国际收支统计核算体系的演进脉络及历史贡献
发布时间：2019-01-03 21:07
【摘要】：国际货币基金组织为配合国民账户体系的执行,指导各国国际收支统计核算和资产负债表的编制,发布过一个国际收支统计核算准则《国际收支手册》(BPM)。这一体系经过了5次修订,形成过6个版本,经历了源起雏形、结构调整、体系形成、体系成熟四个阶段,现已发展成了较为科学严整的统计核算理论体系。BPM推动了国际货币基金组织和世界各国国际收支统计核算实践的兴起和深入,丰富了国民经济核算理论体系,拓展了国民经济核算领域,对统计核算理论的发展和应用作出了重要贡献。可以预见,面临新问题、新挑战,BPM将会不断完善和发展。
[Abstract]:In order to support the implementation of the system of National accounts and guide the compilation of balance of payments statistics and balance sheets, the International Monetary Fund issued a Standard for the Statistical Accounting of balance of payments, the balance of payments Manual (BPM). The system has undergone five revisions and six versions. It has gone through four stages: the origin, the adjustment of the structure, the formation of the system, and the maturity of the system. BPM has promoted the emergence and deepening of the International Monetary Fund (IMF) and international balance of payments accounting practices, and enriched the theoretical system of national economic accounting. It has expanded the field of national accounting and made important contributions to the development and application of statistical accounting theory. It can be predicted that BPM will continue to improve and develop in the face of new problems and challenges.
【作者单位】： 中国社会科学院数量经济与技术经济研究所;
【基金】：国家自然科学基金项目(71673296)的阶段性成果
【分类号】：F222.33
本文编号：2399872
[Abstract]:In order to support the implementation of the system of National accounts and guide the compilation of balance of payments statistics and balance sheets, the International Monetary Fund issued a Standard for the Statistical Accounting of balance of payments, the balance of payments Manual (BPM). The system has undergone five revisions and six versions. It has gone through four stages: the origin, the adjustment of the structure, the formation of the system, and the maturity of the system. BPM has promoted the emergence and deepening of the International Monetary Fund (IMF) and international balance of payments accounting practices, and enriched the theoretical system of national economic accounting. It has expanded the field of national accounting and made important contributions to the development and application of statistical accounting theory. It can be predicted that BPM will continue to improve and develop in the face of new problems and challenges.
【作者单位】： 中国社会科学院数量经济与技术经济研究所;
【基金】：国家自然科学基金项目(71673296)的阶段性成果
【分类号】：F222.33
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