美国数字经济核算实践及其与我国的比较  

The Practice of Digital Economy Accounting in the United States and Its Inspiration for China

作　　者：谷亚丽 Gu Yali(Department of the National Accounts)

机构地区：[1]国家统计局国民经济核算司产业核算处

出　　处：《调研世界》2023年第9期80-88,共9页The World of Survey and Research

摘　　要：本文详细梳理美国数字经济核算实践的最新动态,包括美国数字经济核算的概念界定、核算范围、核算方法和数据结果等。首先,本文梳理了美国数字经济核算范围变化,同时将我国数字经济分类、美国数字经济分类同时与国际标准产业分类(ISIC)在行业小类层面一一对应,详细对比美国与中国数字经济核算范围,得到美国数字经济核算范围与我国数字经济核心产业基本一致的结论。其次,总结美国数字经济核算方法,从产品角度进行数字经济定义,在供给使用表基础上将产品对应至行业,在行业基础上进行数字经济产出和增加值等测算,同时对比研究我国和美国数字经济核算方法。最后,在此基础上,探讨了美国数字经济核算实践对我国的启示,为我国数字经济增加值统计核算工作提供借鉴。This paper summarizes the latest developments in digital economy accounting practice in the United States,including the definition of digital economy,the accounting contents and methodology,as well as the data results.Firstly,it focuses on the changes in the scope of digital economy accounting in the United States.At the same time,it corresponds China's digital economy classification and the United States'digital economy classification with the International Standard Industry Classification(ISIC)at the level of industry subcategory,compares the scope of digital economy accounting in the United States and China in detail,and concludes that the scope of digital economy accounting in the United States is basically consistent with the core industries of China's digital economy.Then it summarizes the accounting methods for the digital economy in the United States,defines the digital economy from a product perspective,corresponds products to industries based on the supply and use tables,and calculates the digital economy output and added value based on industries.At the same time,it compares the accounting methods of the digital economy between China and the United States.Finally,the paper discusses the US inspiration for the accounting of China's digital economy to provide reference for China’s accounting of the digital economy added value.

关 键 词：数字经济核算 数字经济分类 中美对比研究 

分 类 号：F222.1[经济管理—国民经济]