关于总产出核算方法及其理论规范的探讨  

The Methodological Discussion on Accounting Gross Output and Its Theoretic Criterion

作　　者：杨灿[1] 

机构地区：[1]厦门大学经济学院

出　　处：《统计研究》2006年第2期54-59,共6页Statistical Research

摘　　要：After reviewing of the two measurements of Gross Output of Industry & Agriculture,the difference is found in the criterions of “Production boundary" and “Measurement of output".According to the analytic function of gross output indicators and the basic rules of input-output analysis,“product principle" should be treated as fundamental method in goods accounting and technical guideline in practice.As regards the services,the similar principle should be applied in its accounting.After reviewing of the two measurements of Gross Output of Industry ＆ Agriculture, the difference is found in the criterions of ＂Production boundary＂ and ＂Measurement of output＂ .According to the analytic function of gross output indicators and the basic rules of input-output analysis, ＂product principle＂ should be treated as fundamental method in goods accounting and technical guideline in practice. As regards the services, the similar principle should be applied in its accounting.

关 键 词：生产范围 产出计量 企业法 产品法 

分 类 号：F830.42[经济管理—金融学]