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作 者:夏明[1] 梁云淞 张红霞[1] Xia Ming;Liang Yunsong;Zhang Hongxia(School of Applied Economics,Renmin University of China,Beijing 100872,China)
出 处:《统计与决策》2025年第5期49-54,共6页Statistics & Decision
摘 要:《中国国民经济核算体系(2016)》提出对我国的生产者价格与《国民账户体系》(SNA)口径不一致的问题进行修订。与此同时,国家统计局2017年第一次直接编制了供给使用表,开始了对投入产出编表方法的改革。实际上,核算的三类价格,即基本价格、生产者价格和购买者价格之间的关系只有在供给使用表框架下才能得到清晰的揭示。文章在供给使用表框架下对我国与SNA之间估价体系的区别进行了剖析,揭示了二者的本质差异,指出在我国目前增值税总额制记录方式下很难获得与SNA口径完全一致的估价,我国所编制的供给使用表在价格体系上与SNA仍是不可比的;最后,结合我国2017年的编表做法,提出了进一步改革的建议。China’s System of National Accounts 2016 proposes revising the producer prices currently used in China to make it consistent with the SNA.At the same time,the National Bureau of Statistics(NBS)directly produced the Supply and Use Tables(SUT)in 2017 for the first time,starting a reform of the input-output tabulation method.In fact,the relationship between the three prices of the accounting system,i.e.,basic price,producer price and purchaser price,can be clearly revealed only in the framework of the SUT.This paper dissects the differences in the valuation system between China and SNA in the SUT framework,reveals the essential differences between them,and points out that it is difficult to obtain valuations that are fully consistent with SNA under the current VAT recording method in China,and the SUT compiled by China is still incomparable with SNA in the price system.Finally,the paper discusses China’s tabulation practices in 2017 and puts forward suggestions for further reforms.
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