当前中国GDP核算制度的总体解析  

AN OVERALL ANALYSIS OF CHINA'S CURRENT GDP ACCOUNTING SYSTEM

作　　者：高敏雪[1] 付海燕[2] 

机构地区：[1]中国人民大学统计学院,北京100872 [2]北京印刷学院经济管理学院,北京102600

出　　处：《经济理论与经济管理》2014年第9期5-14,共10页Economic Theory and Business Management

基　　金：教育部人文社会科学研究规划基金项目(11YJA910002)

摘　　要：中国GDP核算及其数据结果一直存在争议,从制度上予以系统研究极为必要。本文基于国家统计局最新发布的GDP核算制度文件,分别就年度核算与季度核算方法实务进行深入解析。研究发现,当前中国GDP核算最大限度地利用经过整合了的来自各个方面的基础资料,采用经济普查年份和非经济普查年份分别核算的模式,体现了近年来GDP核算的创新。年度核算与季度核算、国家核算与地区核算这两对关系,在整个核算过程中,其方法是相对独立的,其数据结果则是相互制约、缠绕在一起的。In view of the disputes over both China＇s GDP Accounting and the accounting results, it is necessary to carry out a thorough research on the system. Based on the documents of GDP accounting sys- tem recently issued by National Bureau of Statistics, this paper respectively analyzes on the method of an- nual accounting and the method of quarterly accounting. The study shows that China＇s current GDP ac- counting system fully integrates the basic information from various aspects. The model of accounting re- spectively in economic and non-economic census year reflects the innovation of GDP accounting in recent years. Throughout the accounting process, there are two pairs of relation： annual accounting and quarterly accounting, national accounting and regional accounting. Their methods are relatively independent, but their results are mutually restrained and intertwined.

关 键 词：GDP核算制度 年度核算 季度核算 国家核算 地区核算 

分 类 号：F222.33[经济管理—国民经济]