidy（-）

grossfixedcapitalformation3.Depreciationoffixedasset

additionstoinventories4.Operatingsurplus3)netexport

export

import（-）第9頁/共22頁二、產(chǎn)業(yè)分類

Industryclassification年度核算：國家分94個行業(yè)；地區(qū)分58個行業(yè)。Annualaccounting:94industriesbynation,58industriesbyregion.第10頁/共22頁二、產(chǎn)業(yè)分類

Industryclassification季度核算：10個行業(yè)；農(nóng)林牧漁業(yè)、工業(yè)、建筑業(yè)、交通運輸倉儲和郵政業(yè)、批發(fā)與零售業(yè)、住宿和餐飲業(yè)、金融業(yè)、房地產(chǎn)業(yè)、其他盈利性服務(wù)業(yè)、其他非盈利性服務(wù)業(yè)。Quarterlyaccounting:10industriesincludingfarming＆forestry＆animalhusbandry＆fishery,industry,construction,transport＆storage＆postal,wholesale＆retailtrade,cateringservices,banking,realestate,otherprofitservice,othernon-profitservice.第11頁/共22頁投入產(chǎn)出核算

Input-OutputAccounting

1987年3月，國務(wù)院辦公廳印發(fā)了《關(guān)于進(jìn)行全國投入產(chǎn)出調(diào)查的通知》。通知要求每五年進(jìn)行一次全國投入產(chǎn)出調(diào)查，編制投入產(chǎn)出表。TheGeneralOfficeoftheStateCouncilprintedanddistributed<Circularconcerningcarryingthroughnationalinput-outputsurvey>inthemarchof1987.Thecircularrequestthatnationalinput-outputsurveywillbecarriedthroughevery5years,andinput-outputtablewillbecompiled.第12頁/共22頁投入產(chǎn)出核算

Input-OutputAccounting從此，中國建立了定期編制投入產(chǎn)出表的制度，即逢二、逢七年度開展大規(guī)模投入產(chǎn)出調(diào)查，編制投入產(chǎn)出基本表，逢0逢五年度，通過小規(guī)模調(diào)查和對基本系數(shù)表進(jìn)行調(diào)整，編制投入產(chǎn)出簡表。Hence,thesystemofperiodiccompilationofinput-outputtableisestablishedinChina,whichisthatalarge-scaleinput-outputsurveywillbecarriedthroughandthebasicinput-outputtablewillbecompiledwhentheyearendsof2or7,andbriefinput-outputtablewillbecompiledthroughsmall-scalesurveyandadjustmentofbasicindicatorstablewhentheyearendsof0or5.第13頁/共22頁投入產(chǎn)出核算

Input-OutputAccounting到目前為止，已經(jīng)編制出1987、1990、1992、1995、1997和2002年投入產(chǎn)出表。Uptonow,input-outputtableof1987,1990,1992,1995,1997,2002havebeencompiled.第14頁/共22頁資金流量核算

Flows-of-fundsaccounting80年代后期，國家統(tǒng)計局、中國人民銀行、國家計委開始研究資金流量核算，設(shè)計資金流量核算的基本表式。1992年3月，國家統(tǒng)計局、中國人民銀行、財政部、國家計委聯(lián)合印發(fā)了《關(guān)于編制資金流量表的通知》，從此，開始了我國資金流量核算工作。Inthelastyearsof1980s’,NBS,thepeople’sbankofChina,andStateDevelopmentPlanningCommissionbegantoresearchflows-of-fundsaccountinganddesignbasictablesofflows-of-fundsaccounting.Inthemarchof1992,NBS,PBC,MinistryofFinanceandSDPCprintedanddistributed<Circularconcerningcompilationofflows-of-fundstable>.Hence,theflows-of-fundsaccountingisstartedinChina.第15頁/共22頁資金流量核算

Flows-of-fundsaccounting90年代，國家統(tǒng)計局在總結(jié)實踐經(jīng)驗和對1993年SNA進(jìn)行深入研究的基礎(chǔ)上，對資金流量表的基本指標(biāo)設(shè)置和編表方法進(jìn)行了系統(tǒng)的修訂，形成了比較規(guī)范的表式和編制方法。到目前為止，已經(jīng)編制出1992—2003年的資金流量表。1990s’,NBS,basedonpracticeexperienceanddeeplyresearchon1993SNA,systemicallyrevisedthebasicindicatorsettingandcompilationmethodsofflows-of-fundstable.Therelativestandardtableandcompilationmethodshavebeenestablished.Uptonow,theflows-of-fundstablesof1992-2003havebeencompiled.第16頁/共22頁資金流量核算

Flows-of-fundsaccounting根據(jù)分工，國家統(tǒng)計局負(fù)責(zé)實物交易部分的編制工作，人民銀行（中央銀行）負(fù)責(zé)金融交易的編制工作。Accordingtothedivideofwork,NBStakeschargeofcompilationofphysicaltransaction,whilePBCtakeschargeoffinancialtransaction.第17頁/共22頁國際收支核算

BalanceofPaymentAccounting90年代，國家外匯管理局根據(jù)國際貨幣基金組織制定的《國際收支手冊》第五版修訂了中國國際收支核算的基本表式，改進(jìn)了有關(guān)資料來源和編制方法，并在編制年度國際收支平衡表的基礎(chǔ)上開始編制季度國際收支平衡表和年度國際投資頭寸表。1990s’,accordingtothefiftheditionoftheBalanceofPaymentsManualinstitutedbyIMF,StateAdministrationofForeignExchangerevisedChinesebasictableoftheBalanceofPaymentsaccounting,improvedcorrelativedatasourcesandcompilationmethods,andbegantocompilequarterlyBalanceofPaymentstableandannualinternationalinvestmentpositiontable.第18頁/共22頁資產(chǎn)負(fù)債核算

Assetsandliabilitiesaccounting80年代中期國家統(tǒng)計局開始研究資產(chǎn)負(fù)債