金融核算疑难问题辨析  

Analysis on Knotty Problems in Financial Accounting

作　　者：杨灿[1,1] 欧延瑜[1,1] 

机构地区：[1]厦门大学计划统计系

出　　处：《统计研究》1999年第3期56-61,共6页Statistical Research

摘　　要：自１９９３年联合国重新修订、颁布《国民经济核算体系（ＳＮＡ）》以来，理论界对于金融核算的有关方法论问题普遍有了较为深入的认识。但是，由于金融核算本身在理论和实践上的复杂性，仍然存在若干疑难问题有待澄清和解决。本文拟在文献［４］有关研究的基础上，进一步...Abstract In national accounts,for what reason,the financial intermediary activities are productive service and what kind of productive service?Why financial flow is not belong to re-distributional category?How can we understand accounting nature of bank interest balance? Are there any contradictions in formular for financial output in SNA? And how to calculate share of using financial service in various sectors?Such Problems often puzzle people,the paper tries to make overall analysis on these issues.

关 键 词：金融核算 疑难问题 金融活动 金融流量 金融产出 

分 类 号：F222.39[经济管理—国民经济] F830