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本文针对存在的问题及产生的原因,通过对统计和会计计算总产值的方法进行剖析,两者差别在于:①两者核算的口径不一致;②财务结算时间滞后于统计;③财务核算中未包括补贴,但统计报表中将此项费用计入了总产出。但是,会计学原理和统计学原理计算总产出两者是一致的,因此,按照下列计算公式:总产值=Σ中油股份收入+Σ未上市内部收入+Σ社会收入+补贴收入+Σ集团公司其他单位收入
In this paper, according to the existing problems and their causes, through the analysis of the methods of statistics and accounting calculation of total output value, the difference lies in: ① The caliber of the two accounts is inconsistent; ② The financial settlement lags behind the statistics; ③The financial accounting does not include Subsidies, but included in the statistical report of the cost of total output. However, the principle of accounting and the principle of statistics calculate the total output of the two are consistent, therefore, according to the following formula: GDP = Σ PetroChina shares income + Σ unlisted internal income + Σ social income + subsidized income + Σ Group Company Other unit income