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1、国民经济核算国民经济核算TheSystemofNationalAccountsSNAThe Contents of SNA The Contents of SNA(课程内容课程内容)Chapter1ThebasicconceptsandtheoriesofSNAChapter2TheproductionaccountChapter3ThedistributionofincomeaccountChapter4TheuseofincomeaccountChapter5ThecapitalaccountChapter6ThefinancialaccountChapter7Theassetsaccou
2、ntandThebalancesheetChapter8TherestoftheworldaccountandtheBalanceofPaymentsChapter9ThepriceandvolumemeasuresChapter10SocialAccountingMatrices(国民经济核算基本概念和理论国民经济核算基本概念和理论)(生产核算和账户生产核算和账户)(收入分配核算和账户收入分配核算和账户)(消费核算和收入使用账户消费核算和收入使用账户)(资本形成核算及账户资本形成核算及账户)(金融交易核算及账户金融交易核算及账户)(资产负债核算与资产负债表资产负债核算与资产负债表)(国外账户
3、和国际收支平衡表国外账户和国际收支平衡表)(价格与物量核算价格与物量核算)(社会核算矩阵社会核算矩阵)Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA第一节第一节国民经济核算的产生和发展国民经济核算的产生和发展Section2Theuses&objectofSNA第二节第二节国民经济核算的目的和对象国民经济核算的目的和对象Section3ThebasicframeworkofSNA第三节第三节国民经济核算基本结构国民经济核算基本结构Sectio
4、n4TheaccountingrulesofSNA第四节第四节国民经济核算原则国民经济核算原则Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展一、一、TheSNAasaSystem(1.1)1.TheSystemofNationalAccounts(SNA)consistsofacoherent,consistentandintegratedsetofmacroeconomicaccounts,b
5、alancesheetsandtablesbasedonasetofinternationallyagreedconcepts,definitions,classificationsandaccountingrules.SNA是以国际公认的概念、定义、分类和核算原是以国际公认的概念、定义、分类和核算原则为依据的一整套综合描述宏观经济运行过程则为依据的一整套综合描述宏观经济运行过程的帐户和平衡表体系。的帐户和平衡表体系。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&deve
6、lopingofSNA国民经济核算的产生和发展国民经济核算的产生和发展一、一、TheSNAasaSystem(1.2)2.TheSNAmaybeimplementedatdifferentlevelsofaggregation:institutionalunits;institutionalsectors;totaleconomy.SNA可以在不同的总体水平上实现，如：机构单位、机构部门、经济整体。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSN
7、A国民经济核算的产生和发展国民经济核算的产生和发展一、一、TheSNAasaSystem(1.3)3.SNA帐户有帐户有flowaccounts和和stockaccounts。TheSystemisbuiltaroundasequenceofinterconnectedflowaccountslinkedtodifferenttypesofeconomicactivitytakingplacewithinagivenperiodoftime,togetherwithbalancesheetsthatrecordthevaluesofthestocksofassetsandliabilities
8、heldbyinstitutionalunitsorsectorsatthebeginningandendoftheperiod.流量帐户把报告期内不同的经济活动连接起来流量帐户把报告期内不同的经济活动连接起来；存量帐户即机构单位或机构部门的期初、期末资产负债表。存量帐户即机构单位或机构部门的期初、期末资产负债表。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展二、二、flowsandStocks
9、1.Flows流量流量(3.9-3.65)Economic flows reflect the creation,transformation,exchange,transfer or extinction of economic value;they involve changes in the volume,composition,orvalueofaninstitutionalunitsassetsandliabilities.Mirroring the diversity of the economy,economicflowshavespecificnaturesaswages,ta
10、xes,interest,capital flows,etc.,that record the ways inwhichaunitsassetsandliabilitiesarechanged.Flows是反映一定时期内所有经济活动变化的价值量。如：工资、税、利息、资本流动、等等。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展二、二、flowsandStocks1.Flows流量流量(3.9-3
11、.65)Transactions交易流量交易流量MostflowsaretransactionsAtransactionisaneconomicflowthatisaninteractionbetweeninstitutionalunitsbymutualagreementoranactionwithinaninstitutionalunitthatitisanalyticallyusefultotreatlikeatransaction,oftenbecausetheunitisoperatingintwodifferentcapacities.Otherflows其他流量其他流量Econo
12、micappearanceordisappearanceHoldinggainsandlossesChapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展二、二、flowsandStocks2.Stocks存量存量(3.66-3.68)Stocks are a position in,or holdings of,assets andliabilitiesatapointintime.forexample
13、：non-financialassets、financialassets、liabilities、networthStocks主要是期初和期末的资产、负债和净值的持有量。如：非金融资产、金融资产、负债、净值。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展三、三、ThehistoryofSNA国民经济核算的产生。国民经济核算的产生。国民经济核算起源于国民收入统计，是国民收入统计的演化结果。社会经济
14、背景：西方世界1929年的经济危机彻底粉碎了自由经济学说的统治地位，经济学家们开始研究如何在经济中发挥政府这个“有形之手”的作用。此间最有号召力的经济学家是J.Keynes凯恩斯，而实际上对SNA贡献最大的是JohnRichardNicholasStone理理查查德德斯斯通通Britisheconomist.Hewona1984NobelPrizefordevelopingaccountingsystemstotracknationalandinternationaleconomics.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国
15、民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展四、ThedevelopingofSNA国民经济核算的发展国民经济核算的发展国民经济核算方法制度的研究和制定。国民经济核算方法制度的研究和制定。国际联盟统计专家委员会中的国民收入统计分会在1947年公布的一分报告：Measurementof National Income and Construction of SocialAccounts国民收入的计算和社会账户的构建，该报告推荐了一套九张表来反映国民收入统计资料，其资料来源于一套更详细的账户(个)，该报
16、告的撰写者就是RichardStoneChapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展四、国民经济核算的发展国民经济核算的发展后来联合国并先后制定了一系列的国民经济核算标准，最有代表性的有：1953版版、1968版版、1993年版。年版。从SNA的发展来看，在国民经济核算方法制度的研究和制定方面，联合国起到了决定性的作用。联合国发布的两大国民经济核算体系联合国发布的两大国民经济核算体系国民经济核算
17、体系（国民经济核算体系（SNA）及其演变）及其演变国国民民经经济济平平衡衡体体系系（MPS）及及其其演演变变（SystemofStatisticalBalanceoftheNationalEconomy）Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展五、国民经济核算与其他学科的关系国民经济核算与其他学科的关系(1.44-1.47,1.58-1.67)国民经济核算体系与经济学、会计学、统计学、计量
18、经济学等学科是一种互为依托、相互促进和发展的关系。具体来讲:一一方方面面国民经济核算是以经济理论为指导，以会计、统计、经济计量方法为手段来描述整个国民经济的运行过程和结果的；另另一一方方面面国民经济核算理论和实践的发展，也为其他经济科学的发展开拓了空间。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section1Thehistory&developingofSNA国民经济核算的产生和发展国民经济核算的产生和发展六、中国国民经济核算休系的发展。中国国民经济核算休系的发展。中国国民经济核算体系已从计划经济条件下
19、实施MPS，逐步向全面生产的国民经济核算体系过渡。从1992年始分两步实施的我国新国民经济核算体系的试行方案，标志着中国的国民经济核算体系已正式步入国际一体化的SNA体系的进程；2002年我国国家统计局正式公布和实施了中国新SNA,这标志着我国的国民经济核算体系已经全面与国际最新版SNA_93体系接轨。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象一、UsesoftheSNA国民经济核算的用途国民经济核算的用途
20、(1.29-1.43)1.SpecificusesThemainobjectiveoftheSNAistoprovideacomprehensiveconceptualandaccountingframeworkwhichcanbeusedtocreateamacroeconomicdatabasesuitableforanalysingandevaluatingtheperformanceofaneconomy.SomeofthemorespecificusesoftheSNAaredescribedinthefollowing：(1)Monitoringthebehaviourofthee
21、conomy(2)Macroeconomicanalysis(3)Economicpolicy-makinganddecision-taking(4)InternationalcomparisonsChapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象一、UsesoftheSNA国民经济核算的用途国民经济核算的用途(1.29-1.43)2.Flexibilityofimplementationanduse(1)TheS
22、NAisfitforallcountries.(2)TheSNAcanbeadaptedtomeetdifferingcircumstancesandneeds.(3)TheSNAcanberearrangedthedataintheaccountsintheformofasocialaccountingmatrix(SAM).3.TheSNAasacoordinatingframeworkforstatistics(1)forensuringtheconsistencyofthedefinitionsandclassificationsusedindifferent,butrelated,f
23、ieldsofstatistics;(2)forensuringthenumericalconsistencyofdatadrawnfromdifferentsources.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象二、二、Theunits§or-classificationsinSNA国民经济活动单位和部门分类国民经济活动单位和部门分类Institutionalunits(4.2)Aninstit
24、utionalunitmaybedefinedas:An economic entity that is capable,in its own right,ofowning assets,incurring liabilities and engaging ineconomicactivitiesandintransactionswithotherentities.国民经济机构单位是指能够代表自身拥有资产和负债，从事各种交易活动和负有法律责任以及对经济生活各方面进行财务决策的经济活动单位。Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论
25、国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象InstitutionalunitsThe main attributes of institutional units may be described asfollows:(a)Aninstitutionalunitisentitledtoowngoodsorassetsinitsownright;itisthereforeabletoexchangetheownershipofgoodsorassetsintransactionswithotherinstitut
26、ionalunits;(b)It is able to take economic decisions and engage in economicactivitiesforwhichitisitselfheldtobedirectlyresponsibleandaccountableatlaw;(c)Itisabletoincurliabilitiesonitsownbehalf,totakeonotherobligationsorfuturecommitmentsandtoenterintocontracts;(d)Eitheracompletesetofaccounts,includin
27、gabalancesheetofassetsandliabilities,existsfortheunit,oritwouldbepossibleandmeaningful,frombothaneconomicandlegalviewpoint,tocompileacompletesetofaccountsiftheyweretoberequired.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institu
28、tionalunits(1)Twotypesofunits:Personsorgroupsofpersonsintheformofhouseholds自然人Legalorsocialentitieswhoseexistenceisrecognizedbylaw法人Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalunits(2)Residence常驻性常驻性Aninstitutionalu
29、nitisresidentinacountrywhenithasacentreofeconomicinterestintheeconomicterritory(经济领土经济领土)ofthatcountry.residenceisnotbasedonnationalityorlegalcriteria.(a)Theresidenceofindividualpersonsisdeterminedbythatofthehouseholdofwhichtheyformpartandnotbytheirplaceofwork.(b)Unincorporatedenterprisesthatarenotq
30、uasi-corporationshavethesameresidenceastheirowners;(c)CorporationsandNPIsmaynormallybeexpectedtohaveacentreofeconomicinterestinthecountryinwhichtheyarelegallyconstitutedandregistered.(d)AlllandandbuildingsarethereforeownedbyresidentsChapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论S
31、ection2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalunits(3)Quasi-corporation(准公司准公司)Quasi-corporationsareunincorporatedenterprisesthatfunctionasiftheywerecorporations.Aquasi-corporationmaybe:eitheranunincorporatedenterpriseownedbyaresidentinstitutionalunitthatisoperatedasifitwereaseparate
32、corporationandwhosedefactorelationshiptoitsowneristhatofacorporationtoitsshareholders:suchanenterprisemust,ofcourse,keepacompletesetofaccounts;oranunincorporatedenterpriseownedbyanon-residentinstitutionalunitthatisdeemedtobearesidentinstitutionalunitbecauseitengagesinasignificantamountofproductionin
33、theeconomicterritoryoveralongorindefiniteperiodoftime.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalunits(4)Non-profitinstitutions(非盈利机构非盈利机构)4.54-4.67Non-profitinstitutionsarelegalorsocialentitiescreatedforthepurpose
34、ofproducinggoodsandserviceswhosestatusdoesnotpermitthemtobeasourceofincome,profitorotherfinancialgainfortheunitsthatestablish,controlorfinancethem.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象二、二、Theunits§or-classificationsin
35、SNA国民经济活动单位和部门分类国民经济活动单位和部门分类Institutionalsectors机构部门机构部门The resident institutional units that make up the totaleconomy are grouped into the following five mutuallyexclusiveinstitutionalsectors:Thenon-financialcorporationssector非金融企业或公司部门非金融企业或公司部门Thefinancialcorporationssector金融机构部门金融机构部门Thegeneral
36、governmentsector政府部门政府部门Thenon-profitinstitutionsservinghouseholdssector(NPISHs)为居民服务的非营利部门为居民服务的非营利部门Thehouseholdssector居民部门居民部门Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象二、二、Theunits§or-classificationsinSNA国民经济活动单位和部门分类国民
37、经济活动单位和部门分类Institutionalsectors机构部门机构部门SectoringandeconomicbehaviourThesectorsoftheSystemgrouptogethersimilarkindsofinstitutionalunits.Corporations,NPIs,governmentunitsandhouseholdsareintrinsicallydifferentfromeachother.Theireconomicobjectives,functionsandbehaviourarealsodifferent.Chapter1Thebasicco
38、nceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalsectors机构部门机构部门Thenon-financialcorporationssector(非金融企业或公司部门非金融企业或公司部门)are institutional units created for thepurpose of producing goods or non-financialservicesforthemarket.Chapter1Thebasi
39、cconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalsectors机构部门机构部门Thefinancialcorporationssector(金融机构部门金融机构部门)are institutional units created for thepurposeofproducingfinancialservicesforthemarket.Chapter1ThebasicconceptsandtheoriesofSNA
40、国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalsectors机构部门机构部门Thegeneralgovernmentsector(政府部门政府部门)consistsmainlyofcentral,stateandlocalgovernmentunitstogetherwithsocialsecurityfundsimposedandcontrolledbythoseunits.Chapter1ThebasicconceptsandtheoriesofSNA国民经济
41、核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalsectors机构部门机构部门NPISHs(为为居居民民服服务务的的非非营营利利部部门门)consistsofallresident NPIs,except those controlled andmainly financed by government,that providenon-marketgoodsorservicestohouseholds.NPISHsmayincurfinalconsumptionexpend
42、ituresinrespectoffinalgoodsorservicesthattheyprovidetohouseholds.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Institutionalsectors机构部门机构部门The households sector(居居 民民 部部 门门)consists of all residenthouseholds.Theseincludeinstitutio
43、nalhouseholdsmadeupofpersons staying in hospitals,retirement homes,convents,prisons,etc.for long periods of time.As already noted,anunincorporatedenterpriseownedbyahouseholdistreatedasanintegralpartofthelatterandnotasaseparateinstitutionalunit,except when the enterprise qualifies as a quasi-corporat
44、ion.Theeconomicobjectives,functionsandbehaviourofhouseholdsaredifferentagain.Althoughprimarilyconsumerunits,theycanengageinanykindofeconomicactivity.Theynotonlysupplylabourtoenterprisesbutmayoperatetheirownproducerunitsintheformofunincorporatedenterprises.Chapter1ThebasicconceptsandtheoriesofSNA国民经济
45、核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象EstablishmentsAnestablishmentisdefinedasanenterprise,orpartofanenterprise,thatissituatedinasinglelocationandinwhichonlyasingle(non-ancillary)productiveactivityiscarriedoutorinwhichtheprincipalproductiveactivityaccountsformostoft
46、hevalueadded.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象EstablishmentsAninstitutionalunitmayconsistsofoneestablishmentormoreestablishments.Aninstitutionalunitiscapable,initsownright,ofowningassets,butanestablishmentisnot.Chapte
47、r1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象EstablishmentsPrincipalactivitiesSecondaryactivitiesAncillaryactivitiesChapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Theuse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象Ind
48、ustriesIndustriesaredefinedintheSysteminthe same way as in ISIC(InternationalStandardIndustrialClassificationofallEconomicActivities):anindustryconsists of a group of establishmentsengagedonthesame,orsimilar,kindsofactivity.Chapter1ThebasicconceptsandtheoriesofSNA国民经济核算基本概念和理论国民经济核算基本概念和理论Section2Th
49、euse&objectofSNA国民经济核算的用途和对象国民经济核算的用途和对象A-Agriculture,huntingandforestry农业、狩猎业和林业农业、狩猎业和林业B-Fishing渔业渔业C-Miningandquarrying采矿及采石采矿及采石D-Manufacturing制造业制造业E-Electricity,gasandwatersupply电、煤气和水的供应理业电、煤气和水的供应理业F-Construction建筑业建筑业G-Wholesaleandretailtrade;repairofmotorvehicles,motorcyclesandpersonaland
50、householdgoods批发和零售业，机动车辆、摩托车和私人及家批发和零售业，机动车辆、摩托车和私人及家用物品的修理用物品的修理H-Hotelsandrestaurants旅馆和餐馆旅馆和餐馆I-Transport,storageandcommunications运输、仓储和通讯运输、仓储和通讯J-Financialintermediation金融中介金融中介K-Realestate,rentingandbusinessactivities房地产、租赁和经营活动房地产、租赁和经营活动L-Publicadministrationanddefence;compulsorysocialsecur