关于统计单位划分存在的问题和改革设想

发布时间：2018-04-02 15:05

本文选题：统计单位　切入点：SNA　出处：《统计研究》2017年02期

【摘要】：长期以来,我国统计单位的确定是以法人单位为基本原则的,在计划经济时期形成的这一原则是基于当时的法人单位比较单一,较少跨产业、跨地区经营的现象,以法人单位为基础进行统计简单易行。随着市场经济的发展,企业组织形式、经营业态日趋复杂和多元化,法人单位统计原则在现行分级核算体制下遇到了重复统计严重、与核算原则相悖、不利于新经济统计等诸多问题。本文通过对2008SNA关于统计单位的原则建议的研究,以及我国法人单位统计原则的演变和统计单位改革的实践总结,分析了现行法人单位统计原则以及跨省分支机构视同法人单位统计的弊端,提出了统计单位统计原则的三种改革设想:一是以产业活动单位为基本统计单位;二是以法人单位跨省产业活动单位作为单独的统计单位;三是在法人单位统计基础上对组织结构复杂企业进行企业结构调查,针对现行统计单位存在的问题提出了解决办法。最后对这三种改革设想进行了分析比较,指出了改革的难点,提出了改革的方向。
[Abstract]:For a long time, the determination of statistical units in our country has been based on the basic principle of legal person units, which was formed during the planned economy period, based on the fact that the legal persons units at that time were relatively single, less cross-industrial and cross-regional.It is simple and easy to carry on statistics on the basis of legal person unit.With the development of the market economy, the organizational form of the enterprise and the business operation are becoming more and more complex and diversified. Under the current hierarchical accounting system, the statistical principle of the legal person unit has encountered serious repeated statistics, which is contrary to the accounting principle.Not conducive to new economic statistics and many other issues.In this paper, the author makes a study of the 2008SNA's suggestions on the principles of statistical units, as well as the evolution of the statistical principles of corporate units in China and the practice of the reform of statistical units.This paper analyzes on the current statistical principle of legal person unit and the malpractice of cross-provincial branch organizations regarding the statistical principle of legal person unit, and puts forward three reform ideas of statistical principle of statistical unit: first, taking the industrial activity unit as the basic statistical unit;The second is to take the inter-provincial industrial activity unit of the legal person unit as the separate statistical unit, the third is to carry out the enterprise structure investigation on the basis of the statistics of the legal person unit, and to put forward the solution to the problems existing in the current statistical unit.Finally, this paper analyzes and compares the three kinds of reform ideas, points out the difficulties of the reform, and puts forward the direction of the reform.
【作者单位】：国家统计局工业统计司;
【分类号】：C829.2

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