财政收支与国民经济核算中相应指标的比较研究  

Research on Comparison Between Fiscal Revenue and Fiscal Expenditure and Corresponding Indicators in National Accounts

作　　者：许宪春[1,2] 雷泽坤 张钟文 Xu Xianchun;Lei Zekun;Zhang Zhongwen

机构地区：[1]清华大学中国经济社会数据研究中心 [2]清华大学经济管理学院 [3]辽宁大学经济学院

出　　处：《财政研究》2019年第11期27-36,76,共11页Public Finance Research

摘　　要：财政收入和财政支出是政府财政统计的主要统计指标,政府可支配总收入和政府消费支出是国民经济核算中的重要统计指标。财政收入与政府可支配总收入、财政支出与政府消费支出这两对对应指标之间既有密切的联系,又有明显的区别。目前尚没有研究从我国政府财政统计和国民经济核算的实践出发,来全面系统地阐释这两对对应指标之间的联系与区别,从而阐明在宏观经济分析时应如何正确地选择指标,进而针对不同指标下的宏观分析结果进行科学的统计解读。本文对我国财政收支统计和政府可支配总收入、政府消费支出核算进行简要阐述;从口径范围、统计分类、统计数据等方面分别对财政收入与政府可支配总收入、财政支出与政府消费支出进行比较,揭示两对对应指标之间的关系,以利于准确理解和正确使用它们,更好地发挥它们在宏观经济分析和政策制定方面的作用。Fiscal revenue and fiscal expenditure are the main statistical indicators of fiscal statistics.Government disposable income and government consumption expenditure are important statistical indicators in national accounts.Fiscal revenue and government disposable income,fiscal expenditure and government consumption expenditure are closely related and obviously different from each other.At present,there is no study to comprehensively and systematically explain the connection and difference between the practice of the two pairs of indicators,so as to clarify how to correctly select indicators in macroeconomic analysis,and then carry out scientific statistical interpretation of the macro analysis results under different indicators.This paper briefly expounds the two groups of indicators,and makes a comparison from the coverage statistical classification,statistical data and other aspects,revealing the relationships of corresponding indicators so that they can be understood and used correctly,and better play their roles in macroeconomic analysis and policy making。

关 键 词：财政收入 财政支出 政府可支配总收入 政府消费支出 

分 类 号：F810.4[经济管理—财政学]