农林渔业卫星账户:历史演进、标准前沿与中国方案  

Agriculture,Forestry,and Fishery Satellite Accounts:Historical Evolution,Frontier Standards,and China's Solutions

作　　者：谷越 马晓君[1] 徐晓晴 宋维玲[3] Gu Yue;Ma Xiaojun;Xu Xiaoqing;Song Weiling

机构地区：[1]东北财经大学统计学院 [2]山东工商学院统计学院 [3]国家海洋信息中心

出　　处：《统计研究》2025年第2期135-148,共14页Statistical Research

基　　金：国家社会科学基金重大项目“卫星账户编制的理论、方法与中国实践”(19ZDA120);国家哲学社会科学成果文库“卫星账户的核算理论与中国实践”。

摘　　要：农林渔业卫星账户是国际农林渔业统计的有效工具。粮农组织和联合国统计司于2020年发布了农林渔业卫星账户的最新国际标准,即《农林渔业环境经济核算体系》(SEEA-AFF 2020)。基于此,本文追溯农林渔业卫星账户从以SNA为框架到以SEEA为框架的指南转变过程,探究各国实践农林渔业卫星账户的历史;梳理SEEA-AFF2020的标准框架脉络,提炼SEEA-AFF2020账户的编制方法、数据来源与编制难点,分析SEEA-AFF 2020相比于以往农林渔业卫星账户指南的核心变化;根据我国农林渔业统计的现状、问题和改进难点,设计我国的账户编制方案,试编部分农林渔业卫星账户,以期为我国编制农林渔业卫星账户提供一定参考。The Agriculture,Forestry and Fisheries Satellite Account is an effective tool for international agriculture,forestry and fisheries statistics.The Food and Agriculture Organization of the United Nations and the United Nations Statistics Division released the System of Environmental-Economic Accounting for Agriculture,Forestry and Fisheries(SEEA-AFF 2020)in 2020,providing the latest international standards for countries to prepare satellite accounts for agriculture,forestry and fisheries.This article explores the transition of agriculture,forestry and fishery satellite accounts from SNA framework to SEEA framework,summarizes the history of country practices in compiling agriculture,forestry and fishery satellite accounts;sorts out the standard framework for SEEA-AFF 2020 regarding accounting scope,basic accounts,consolidated accounts,and indicator construction,extracts the compilation methods,data sources,and difficulties of SEEA-AFF 2020 accounts,and analyzes the core changes of SEEA-AFF 2020 compared to previous agriculture,forestry,and fishery satellite account guidelines;summarizes the current situation,problems,and difficulties in improving satellite accounts for agriculture,forestry,and fisheries in China,designs a framework for satellite accounts of agriculture,forestry,and fisheries in China,attempts to compile some satellite accounts for agriculture,forestry,and fisheries in China,and discusses the future improvement direction of satellite accounts for agriculture,forestry,and fisheries in China,with the aim of providing valuable reference for the compilation of China's agricultural,forestry,and fishery satellite accounts.

关 键 词：国民经济核算 环境经济核算体系 农林渔业 卫星账户 

分 类 号：F222[经济管理—国民经济]