TSA系统建立的基本理论问题探讨

发布时间：2018-04-29 08:02

本文选题：TSA系统建立 + 基本理论　；参考：《理论探讨》2005年05期

【摘要】：国民账户体系(SNA)是以国际上通行的概念、定义、分类和会计原则为基础的一套一致的、相容的和完整的宏观经济账户、资产负债表和表格。旅游卫星账户(TSA)体系是以93SNA基本思想为原则,以商品和服务的一般供求平衡为基本出发点,进一步科学地运用了投入—产出技术和复式记账原理,按旅游需求决定原则,从“目的性”和“使用”的角度集合旅游供给活动,阐明将旅游作为一种特殊产业的基本逻辑,提出了旅游特有产品的确认标准和旅游消费的产品因为“旅游”而有“同质性”的观点,对研究旅游业的社会经济影响有重要的理论意义。
[Abstract]:The system of National accounts (SNA) is a consistent, consistent and complete set of macroeconomic accounts, balance sheets and tables based on internationally accepted concepts, definitions, classifications and accounting principles. The TSA) system is based on the basic idea of 93SNA, the general balance of supply and demand of goods and services as the basic starting point, further scientific use of input-output technology and double-entry accounting principle, according to the principle of tourism demand. From the angle of "purpose" and "use", the basic logic of taking tourism as a special industry is expounded. It is of great theoretical significance to study the social and economic impact of tourism by putting forward the criterion of confirming tourism specific products and the viewpoint that the products consumed by tourism have homogeneity because of "tourism".
【作者单位】：黑龙江大学应用经济研究中心黑龙江大学经济与工商管理学院
【基金】：国家社会科学基金资助项目《旅游业对扩大就业、资源节约和环境保护贡献的理论与评价体系研究》(03BTY085)
【分类号】：F222.3;

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