FISIM核算若干問題研究

摘要： 根據(jù)SNA系列版本,本文從總量核算、部門分?jǐn)偡矫嫜芯苛薋ISIM及其對(duì)GDP和收入分配的影響?？偭亢怂惴矫?解析了SNA系列版本的FISIM核算范圍,分析了不同范圍對(duì)總量核算的影響;對(duì)比分析了包含風(fēng)險(xiǎn)溢價(jià)的參考利率與無風(fēng)險(xiǎn)利率對(duì)FISIM的影響;按照FIs能否承擔(dān)最終風(fēng)險(xiǎn),通過分析風(fēng)險(xiǎn)來源、風(fēng)險(xiǎn)補(bǔ)償及構(gòu)建FIs的資金流量表和存量表等方法,研究了參考利率的三種確定方法。部門分?jǐn)偡矫?構(gòu)建投入產(chǎn)出表解析2008年SNA參考利率分?jǐn)偱c虛擬部門法對(duì)生產(chǎn)核算的影響,采用賬戶分析參考利率對(duì)部門收入分配的影響。此外,考察了以歐盟為主的部分國(guó)家FISIM核算實(shí)踐。最后,結(jié)合以上分析結(jié)論通過投入產(chǎn)出表和資金流量表分析了采用2008年SNA推薦的參考利率計(jì)算FISIM對(duì)中國(guó)生產(chǎn)核算及收入分配核算的影響。
According to the SNA series version,this article researches FISIM from total FISIM calculation,sector allocation,and analyzes its' impact on GDP and income distribution. For total FISIM,it compares the scope and impact of accounting and analyzes the reference rate including a risk premium on FISIM. According to the FIs' capacity of taking the final risk,it studies three different methods to determine the reference rate through risk resource,risk compensation,constructing flow fund sheet and balance sheet etc.. For sector allocation,by using I-O table it analyzes the 2008 SNA reference rate allocation with virtual department method and its influence on GDP accounting and accounting income distribution. In addition,taking the European Union as the main part,it investigates some other countries' accounting practice. Finally,combining with the above analysis,it uses the input output table,the cash flow statement and the reference rate recommended by the 2008 SNA to analyze the influence of FISIM on the production accounting and income distribution in China.