chineseSNA中國(guó)國(guó)民經(jīng)濟(jì)核算體系

chineseSNA中國(guó)國(guó)民經(jīng)濟(jì)核算體系第1頁(yè)/共22頁(yè)中國(guó)國(guó)民經(jīng)濟(jì)核算體系

TheChineseSNA基本核算表包括國(guó)內(nèi)生產(chǎn)總值表、投入產(chǎn)出表、資金流量表、國(guó)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(yè)/共22頁(yè)中國(guó)國(guó)民經(jīng)濟(jì)核算體系

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

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

assetsandliabilitiesaccountsfinancialaccountcapitalaccountdistributionofincomeandexpenditureaccountproductionaccountDomesticinstitutionalsectorsaccountsassetsandliabilitiesaccountsfinancialaccountcapitalaccountdistributionofincomeandexpenditureaccountproductionaccountGrosseconomicsaccountNationalaccountsbalancesheetbalanceofpaymentsflows-of-fundstableinput-outputtableGDPtableBasicaccountingtablesTheChineseSNA第5頁(yè)/共22頁(yè)國(guó)內(nèi)生產(chǎn)總值核算

GDPAccounting1952年到1978年，是MPS體系下的國(guó)民收入統(tǒng)計(jì)。1985年，開(kāi)始建立國(guó)內(nèi)生產(chǎn)總值和第三產(chǎn)業(yè)統(tǒng)計(jì)制度。Between1952and1978,weusedNationalIncomeStatisticsbasedonMPSsystem.Since1985,webegantoestablishtheGDPandthesystemofthestatisticsoftheTertiaryindustry.第6頁(yè)/共22頁(yè)國(guó)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(guó)內(nèi)生產(chǎn)總值核算。目前，國(guó)家和地區(qū)都建立了國(guó)內(nèi)生產(chǎn)總值年度和季度核算制度。In1993,wecarriedthroughtheGDPaccountingaccordingtothebasicprinciplesandmethodsofSNA.NowwehaveestablishedthesystemofannualandquarterlyGDPaccountingbothbynationandbyregion.第7頁(yè)/共22頁(yè)一、GDP的核算方法

TheGDPaccountingapproach以生產(chǎn)法和收入法為主，也開(kāi)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(yè)/共22頁(yè)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(yè)/共22頁(yè)二、產(chǎn)業(yè)分類(lèi)

Industryclassification年度核算：國(guó)家分94個(gè)行業(yè)；地區(qū)分58個(gè)行業(yè)。Annualaccounting:94industriesbynation,58industriesbyregion.第10頁(yè)/共22頁(yè)二、產(chǎn)業(yè)分類(lèi)

Industryclassification季度核算：10個(gè)行業(yè)；農(nóng)林牧漁業(yè)、工業(yè)、建筑業(yè)、交通運(yùn)輸倉(cāng)儲(chǔ)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(yè)/共22頁(yè)投入產(chǎn)出核算

Input-OutputAccounting

1987年3月，國(guó)務(wù)院辦公廳印發(fā)了《關(guān)于進(jìn)行全國(guó)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(guó)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(yè)/共22頁(yè)投入產(chǎn)出核算

Input-OutputAccounting從此，中國(guó)建立了定期編制投入產(chǎn)出表的制度，即逢二、逢七年度開(kāi)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(guò)小規(guī)模調(diào)查和對(duì)基本系數(shù)表進(jìn)行調(diào)整，編制投入產(chǎn)出簡(jiǎn)表。Hence,thesystemofperiodiccompilationofinput-outputtableisestablishedinChina,whichisthatalarge-scaleinput-outputsurveywillbecarriedthroughandthebasicinput-outputtablewillbecompiledwhentheyearendsof2or7,andbriefinput-outputtablewillbecompiledthroughsmall-scalesurveyandadjustmentofbasicindicatorstablewhentheyearendsof0or5.第13頁(yè)/共22頁(yè)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(yè)/共22頁(yè)資金流量核算

Flows-of-fundsaccounting80年代后期，國(guó)家統(tǒng)計(jì)局、中國(guó)人民銀行、國(guó)家計(jì)委開(kāi)始研究資金流量核算，設(shè)計(jì)資金流量核算的基本表式。1992年3月，國(guó)家統(tǒng)計(jì)局、中國(guó)人民銀行、財(cái)政部、國(guó)家計(jì)委聯(lián)合印發(fā)了《關(guān)于編制資金流量表的通知》，從此，開(kāi)始了我國(guó)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(yè)/共22頁(yè)資金流量核算

Flows-of-fundsaccounting90年代，國(guó)家統(tǒng)計(jì)局在總結(jié)實(shí)踐經(jīng)驗(yàn)和對(duì)1993年SNA進(jìn)行深入研究的基礎(chǔ)上，對(duì)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(yè)/共22頁(yè)資金流量核算

Flows-of-fundsaccounting根據(jù)分工，國(guó)家統(tǒng)計(jì)局負(fù)責(zé)實(shí)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(yè)/共22頁(yè)國(guó)際收支核算

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

Assetsandliabilitiesaccounting80年代中期國(guó)家統(tǒng)計(jì)局開(kāi)始研究資產(chǎn)負(fù)債