收入分配及支出账户的改进研究

发布时间：2018-05-05 17:54

本文选题：收入分配及支出账户 + 国民经济核算　；参考：《厦门大学学报(哲学社会科学版)》2006年02期

【摘要】：我国国民经济核算体系采用基本核算表与国民经济账户并行的结构。在所体现的功能作用上,基本核算表和国民经济账户应该建立一种互补关系,在协调一致的基础上形成一个科学严谨的有机体系。收入分配及支出账户描述收入分配使用的全过程,其指标设置应该比资金流量表中实物交易部分的相关指标设置更加详细。同时可以通过设置收入分配及支出账户的子账户,扩展对实物社会转移和住户、政府部门实际最终消费指标的核算。
[Abstract]:The system of national accounts of our country adopts the parallel structure of basic accounting table and national economic account. On the basis of the function, the basic accounting table and the national economic account should establish a complementary relationship and form a scientific and rigorous organic system on the basis of coordination and consistency. The income distribution and expenditure account describe the whole process of income distribution and use, and its index setting should be more detailed than the related index setting in the physical transaction part of the fund flow statement. At the same time, by setting up sub-accounts of income distribution and expenditure account, we can expand the accounting of the real social transfer and households, and the actual final consumption index of government departments.
【作者单位】：厦门大学计划统计系
【分类号】：F222

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