我国文化卫星账户设计:核算范畴、分类和框架构建  

The Design of China's Culture Satellite Account:Accounting Scope,Classification and Framework Construction

作　　者：郑彦 罗良清[2] 孙雨茜 Zheng Yan;Luo Liangqing;Sun Yuxi

机构地区：[1]浙江财经大学数据科学学院 [2]江西财经大学统计学院、江西财经大学应用统计研究中心

出　　处：《复印报刊资料（文化创意产业）》2023年第5期21-31,共11页CULTURAL INNOVATION INDUSTRY

基　　金：国家社会科学基金青年项目“SNA卫星账户编制技术和整合方法研究”(18CTJ001)。

摘　　要：文化产业已成为我国经济增长的新动能和新引擎,但我国文化产业核算仍存在概念不明确、分类不完全以及缺乏系统核算框架等问题。本文通过系统构建我国文化卫星账户,初步形成文化产业核算的基本框架,从核算层面提供衡量文化产业经济贡献的可行性方案。本文深入探讨三个主要问题。一是文化核算范畴,从国民经济核算视角的文化活动定义出发,基于“文化周期-文化功能-文化领域”三要素交叉分类,明确文化核算范围;二是文化产品和产业分类,结合联合国教科文组织-2009文化统计框架以及我国《国民经济行业分类标准》、投入产出表产品/产业组,建立文化产品和文化产业分类框架;三是文化核算框架,系统阐述概念框架及核算思路、核心账户及表式设计、总量指标及测算方法等关键性理论问题。本文的研究成果为我国文化卫星账户核算提供了探索性方案,进一步完善和补充了我国文化产业核算方法。The cultural industry has become a new driving force and a new engine of China's economic growth.However,it still exists a few issues in China's cultural industry accounting,such as unclear concepts,insufficient classification,and a lack of a systematic accounting framework.This paper provides a feasible proposal to measure the economic contribution of cultural industries from the accounting level,by systematically constructing of China's culture satellite account and initially forming the basic framework of cultural industry accounting.Three main issues are explored in this paper:culture accounting scope,classifications on cultural products and industries,and culture accounting framework.Firstly,starting from the definition of"cultural activities"from the perspective of national accounts and based on the cross-classification of"culture cycle-cultural function-cultural domain",the accounting scope of culture is identified.Secondly,combined with United Nations Educational,Scientific and Cultural Organization 2009 framework for cultural statistics,industrial classification for national economic activities and product/industry groups of input-output tables of China,the classification of cultural products and industries is established.Thirdly,key theoretical issues,such as the conceptual framework and accounting ideas,core accounts and tables design,aggregates,and calculation methods are systematically expounded.The results of this paper provide an exploratory scheme for China's culture satellite account,and further improve and supplement the current method of China's cultural industry accounting.

关 键 词：卫星账户 文化产品和产业分类 文化核算框架 供给使用表 文化总量指标 

分 类 号：G124[文化科学] F222.33[经济管理—国民经济]