间接测算的金融中介服务产出核算方法研究

发布时间：2018-03-28 20:19

本文选题：间接测算的金融中介服务　切入点：核算方法　出处：《东北财经大学》2013年博士论文

【摘要】：随着金融市场的快速发展,金融机构的经营方式发生了巨大变化,现行的国民经济核算方法未必适应所有这些变化。风险管理和流动性转换等金融管理活动的不断变化,使得金融中介服务产出核算变得更加困难,特别是间接测算的金融中介服务(FISIM)产出核算已经成为一个国际难题。本文定位于间接测算的金融中介服务产出核算方法研究,以现有FISIM核算理论框架、核算方法为基础,以SNA(2008)有关FISIM核算的遗留问题及其改进为核心,从核算范围、生产使用核算方法、参考利率的确定、价格与物量核算四个方面,对间接测算的金融中介服务产出核算方法进行了全面探讨。目标是跟进国际上FISIM核算的最新进展,分析目前SNA有关FISIM核算的缺陷与漏洞,并尽最大可能地提出改进与完善相关问题的思路或方法。在此基础上将这种改进应用到中国实践,推进中国FISIM核算理论与实践的不断发展。全文一共分为七章：第一章介绍本文的选题背景与国内外研究现状。在此基础上探讨目前核算体系中FISIM核算方法存在的问题或争议,为下文的研究奠定基础。第二章重点阐释FISIM概念的内涵与外延,明确FISIM核算范围。主要从FISIM的核算主体金融机构的界定、核算载体金融工具的种类、核算客体金融服务的构成三方面辨析FISIM核算范围,特别是风险管理和流动性转换对FISIM具体价格和数量的影响。第三章探讨FISIM的生产与使用核算。对FISIM总产出的测算方法从传统理论到最新变化的内涵以及意义均进行了阐释。归纳FISIM使用分摊数额的三种计算方法,FISIM在机构部门、产业部门、名义部门的分摊及其产生的影响。此外,FISIM出口作为使用的一个方面,也给予讨论。第四章着重解决参考利率的选择问题。首先解读SNA中参考利率的内涵及其缺陷,其次介绍国际上目前比较典型的三种参考利率的确定方法,最后通过分析参考利率与风险、期限的关系,直接针对参考利率的核心难点问题,给出了一些见解。第五章研究FISIM的价格与物量核算。主要探讨目前国际上正在广泛讨论的两类物量核算方法——缩减存量法和产出指标法。结合具体的案例,对这两类物量核算方法的核算原理、优缺点、可操作性等方面给予评价。第六章探讨中国金融服务核算存在的问题和改进措施。借鉴国际最新理论和方法,为中国FISIM核算方法寻求改进思路。第七章总结全文所做的主要工作与结论,并在分析本文研究不足的基础之上,对FISIM核算未来的研究空间给予展望。本文的特点与主要贡献主要有三点：第一,与同类研究相比,本文研究的切入点非常具体,力求在一个很具体的范围内对FISIM核算的方方面面做深入研究,选题可谓做到了一寸宽,一公里深。第二,本文主要致力于新方法的引进与研究。追踪国际FISIM核算最新进展,基本上涵盖了目前FISIM核算的全部焦点前沿问题与研究方向。特别是FISIM核算范围中风险管理、流动性转换的探讨,FISIM价格与物量的核算,参考利率各种确定方法的引进等。第三,对照SNA(2008)以及国外的先进核算方法全面审视中国FISIM核算现状,对中国FISIM核算现存问题进行剖析,寻找差距,并在现有数据可能的情况下对各种可选择的参考利率进行检测比较,在此基础上对中国FISIM进行简单试算。
[Abstract]:With the rapid development of financial market , the operation mode of financial institutions has changed greatly , and the current national economic accounting method does not necessarily meet all these changes . The financial management activities such as risk management and liquidity conversion are constantly changing , so that the accounting of financial intermediation services becomes more difficult , especially the indirect measurement of financial intermediation services ( FISIM ) output accounting has become an international problem .

Based on the existing FISIM accounting theory frame and accounting method , this paper discusses the financial intermediation services output accounting method based on the existing FISIM accounting theory frame and accounting method . The aim is to follow up the latest development of FISIM accounting , analyze the shortcomings and loopholes of FISIM accounting .

The first chapter introduces the background of the thesis and the current research situation at home and abroad . On the basis of this , the paper discusses the existing problems or disputes of FISIM accounting method in the current accounting system , and lays a foundation for the study below .

The second chapter focuses on the connotation and extension of FISIM concept and clarifies the scope of FISIM accounting . It mainly analyzes FISIM accounting range from the definition of FISIM accounting principal financial institution , accounting carrier financial instrument type , accounting object financial services , especially the influence of risk management and liquidity conversion on the specific price and quantity of FISIM .

Chapter Three discusses the production and usage of FISIM . The method of calculating the total output of FISIM is explained from the traditional theory to the connotation and significance of the latest change .

The fourth chapter focuses on the choice of the reference interest rate . Firstly , the connotation and the defects of the reference interest rate in SNA are explained . Secondly , the paper introduces the methods of determining the three typical reference interest rates in the world . Finally , some opinions are given through the analysis of the relationship between the reference interest rate and the risk and the term , and directly aiming at the core difficulties of the reference interest rate .

The fifth chapter deals with the price and quantity accounting of FISIM . It mainly discusses the two kinds of methods of quantity accounting , reduction of stock method and output index method which are currently being widely discussed at present . Combined with the specific case , this paper gives an evaluation on the accounting principles , advantages and disadvantages , maneuverability and so on .

Chapter 6 discusses the existing problems and improvement measures in China ' s financial services accounting .

Chapter 7 summarizes the main work and conclusion of the full text , and gives a perspective to the future research space of FISIM based on the analysis of the deficiencies of this paper .

This paper is mainly focused on the introduction and research of FISIM accounting . In particular , this paper focuses on the introduction and research of FISIM accounting . In particular , this paper focuses on the introduction and research of FISIM accounting .

【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F224;F832.39

【参考文献】