國民經(jīng)濟(jì)核算中固定資產(chǎn)價值重復(fù)計量問題

摘要： 現(xiàn)行國民經(jīng)濟(jì)核算體系中存在固定資產(chǎn)價值重復(fù)計量問題,國內(nèi)生產(chǎn)總值未能完全真實反映經(jīng)濟(jì)發(fā)展成果。不同國家國內(nèi)生產(chǎn)總值中固定資產(chǎn)價值重復(fù)計量比例有明顯差異。目前對固定資產(chǎn)價值重復(fù)計量的認(rèn)識存在一些需要厘清的學(xué)理糾結(jié),效用價值論、要素價值論未能正確認(rèn)識價值形成和轉(zhuǎn)移,經(jīng)不起國民經(jīng)濟(jì)核算實踐的檢驗。消除固定資產(chǎn)價值重復(fù)計量,確立以國內(nèi)生產(chǎn)凈值為中心指標(biāo),有利于更加真實地反映經(jīng)濟(jì)發(fā)展成果,提高經(jīng)濟(jì)發(fā)展質(zhì)量和效益,完善國民經(jīng)濟(jì)核算體系。為此,需要推進(jìn)國民經(jīng)濟(jì)核算理論創(chuàng)新,準(zhǔn)確核算固定資產(chǎn)消耗,加強(qiáng)國際合作,積極推動國際組織未來在編制新的國民經(jīng)濟(jì)核算體系時確立以國內(nèi)生產(chǎn)凈值為中心指標(biāo)。
Currently,there is the problem of double counting of fixed assets value in national accounts,which has led to the situation that GDP can not fully reflect the true fruits of economic development. However,the proportions of the double accounting of fixed assets value are significantly different in the GDPs of different countries. At the present,some theoretical tangles about the problem of double counting of fixed assets value need to be clarified,for example,the utility theory of value and the elements theory of value can not bear the test of the practice of national accounts for no proper understanding of value formation and transfer. If the double counting of fixed assets value is eliminated and net domestic product is established as a center index,the system of national accounts will more truly reflect the fruits of economic development. This is conducive to improve the quality and efficiency of economic development. To do this,we ought to promote the theory innovation of national accounts,accurately account the consumption of fixed assets,strengthen international cooperation,and actively put forward the international organizations' establishment of net domestic product as a center index in the preparation of a new national accounting system.