中国固定资本存量估计理论与方法研究

发布时间：2018-05-28 05:35

本文选题：固定资产 + 固定资本存量估计　；参考：《燕山大学》2014年硕士论文

【摘要】：在经济发展的每个阶段，固定资本存量核算一直都是国内外学者研究的重点，虽然国外一些国家已经可以较为准确地估计固定资本存量，但就我国而言，估计固定资本存量仍是一项困难的工作。从这个角度出发，本文紧密结合我国当前的统计工作现状，借鉴国外关于估计固定资本存量的成熟经验，综合分析影响估计结果的参数和变量，以近年的统计数据资料为依据，估计出我国固定资本总量以及分部门固定资本存量。首先，分析研究背景及国内外研究现状，了解国外关于固定资本存量估计的研究趋势，梳理我国固定资本存量估计研究的发展历程，分析我国固定资本存量估计存在的主要问题。其次，，以国际上流行的永续盘存法原理为基础，提出了估计我国固定资本存量的方法论，并从经济生产的角度界定了固定资产核算的范围，深入分析了估计固定资本存量时涉及到的两个参数和两个变量。再次，详细讨论了经济整体和分部门的折旧率、基年末固定资本存量两个参数的确定以及固定资产投资额、固定资产投资价格指数两个变量的数据处理问题，在此基础上，利用提出的方法估计了我国经济整体和分部门的固定资本存量，并且对两个估计结果进行了比较。最后，在估计出的我国固定资本总量基础上，分析了我国固定资本总量增长率与经济增长率的关系。
[Abstract]:In each stage of economic development, fixed capital stock accounting has been the focus of domestic and foreign scholars. Although some foreign countries have been able to estimate the fixed capital stock more accurately, as far as China is concerned, Estimating the stock of fixed capital remains a difficult task. From this point of view, this paper closely combines the current situation of statistical work in our country, draws lessons from the mature experience of foreign countries in estimating the fixed capital stock, and synthetically analyzes the parameters and variables that affect the estimation results, based on the statistical data in recent years. Estimate our country fixed capital gross and fixed capital stock of subsector. First of all, analyze the research background and domestic and foreign research status, understand the research trend of foreign fixed capital stock estimation, comb the development course of the fixed capital stock estimation research in our country. This paper analyzes the main problems in the estimation of fixed capital stock in China. Secondly, based on the principle of sustainable inventory method, this paper puts forward the methodology of estimating the fixed capital stock in China, and defines the scope of fixed assets accounting from the angle of economic production. Two parameters and two variables involved in the estimation of fixed capital stock are analyzed in depth. Thirdly, the paper discusses in detail the depreciation rate of the economy as a whole and sub-sectors, the determination of the fixed capital stock at the end of the base year, and the data processing of the fixed assets investment and the fixed asset investment price index. By using the proposed method, the fixed capital stock of China's economy as a whole and subsectors is estimated, and the two results are compared. Finally, on the basis of the estimation of the total fixed capital in China, the relationship between the growth rate of the total fixed capital and the economic growth rate is analyzed.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F123.7;F124.1

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