中国特色法律事务产品核算问题研究  

Research on Accounting Issues of Legal Services Products with Chinese Characteristics

作　　者：罗良清[1] 刘钰[2] 王亚菲[2] LUO Liang-qing;LIU Yu;WANG Ya-fei(Jiangxi University of Finance and Economics,Nanchang 330013;Beijing Normal University,Beijing 100875,China)

机构地区：[1]江西财经大学统计与数据科学学院,江西南昌330013 [2]北京师范大学统计学院,北京100875

出　　处：《江西财经大学学报》2023年第4期118-133,共16页Journal of Jiangxi University of Finance and Economics

基　　金：全国统计科学研究重点项目“乡村振兴进程统计监测评价研究”(2022LZ17);江西省哲学社会科学重点研究基地项目“共同富裕目标下低收入群体增收与福祉改善的实现路径研究”(22SKJD10);江西省研究生创新专项资金项目“共同富裕统计监测的一点思考”(YC2022-B148)。

摘　　要：作为法律适用的具体展现,法律事务在国家治理体系占据着重要地位,在社会主义市场经济体系中扮演关键角色。过去十年间,中国特色社会主义法治体系建设取得历史性成就,法律事务规模增长幅度前所未有,而政法部门和民间主体自身统计能力难以满足现实需求,迫切需要做出针对性的顶层设计以反映中国法律事务真实规模,展示法治中国建设喜人成果,服务于国家治理体系和治理能力现代化。从国民经济核算专业角度出发,基于市场性和诉讼性原则,将法律事务分解为多类型的法律事务产品,制订基本的法律事务产品分类;经对市场和非市场法律事务产品的典型生产模式的总结,进而详细说明增加值核算项目,以及基于产出指标法的总产出核算方法;提出藉由国民经济核算标准统计得到的法律事务产品数据,能够为中国立法后评估及法治评估工作提供更加科学的统计依据,有效改善其指标体系构建中的数据质量问题。As a tangible expression of the legal applications,legal affairs hold an important position in the national governance system and play a key role in the socialist market economy system.In the past decade,the construction of the socialist system of rule of law with Chinese characteristics has achieved historical advances.The scale of legal affairs have increased on an unprecedented scale,while the existing statistical capacity of the political-legal departments and the non-governmental subjects is inadequate to meet the demands of the reality.It is urgent to make the targeted top-level design to reflect the true scope of Chinese legal affairs,to exhibit the achievements of law-based governance,and to serve the modernization of the national governance system and the governancec apacity.Starting from the professional perspective of the national economic accounting,and based on the principles of market ability and litigation,this paper decomposes legal affairs into multiple types of legal services products,and develop a basic classification of legal services products.By summarizing the typical production models of market and non market legal affairs products,it further elaborates on the value-added accounting items and the total output accounting method based on the output indicator method.It also proposes the data of the legal affairs products obtained from thestandard statistics of the national economic accounting,which can provide a more scientific statistical basis for China's post legislative assessment and the rule of law assessment,and effectively improve the data quality in the construction of its indicator system.

关 键 词：社会主义法治体系 国民经济核算 法律事务产品 

分 类 号：C829.2[社会学—统计学]