GDP分配核算的若干理论问题  

Research into Several Theoretical Problems concerning GDP Distribution Accounting

作　　者：杨缅昆[1] 

机构地区：[1]仰恩大学

出　　处：《学术问题研究》2009年第1期12-17,共6页Academic Research(Integrated Edition)

摘　　要：GDP分配核算的研究,虽然不是一个新的话题,却是一个研究相当薄弱的领域。国内已有的专著和教材,对这个问题的阐述缺乏一种整体上的理论视野,仅仅满足于对GDP分配核算指标的简单诠释,使研究停留在问题的表层。本文试图在探讨收入概念的基础上,就GDP分配核算的逻辑结构,收入核算的生产性原则,以及GDP分配核算与持有资产损益核算之间的关系进行整体上的理论研究,以弥补这一领域研究的不足之处。It is true that GDP distribution accounting is not a new topic,but research into it remains rather insufficient. The existing monographs and textbooks only provide simple interpretations of the indicators of GDP distribution accounting due to their lack of an overall theoretical view. Based on the vision of the concept of income,this weakness can be made up for by doing an overall theretical research into the logical structure of GDP distribution accounting,the productive principle of income accounting,and the relationship between GDP distribution accounting and gains and losses accounting for assets held.

关 键 词：GDP分配核算 收入 生产性原则 持有资产损益 

分 类 号：F275.2[经济管理—企业管理]