我国居民住房租赁核算的方法选择  

On Selection of Ways of Cost Accounting of House Rents for China

作　　者：郭万达[1] 郑鑫[1,2] 王东升[1,2] 郑宇劼[1] 张欢欢[1] 

机构地区：[1]综合开发研究院(中国.深圳),广东深圳518029 [2]中国社会科学院经济研究所,北京100836

出　　处：《开放导报》2012年第2期16-26,共11页China Opening Journal

摘　　要：本文通过对联合国国民经济核算体系(SNA)中有关住房租赁核算方法的分析,比较了虚拟折旧成本法、市场租金法和使用成本法的条件和优劣,应用使用成本法对我国重点是上海、北京、广州、深圳的住房租赁活动进行了核算。结果表明,2010年北京、上海、广州和深圳的城镇居民住房支出占GDP的比重达到了9%～17%,明显高出全国城镇居民的平均水平。In SNA system the accounting of housing have two part,owner-occupied house and tenant-occupied house.From the virtual depreciation,the market rental and the user cost,there are three way to get the imputed rent of the owner-occupied house.We compare these three methods and use the user cost method to calculate the imputed rent of all country and Beijing,Shanghai,Guangzhou,Shenzhen.In these four big cities,the share of housing expenditure in GDP is 9% to 17% at 2011,and the share is bigger in these four cities than in the cities in China.

关 键 词：居民住房租赁 国民经济核算 方法 

分 类 号：F293.3[经济管理—国民经济]