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作 者:贾小爱[1] 孟国峰 郭川 Jia Xiaoai;Meng Guofeng;Guo Chuan(Faculty of Statistics,Shandong Technology and Business University,Yantai Shandong 264005,China;Business School,The University of Sydney,Sydney Australia 2006)
机构地区:[1]山东工商学院统计学院,山东烟台264005 [2]悉尼大学商学院,澳大利亚悉尼2006
出 处:《统计与决策》2025年第5期55-61,共7页Statistics & Decision
基 金:国家社会科学基金重点项目(2022ATJ001)。
摘 要:分类编码是国民经济核算的基础,而元数据技术则是推动国民经济核算分类编码方法创新的重要工具。文章通过系统梳理国民经济核算分类编码发展历程发现,现有国民经济核算分类编码存在系统性不足、覆盖面有限、实用性较弱等问题。因此,采用面状与线状相结合的多维列举层级分面组配法优化分类结构,同时引入数字与字母混合型的编码方法,构建国民经济核算分类编码标准;在此基础上,依据元数据理论,构建了包含3个类别共28个元素的国民经济核算分类编码元数据标准,以实现分类编码的标准化信息描述与管理。Classification coding is the foundation of national accounting,and metadata technology is an important tool for promoting the innovation of National Accounts classification coding methods.Through a systematic review of the development process of National Accounts classification coding,this paper finds that the existing National Accounts classification coding has problems such as insufficient systematicness,limited coverage,and weak practicality.Therefore,the paper adopts a multi-dimensional listing hierarchical faceted combination method of planar and linear forms to optimize the classification structure,and at the same time introduces a mixed coding method of numbers and letters to construct a National Accounts classification coding standard.On this basis,according to the metadata theory,a National Accounts classification coding metadata standard consisting of 28 elements in 3 categories is constructed to achieve standardized information description and management of classification coding.
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