国民经济核算中固定资产价值重复计量问题  

The Problem of Double Counting of Fixed Assets Value in National Accounts

作　　者：郑志国[1] 

机构地区：[1]中共广东省委党校中国特色社会主义研究所

出　　处：《华南师范大学学报（社会科学版）》2016年第2期95-105,192,共11页Journal of South China Normal University：Social Science Edition

摘　　要：现行国民经济核算体系中存在固定资产价值重复计量问题,国内生产总值未能完全真实反映经济发展成果。不同国家国内生产总值中固定资产价值重复计量比例有明显差异。目前对固定资产价值重复计量的认识存在一些需要厘清的学理纠结,效用价值论、要素价值论未能正确认识价值形成和转移,经不起国民经济核算实践的检验。消除固定资产价值重复计量,确立以国内生产净值为中心指标,有利于更加真实地反映经济发展成果,提高经济发展质量和效益,完善国民经济核算体系。为此,需要推进国民经济核算理论创新,准确核算固定资产消耗,加强国际合作,积极推动国际组织未来在编制新的国民经济核算体系时确立以国内生产净值为中心指标。Currently,there is the problem of double counting of fixed assets value in national accounts,which has led to the situation that GDP can not fully reflect the true fruits of economic development. However,the proportions of the double accounting of fixed assets value are significantly different in the GDPs of different countries. At the present,some theoretical tangles about the problem of double counting of fixed assets value need to be clarified,for example,the utility theory of value and the elements theory of value can not bear the test of the practice of national accounts for no proper understanding of value formation and transfer. If the double counting of fixed assets value is eliminated and net domestic product is established as a center index,the system of national accounts will more truly reflect the fruits of economic development. This is conducive to improve the quality and efficiency of economic development. To do this,we ought to promote the theory innovation of national accounts,accurately account the consumption of fixed assets,strengthen international cooperation,and actively put forward the international organizations' establishment of net domestic product as a center index in the preparation of a new national accounting system.

关 键 词：国内生产净值 固定资产消耗 价值 核算 

分 类 号：F221[经济管理—国民经济]