FISIM核算若干问题研究

发布时间：2018-04-20 04:21

本文选题：FISIM + 参考利率　；参考：《统计研究》2017年09期

【摘要】：根据SNA系列版本,本文从总量核算、部门分摊方面研究了FISIM及其对GDP和收入分配的影响。总量核算方面,解析了SNA系列版本的FISIM核算范围,分析了不同范围对总量核算的影响;对比分析了包含风险溢价的参考利率与无风险利率对FISIM的影响;按照FIs能否承担最终风险,通过分析风险来源、风险补偿及构建FIs的资金流量表和存量表等方法,研究了参考利率的三种确定方法。部门分摊方面,构建投入产出表解析2008年SNA参考利率分摊与虚拟部门法对生产核算的影响,采用账户分析参考利率对部门收入分配的影响。此外,考察了以欧盟为主的部分国家FISIM核算实践。最后,结合以上分析结论通过投入产出表和资金流量表分析了采用2008年SNA推荐的参考利率计算FISIM对中国生产核算及收入分配核算的影响。
[Abstract]:According to the SNA series version, this paper studies the FISIM and its impact on GDP and income distribution from the total amount accounting and the division of the Department. In the total amount accounting, it analyzes the FISIM accounting range of the SNA series version, analyzes the influence of the different scope on the total amount accounting, and compares and analyzes the reference interest rate and the risk free interest rate to FISIM including the risk premium. According to whether FIs can bear the ultimate risk, and through the analysis of the sources of risk, the risk compensation and the construction of the fund flow table and the stock table of the FIs, the three methods of determining the reference interest rate are studied. The input and output table is constructed to analyze the effect of the 2008 SNA reference rate sharing and the virtual Department method on the production accounting. The effect of the account analysis reference interest rate on the division of the Department's income distribution. In addition, the FISIM accounting practice in some European countries is examined. Finally, the effects of the reference interest rate recommended by the 2008 SNA on the accounting and income distribution accounting in China are analyzed through the input-output table and the flow chart of funds, combined with the above analysis.

【作者单位】：内蒙古财经大学;
【基金】：2015年度全国统计科学研究项目“FISIM核算及影响研究”(2015LZ34)资助
【分类号】：F222.33

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