资本存量核算中的几何折旧模式研究

发布时间：2018-06-15 14:45

本文选题：资本存量核算 + 合成偏差　；参考：《广东财经大学》2014年硕士论文

【摘要】：资本存量数据在宏观经济研究中具有重要地位，资本存量核算工作的质量直接影响到国民财富和经济增长核算的研究效果，但是如何准确地核算资本存量仍然是国民经济核算中的富有争议的话题。目前，永续盘存法PIM被各国学者广泛用于资本存量的核算中，PIM法在实践运用中有两大特点，一是关于资本折旧方式的几何折旧假设被广泛采用，二是鲜有文献对这种关键假设是否合理做出过理论上的探讨。正是这种鲜明的对比促成了本文的写作，本文即是试图填补这种理论空缺。本文的论证紧紧围绕着几何折旧假设是否成立这一中心议题而展开，从三个角度论证了几何折旧并不是一种常态，一是利用统计模拟的方法揭示了一类资产的折旧形态与单项资产的折旧形态存在区别，，即存在“合成偏差”现象，通过这种模拟，发现对一类性质相似的资产来说，几何折旧并不常见；二是用数学证明了几何折旧并不能随便应用于任意层次的资本分类中，从而证明了多类资产情形下的“合成偏差”现象；三是从厂商最优资产利用的角度出发，利用一个简单的经济模型求出了代表性厂商的最优资本的时间路径，将该最优资本的时间路径与几何折旧下的资本时间路径对比，从而证明了几何折旧模式并不是厂商的最优选择，同时还证明了学者在实证研究中发现的折旧率并非常数的“折旧率漂移”现象。本文可能的创新之处在于从统计模拟、数学逻辑、核算逻辑及经济逻辑的角度从理论上阐明了资本的几何折旧模式并非常态。
[Abstract]:Capital stock data play an important role in macroeconomic research. The quality of capital stock accounting directly affects the research effect of national wealth and economic growth accounting. However, how to accurately calculate capital stock is still a controversial topic in national accounting. At present, PIM is widely used in the accounting of capital stock by scholars from all over the world. PIM has two characteristics in practice. One is that the geometric depreciation hypothesis of capital depreciation is widely used. Second, there are few literatures on whether this key hypothesis is reasonable or not. It is this sharp contrast that leads to the writing of this thesis, which is an attempt to fill the theoretical gap. This paper focuses on the central issue of whether the hypothesis of geometric depreciation is established, and demonstrates from three angles that geometric depreciation is not a normal state. The first is to reveal the difference between the depreciation form of a class of assets and the depreciation form of a single asset by using the method of statistical simulation, that is, the phenomenon of "composite deviation". Through this simulation, it is found that for a class of assets with similar properties, Geometric depreciation is not common; second, it is proved by mathematics that geometric depreciation can not be applied to any level of capital classification, thus proving the phenomenon of "composite deviation" in the case of multiple types of assets. Thirdly, from the point of view of the optimal asset utilization of the firm, a simple economic model is used to find the time path of the optimal capital of the representative firm, and the time path of the optimal capital is compared with the time path of the capital under geometric depreciation. It is proved that the geometric depreciation model is not the best choice for the firm, and that the depreciation rate found by scholars in the empirical research is not a constant "depreciation rate drift" phenomenon. The possible innovation of this paper is to clarify theoretically that the geometric depreciation model of capital is not normal from the angles of statistical simulation, mathematical logic, accounting logic and economic logic.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F224

【参考文献】