核算理论的回顾与我国投入产出核算的改革  

Retrospect of Accounting Theory and China’s Reform of Input-output Accounting

作　　者：夏明[1] 张红霞[1] XIA Ming;ZHANG Hongxia(School of Applied Economics,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学应用经济学院,北京100872

出　　处：《计量经济学报》2024年第2期407-424,共18页China Journal of Econometrics

摘　　要：投入产出数据作为国民账户体系(System of National Accounts,SNA)中产业数据的核心,是经济结构分析的重要数据基础.目前国家统计局已开始了对我国投入产出核算方法的改革.在此背景下,本文系统归纳并分析了SNA核算思想从早期英美主导向后期欧洲主导转变过程中在核算框架上表现出的主要特征.分析表明分歧的焦点主要集中在生产核算上,进而导致了投入产出核算的引入及后来的发展.沿着这样的理论路径才能更好理解投入产出核算方法变化和欧美不同做法背后的原因,从而正确认识当前形势下我国投入产出核算方法改革对于我国整体核算框架的完善,以及服务于我国经济结构转型分析所具有的理论和实践意义,并进一步明确改革的路径和方向.在上述分析基础上,基于我国实际并借鉴国外做法,为我国投入产出核算的改革提出建议.As the core of industrial data in the System of National Accounts(SNA),input-output data is the key database for economic structural analysis.Now,National Bureau of Statistics in China has started to reform the input-output accounting system.In this context,this paper analyzes the main features of the accounting framework revealed through the transformation process of the thoughts of SNA accounting systematically,from Anglo-American dominance in the early period to European dominance later.Based on the analysis,it illustrates that their main difference focuses on production accounting,which leads to the introduction of input-output accounting into SNA and its subsequent development.Along the theoretical path,we can better understand the changes of input-output accounting systems,and the reasons why different systems are employed in EU and the United States.Then,based on the interpretation,we can then correctly understand the great theoretic and practical significances of input-output accounting reform for the improvement of our country’s national accounting framework at the current situation,as well as for the service to economic structure transformation analysis in China.Further,it helps us identify the direction and path of the reform.On the basis of the above analysis,some suggestions are put forward for the reform of input-output accounting based on the reality of China and the useful practices in other countries.

关 键 词：国民账户体系 投入产出核算 供给使用表 

分 类 号：F222.33[经济管理—国民经济]