货币统计视角下绿色金融核算问题研究  

Research on the Green Finance Accounting based on Monetary Statistics

作　　者：彭刚[1] 聂富强[1] 万兴淼 PENG Gang;NIE Fuqiang;WANG Xingmiao(School of Statistics,Southwest University of Finance and Economics,Chengdu,Sichuan 611130,China)

机构地区：[1]西南财经大学统计学院,四川成都611130

出　　处：《金融教育研究》2020年第3期3-15,共13页Research of Finance and Education

基　　金：国家社科基金重点项目“我国绿色金融核算理论和方法研究”(19AZD010);国家社科基金青年项目“中国绿色金融统计的理论、方法与应用研究”(18CTJ005);国家社科基金重大项目“中国各地HDI指数的编制和研究”(16ZDA010);全国统计科学研究重大项目“宏观视角下我国数字经济总量核算问题研究”(2017LD05)。

摘　　要：在构建人类命运共同体的时代背景下,绿色金融的国家核算已经明显滞后于绿色金融的发展实际。如何在货币统计视角下构建绿色金融总量及其结构的数量反映体系,是理论和实践上均急需回答的核心问题。文章尝试对此进行探究,主要工作或贡献在于(1)归纳了绿色金融核算的五大基本原则;(2)揭示了绿色金融核算既是货币统计体系的有机组成部分,又在核算目的、核算范围和总量合成方法等方面兼具独特性;(3)提出了一种“虚拟”编制绿色金融概览的方法;(4)结合“全面推进我国金融业综合统计工作”的新要求,指出在既有的货币信贷统计体系框架下,进一步建立与完善绿色金融核算体系应该把握的相关遵循。In the context of building a community of shared future for mankind,the national accounting of green finance has lagged behind the practical development.How to construct the quantitative reflection system of the gross and structure of green finance from the perspective of Monetary Statistics is the core problem that needs to be answered urgently both in theory and practice.This paper tries to explore the problem,the main work or contributions of this paper are as following.First,five basic principles of green finance accounting are summarized.Second,the green finance accounting is an organic part of the Monetary Statistics,but it is also unique in the aspects of accounting purposes,accounting scope and gross synthesis methods.Third,a method of“virtual”compilation of green finance survey is proposed.Fourth,the relevant standards for further establish and improve the green financial accounting system are pointed out based on the new requirements of promoting the comprehensive statistical work of China’s finance and the existing statistical system of currency credit framework.

关 键 词：绿色金融核算 货币统计 概览编制 金融业综合统计 

分 类 号：F222[经济管理—国民经济]