对我国金融服务业核算改进的几点思考

发布时间：2018-06-06 10:29

本文选题：金融服务业核算 + 金融中介服务　；参考：《福州大学学报(哲学社会科学版)》2012年03期

【摘要】：我国对金融服务业的定义更多的是以行政文件的形式颁布,缺乏对金融服务业内涵、核算范围的准确界定,核算分类的依据、标准、指标设置、数据采集方法与联合国推荐的2008SNA相距较远。从长远看,我国应使用2008SNA分类法进行核算,使用Bootstrap模拟抽样法解决FISIM中参考利率问题;简化三维资金流量表,即从"部门×金融交易"的资金流量表推导三维金融资金流量表。
[Abstract]:The definition of financial service industry in our country is issued in the form of administrative documents, which lacks the definition of financial service industry, the accurate definition of accounting scope, the basis of accounting classification, the setting of standards and indicators. The data acquisition method is far away from the 2008SNA recommended by the United Nations. In the long run, we should use the 2008SNA classification to calculate, use the Bootstrap simulation sampling method to solve the problem of reference interest rate in FISIM, and simplify the three-dimensional fund flow table, that is, deduce the three-dimensional financial fund flow statement from the "department 脳 financial transaction" fund flow table.
【作者单位】：福州大学管理学院;
【基金】：国家社会科学基金项目“服务业核算的数据、测度与实证研究”(10BTJ002)
【分类号】：F832

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