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国民经济核算

国民经济核算. The S ystem of N ational A ccounts SNA. Chapter 1 The basic concepts and theories of SNA Chapter 2 The production account Chapter 3 The distribution of income account Chapter 4 The use of income account Chapter 5 The capital account Chapter 6 The financial account

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国民经济核算

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  1. 国民经济核算 The System of National Accounts SNA

  2. Chapter 1 The basic concepts and theories of SNA Chapter 2 The production account Chapter 3 The distribution of income account Chapter 4 The use of income account Chapter 5 The capital account Chapter 6 The financial account Chapter 7 The assets account and The balance sheet Chapter 8 The rest of the world account and the Balance of Payments Chapter 9 The price and volume measures Chapter 10 Social Accounting Matrices (国民经济核算基本概念和理论) (生产核算和账户) (收入分配核算和账户) (消费核算和收入使用账户) (资本形成核算及账户) (金融交易核算及账户) (资产负债核算与资产负债表) (国外账户和国际收支平衡表) (价格与物量核算) (社会核算矩阵) The Contents of SNA (课程内容)

  3. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论 • Section 1 The history & developing of SNA • 第一节 国民经济核算的产生和发展 • Section 2 The uses & object of SNA • 第二节 国民经济核算的目的和对象 • Section 3 The basic framework of SNA • 第三节 国民经济核算基本结构 • Section 4 The accounting rules of SNA • 第四节 国民经济核算原则

  4. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 一、The SNA as a System(1.1)1. The System of National Accounts (SNA) consists of a coherent, consistent and integrated set of macroeconomic accounts, balance sheets and tables based on a set of internationally agreed concepts, definitions, classifications and accounting rules. SNA是以国际公认的概念、定义、分类和核算原则为依据的一整套综合描述宏观经济运行过程的帐户和平衡表体系。

  5. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 一、The SNA as a System (1.2) 2. The SNA may be implemented at different levels of aggregation: institutional units; institutional sectors; total economy. SNA可以在不同的总体水平上实现，如：机构单位、机构部门、经济整体。

  6. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 一、The SNA as a System (1.3) 3. SNA帐户有flow accounts和stock accounts 。 The System is built around a sequence of interconnected flow accounts linked to different types of economic activity taking place within a given period of time, together with balance sheets that record the values of the stocks of assets and liabilities held by institutional units or sectors at the beginning and end of the period. 流量帐户把报告期内不同的经济活动连接起来； 存量帐户即机构单位或机构部门的期初、期末资产负债表。

  7. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 二、 flows and Stocks 1. Flows流量(3.9 - 3.65) Economic flows reflect the creation, transformation, exchange, transfer or extinction of economic value; they involve changes in the volume, composition, or value of an institutional unit's assets and liabilities.  Mirroring the diversity of the economy, economic flows have specific natures as wages, taxes, interest, capital flows, etc., that record the ways in which a unit's assets and liabilities are changed. Flows是反映一定时期内所有经济活动变化的价值量。 如：工资、税、利息、资本流动、等等。

  8. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 二、 flows and Stocks 1. Flows流量(3.9 - 3.65) Transactions交易流量 Most flows are transactions A transaction is an economic flow that is an interaction between institutional units by mutual agreement or an action within an institutional unit that it is analytically useful to treat like a transaction, often because the unit is operating in two different capacities. Other flows其他流量 Economic appearance or disappearance Holding gains and losses

  9. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 二、 flows and Stocks 2. Stocks存量(3.66-3.68) Stocks are a position in, or holdings of, assets and liabilities at a point in time.   for example：non-financial assets、financial assets 、liabilities、 net worth Stocks主要是期初和期末的资产、负债和净值的持有量。如：非金融资产、金融资产、负债、净值。

  10. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 三、 The history of SNA国民经济核算的产生。 国民经济核算起源于国民收入统计，是国民收入统计的演化结果。 社会经济背景：西方世界1929年的经济危机彻底粉碎了自由经济学说的统治地位，经济学家们开始研究如何在经济中发挥政府这个“有形之手”的作用。此间最有号召力的经济学家是J.Keynes凯恩斯，而实际上对SNA贡献最大的是John Richard Nicholas Stone理查德．斯通＿British economist. He won a 1984 Nobel Prize for developing accounting systems to track national and international economics.

  11. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 四、 The developing of SNA国民经济核算的发展 ⒈国民经济核算方法制度的研究和制定。 国际联盟统计专家委员会中的国民收入统计分会在1947年公布的一分报告：《 Measurement of National Income and Construction of Social Accounts 》国民收入的计算和社会账户的构建，该报告推荐了一套九张表来反映国民收入统计资料，其资料来源于一套更详细的账户(２４个)，该报告的撰写者就是Richard Stone

  12. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 四、国民经济核算的发展 后来联合国并先后制定了一系列的国民经济核算标准，最有代表性的有：1953版、1968版、1993年版。 从SNA的发展来看，在国民经济核算方法制度的研究和制定方面，联合国起到了决定性的作用。 ⒉联合国发布的两大国民经济核算体系 ⑴国民经济核算体系（SNA）及其演变 ⑵国民经济平衡体系（MPS）及其演变（System of Statistical Balance of the National Economy）

  13. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 五、国民经济核算与其他学科的关系 (1.44-1.47, 1.58-1.67) 国民经济核算体系与经济学、会计学、统计学、计量经济学等学科是一种互为依托、相互促进和发展的关系。具体来讲: 一方面国民经济核算是以经济理论为指导，以会计、统计、经济计量方法为手段来描述整个国民经济的运行过程和结果的； 另一方面国民经济核算理论和实践的发展，也为其他经济科学的发展开拓了空间。

  14. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 1 The history & developing of SNA国民经济核算的产生和发展 六、中国国民经济核算休系的发展。 中国国民经济核算体系已从计划经济条件下实施MPS，逐步向全面生产的国民经济核算体系过渡。从1992年始分两步实施的我国新国民经济核算体系的试行方案，标志着中国的国民经济核算体系已正式步入国际一体化的SNA体系的进程；2002年我国国家统计局正式公布和实施了中国新SNA,这标志着我国的国民经济核算体系已经全面与国际最新版SNA_93体系接轨。

  15. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 一、Uses of the SNA 国民经济核算的用途(1.29-1.43) 1.Specific uses The main objective of the SNA is to provide a comprehensive conceptual and accounting framework which can be used to create a macroeconomic database suitable for analysing and evaluating the performance of an economy. Some of the more specific uses of the SNA are described in the following ： (1)Monitoring the behaviour of the economy (2)Macroeconomic analysis (3)Economic policy-making and decision-taking (4)International comparisons

  16. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 一、Uses of the SNA 国民经济核算的用途(1.29-1.43) 2.Flexibility of implementation and use (1) The SNA is fit for all countries. (2) The SNA can be adapted to meet differing circumstances and needs. (3) The SNA can be rearranged the data in the accounts in the form of a social accounting matrix (SAM). 3. The SNA as a coordinating framework for statistics (1) for ensuring the consistency of the definitions and classifications used in different, but related, fields of statistics; (2) for ensuring the numerical consistency of data drawn from different sources.

  17. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 二、 The units & sector-classifications in SNA 国民经济活动单位和部门分类 ⒈Institutional units(4.2) An institutional unit may be defined as:   An economic entity that is capable, in its own right, of owning assets, incurring liabilities and engaging in economic activities and in transactions with other entities. 国民经济机构单位是指能够代表自身拥有资产和负债，从事各种交易活动和负有法律责任以及对经济生活各方面进行财务决策的经济活动单位。

  18. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒈Institutional units The main attributes of institutional units may be described as follows: (a) An institutional unit is entitled to own goods or assets in its own right; it is therefore able to exchange the ownership of goods or assets in transactions with other institutional units; (b) It is able to take economic decisions and engage in economic activities for which it is itself held to be directly responsible and accountable at law; (c) It is able to incur liabilities on its own behalf, to take on other obligations or future commitments and to enter into contracts; (d) Either a complete set of accounts, including a balance sheet of assets and liabilities, exists for the unit, or it would be possible and meaningful, from both an economic and legal viewpoint, to compile a complete set of accounts if they were to be required.

  19. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒈Institutional units (1)Two types of units: Persons or groups of persons in the form of households 自然人 Legal or social entities whose existence is recognized by law 法人

  20. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒈Institutional units (2)Residence常驻性 An institutional unit is resident in a country when it has a centre of economic interest in the economic territory(经济领土)of that country. residence is not based on nationality or legal criteria . (a) The residence of individual persons is determined by that of the household of which they form part and not by their place of work.   (b) Unincorporated enterprises that are not quasi-corporations have the same residence as their owners; (c) Corporations and NPIs may normally be expected to have a centre of economic interest in the country in which they are legally constituted and registered.   (d) All land and buildings are therefore owned by residents

  21. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒈Institutional units (3)Quasi-corporation(准公司) Quasi-corporations are unincorporated enterprises that function as if they were corporations.  A quasi-corporation may be: either an unincorporated enterprise owned by a resident institutional unit that is operated as if it were a separate corporation and whose de facto relationship to its owner is that of a corporation to its shareholders: such an enterprise must, of course, keep a complete set of accounts; or an unincorporated enterprise owned by a non-resident institutional unit that is deemed to be a resident institutional unit because it engages in a significant amount of production in the economic territory over a long or indefinite period of time.

  22. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒈Institutional units (4)Non-profit institutions (非盈利机构) 4.54-4.67 Non-profit institutions are legal or social entities created for the purpose of producing goods and services whose status does not permit them to be a source of income, profit or other financial gain for the units that establish, control or finance them.  

  23. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 二、 The units & sector-classifications in SNA 国民经济活动单位和部门分类 ⒉ Institutional sectors 机构部门 The resident institutional units that make up the total economy are grouped into the following five mutually exclusive institutional sectors: The non-financial corporations sector非金融企业或公司部门 The financial corporations sector金融机构部门 The general government sector政府部门 The non-profit institutions serving households sector (NPISHs)为居民服务的非营利部门 The households sector居民部门

  24. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 二、 The units & sector-classifications in SNA 国民经济活动单位和部门分类 ⒉ Institutional sectors 机构部门 Sectoring and economic behaviour The sectors of the System group together similar kinds of institutional units.  Corporations, NPIs, government units and households are intrinsically different from each other.  Their economic objectives, functions and behaviour are also different.

  25. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒉ Institutional sectors 机构部门 The non-financial corporations sector (非金融企业或公司部门) are institutional units created for the purpose of producing goods or non-financialservices for the market.

  26. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒉ Institutional sectors 机构部门 The financial corporations sector (金融机构部门) are institutional units created for the purpose of producing financialservices for the market. 

  27. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒉ Institutional sectors 机构部门 The general government sector (政府部门) consists mainly of central, state and local government units together with social security funds imposed and controlled by those units. 

  28. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒉ Institutional sectors 机构部门 NPISHs(为居民服务的非营利部门) consists of all resident NPIs, except those controlled and mainly financed by government, that provide non-market goods or services to households. NPISHs may incur final consumption expenditures in respect of final goods or services that they provide to households.

  29. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒉ Institutional sectors 机构部门 The households sector(居民部门) consists of all resident households.  These include institutional households made up of persons staying in hospitals, retirement homes, convents, prisons, etc. for long periods of time.  As already noted, an unincorporated enterprise owned by a household is treated as an integral part of the latter and not as a separate institutional unit, except when the enterprise qualifies as a quasi-corporation. The economic objectives, functions and behaviour of households are different again.  Although primarily consumer units, they can engage in any kind of economic activity.  They not only supply labour to enterprises but may operate their own producer units in the form of unincorporated enterprises.

  30. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒊ Establishments An establishment is defined as an enterprise, or part of an enterprise, that is situated in a single location and in which only a single (non-ancillary) productive activity is carried out or in which the principal productive activity accounts for most of the value added.

  31. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒊ Establishments An institutional unit may consists of one establishment or more establishments. An institutional unit is capable, in its own right, of owning assets, but an establishment is not.

  32. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒊ Establishments Principal activities Secondary activities Ancillary activities

  33. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 ⒋ Industries Industries are defined in the System in the same way as in ISIC(International Standard Industrial Classification of all Economic Activities): an industry consists of a group of establishments engaged on the same, or similar, kinds of activity.  

  34. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 • A - Agriculture, hunting and forestry农业、狩猎业和林业 • B - Fishing渔业 • C - Mining and quarrying采矿及采石 • D - Manufacturing制造业 • E - Electricity, gas and water supply电、、煤气和水的供应理业 • F - Construction建筑业 • G - Wholesale and retail trade; repair of motor vehicles, motorcycles and personal and household goods 批发和零售业，机动车辆、摩托车和私人及家 用物品的修理 • H - Hotels and restaurants旅馆和餐馆 • I - Transport, storage and communications运输、仓储和通讯 • J - Financial intermediation金融中介 • K - Real estate, renting and business activities房地产、租赁和经营活动 • L - Public administration and defence; compulsory social security 公共管理和国防；强制 性社会保障 • M - Education教育 • N - Health and social work保健和社会工作 • O - Other community, social and personal service activities 其他团体，社会和个人的服务活动 • P - Activities of private households as employers and undifferentiated production activities of private households有雇工的个人家庭 • Q - Extra-territorial organizations and bodies境外组织和机构

  35. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象

  36. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 CPC ( Central Product Classification) • 0- Agriculture, forestry and fishery products农业、林业和渔业产品 • 1 - Ores and minerals; electricity, gas and water 矿石和矿物；电力、天然气和水 • 2 - Food products, beverages and tobacco; textiles, apparel and leather products食品、饮料和烟草；纺织品、服装和皮革制品 • 3 - Other transportable goods, except metal products, machinery and equipment其他可运输货物，不包括金属制品、机器和设备 • 4 - Metal products, machinery and equipment金属制品、机器和设备 • 5 - Construction services建筑服务； • 6 - Distributive trade services; lodging; food and beverage serving services; transport services; and utilities distribution services商业；旅馆和餐馆服务 • 7 - Financial and related services; real estate services; and rental and leasing services金融、房地产、租赁服务 • 8 - Business and production services商务或生产服务； • 9 - Community, social and personal services社区的、社会的和个人的服务

  37. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 2 The use & object of SNA国民经济核算的用途和对象 三、Classifications of Stocks and flows ⒈ Classification of Transactions in goods and services 货物和服务交易分类 ⒉ Classification of Distributive transactions 分配交易分类 ⒊ Classification of Transactions in financial instruments 金融交易分类 ⒋ Classification of Other accumulation entries 其他资本交易分类 ⒌ Classification of Non-financial assets 非金融资产分类 6. Classification of Financial assets/liabilities 金融资产于负债分类

  38. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论 Section 3 The basic framework of SNA 国民经济核算基本结构

  39. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 3 The basic framework of SNA国民经济核算基本结构 二、国民经济核算总量描述 ⒈生产阶段的总量描述 Gross Domestic Product (GDP)国内生产总值 NetDomestic Product (NDP)国内生产净值 ⒉收入分配阶段的总量描述 Gross NationalIncome(GNI)国民原始收入（国民总收入） Net NationalIncome(NNI) 国民净收入 National Disposable Income (NDI)国民可支配收入 ⒊最终使用阶段的总量描述 Final Consumption Expenditure消费 Accumulation积累(Capital Formation资本形成) Export出口（国外需求）

  40. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 3 The basic framework of SNA国民经济核算基本结构 三、国民经济核算结构描述 ⒈Production生产领域 ⒉The primary and secondary distribution of income 收入初次分配和再分配领域 ⒊ Final Uses最终使用领域 ⑴ Consumption消费 ⑵ Accumulation积累

  41. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 4 The accounting rules of SNA国民经济核算原则 一、 Market Rules The System includes within the production boundary all production actually destined for the market, whether for sale or barter.

  42. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 4 The accounting rules of SNA国民经济核算原则 二、Ownership Rules The coverage of assets is limited to those assets used in economic activity and that are subject to ownership rights; thus for example, consumer durables and human capital, and also natural resources that are not owned, are excluded.

  43. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 4 The accounting rules of SNA国民经济核算原则 三、Three Equal Rules三等价原则。 If the macroeconomic of a country is considered as a closing system,the grosses of production,income ,and expendituresin finalusesare really same one that flows in circle of the macroeconomic. Thus,there is equation as bellow: Production = Income = Expenditures in final uses

  44. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 4 The accounting rules of SNA国民经济核算原则 四、记录与估价原则 ⒈记录原则。 Double entry/quadruple entry Time of recording The general principle in national accounting is that transactions between institutional units have to be recorded when claims and obligations arise, are transformed or are cancelled - that is, on an accrual basis.

  45. Chapter 1 The basic concepts and theories of SNA国民经济核算基本概念和理论Section 4 The accounting rules of SNA国民经济核算原则 四、记录与估价原则 ⒉ General principles of Valuation A transaction must be recorded at the same value through all the accounts of both sectors involved. Transactions are valued at the actual price agreed upon by the transactors. Market prices are thus the basic reference for valuation in the System. 

  46. 思考题 • 1.SNA的用途？ • 2.流量和存量？ • 3.机构单位和基层单位的联系和区别？ • 4.什么是常住机构单位？ • 5. SNA的主要总量指标？ • 6. SNA的核算原则？

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