政府财政统计体系(GFS)与国民经济核算体系(SNA)的比较研究及应用拓展  

Comparative Research and Application Expansion of Government Finance Statistics(GFS)and the System of National Accounts(SNA)

作　　者：梁季 吕慧 LIANG Ji;LV Hui(The research Center of Government Revenues,Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院公共收入研究中心,北京100142 [2]中国财政科学研究院,北京100142

出　　处：《经济体制改革》2023年第3期155-164,共10页Reform of Economic System

基　　金：中国财政科学研究院重大课题“中国政府收入全景图解2021”(02030001001004)。

摘　　要：经济统计核算是一国宏观经济管理的基础。政府财政统计体系和国民经济核算体系是两套基本的国际统计准则和规范。目前政府财政统计体系已发展到2014版,与SNA2008的适配性逐渐增强,二者实现了在核算单位、会计核算基础及记账方式等的协调与统一,为构建更宏观的统计分析指标奠定了基础。有效税率指标即为GFS和SNA协调的良好拓展。当前我国的财政统计核算应用比较滞后,并未建立起依托财政统计指标的衍生统计指标和衍生数据产品。未来,需加强我国政府财政统计的迭代性,提高统计体系的应用性,提升统计指标和统计数据服务经济社会发展的能力。Economic statistical accounting is the basis of a country's macroeconomic management.The government financial statistics system and the national economic accounting system are two basic sets of international statistical norms and norms.At present,the government financial statistics system has been developed to the 2014 version,and the adaptability with SNA2008 has gradually enhanced.The two have realized the coordination and unification of accounting units,accounting basis,accounting methods,etc.,laying a foundation for the construction of more macro statistical analysis indicators.The effective tax rate index is a good expansion of GFS and SNA.Current financial statistical accounting application lag,not established relying on financial statistical indicators of derivative statistical indicators and derivative data products,the future need to strengthen the government financial statistics and national economic accounting system of coordination,improve the application of statistical system,improve statistical indicators and statistical service ability of economic and social development.

关 键 词：政府财政统计体系 国民经济核算体系 有效税率 比较分析 

分 类 号：F222[经济管理—国民经济]