对政府机构部门非市场服务产出核算的新思考  

New Thinking about Non-market Service Output Accounting of General Government Sector

作　　者：胡皓[1] 

机构地区：[1]广东财经大学财政税务学院,广东广州510320

出　　处：《暨南学报（哲学社会科学版）》2016年第7期111-119,共9页Jinan Journal(Philosophy and Social Sciences)

基　　金：全国统计科学研究计划重点项目<我国政府服务产出核算方法改革研究>(批准号:2015LZ46)

摘　　要：针对政府服务产出核算的投入替代法的改进,大多是修补的方法,缺乏从整体平衡角度进行改进研究。既然政府部门被划入了生产部门,就应当承认税收是其生产收入。这种生产收入的收支关系被人们传统认为的"收入再分配"关系所掩盖。其实,政府同样存在收不抵支,面临破产的风险。必须充分考虑政府服务的这种特殊的市场供求关系和收支关系,寻求一种能反映市场经济条件下政府生产的非市场服务特殊买卖关系的产出核算理论和方法。将税金视为生产收入而计入政府部门的总产出,按照平衡原则,对应将企业和居民的生产税视为对政府公共服务的中间消耗。The way of improvements to government service output accounting are mostly based on input substitution method,which may be short of taking an overall balance of accounting system into consideration. Since the General Government Sector is part of production department,we should take tax revenue as its productive income. The productive income balance relationship is overshadowed by the traditional view of 'redistribution of income'. In fact,the government also has the risk of deficit and bankruptcy. We must take full account of this particular market supply-demand relationship and expenditure-income balance in government services,and explore how to establish a theoretical and practical system of output accounting which can reflect the special trading relationship of non-market service provided by government under market-oriented economy conditions.We try to treat tax revenue as productive income and charge into the gross output of General Government Sector. Correspondingly,we treat production tax from enterprise and resident,as the intermediate consumption to the government public service.

关 键 词：政府服务 产出 税收 

分 类 号：F222.33[经济管理—国民经济]