金融服务核算  

Financial Scrvicc Accounting

作　　者：罗乐勤[1] 

机构地区：[1]厦门大学计划统计系

出　　处：《统计研究》1996年第4期15-18,共4页Statistical Research

摘　　要：The essay tries to probe theoretically into the production characteristics of financial service and some concrete problems of financial service accounting in order that problems encountered in the financial service accounting can be gradually solved. Centring on the main features of financial and no一financial sector’s interests revenue and cost.the essay makes further exploration into methods of calculating product value of financial sector and exploitation of financial service products by the non financial sector. In the end .the essay discusses effects of different accounting methods on GDP as well as on gross value of output and value added of profit earning and nonprofit earning production sectors and also on the distribution of domcstic gross of output.The essay tries to probe theoretically into the production characteristics of financial service and some concrete problems of financial service accounting in order that problems encountered in the financial service accounting can be gradually solved. Centring on the main features of financial and no一financial sector's interests revenue and cost.the essay makes further exploration into methods of calculating product value of financial sector and exploitation of financial service products by the non financial sector. In the end .the essay discusses effects of different accounting methods on GDP as well as on gross value of output and value added of profit earning and nonprofit earning production sectors and also on the distribution of domcstic gross of output.

关 键 词：金融服务 金融核算 金融中介服务 

分 类 号：F830.41[经济管理—金融学] F222.39