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在国内生产总值的核算中,各国对自有住房服务虚拟租金的估算方法存在明显差异。本文首先简要回顾了国民核算体系估算自有住房服务虚拟租金的基本原则,并以此为基础,系统梳理了我国自有住房服务的现有核算体系,对成本法进行了评价。尔后,文章分析了美国经济中的自有住房服务,并概括了美国自有住房服务的核算方法和等值租金法的内在逻辑。在最后一部分,文章试图通过借鉴美国经验,寻找优化我国核算方法的可行路径。
In the accounting of GDP, there are obvious differences among countries in estimating the virtual rent of their own housing services. This article first briefly reviews the basic principles of the National Accounts System for estimating the virtual rent of self-owned housing services. Based on this, it systematically reviews the current accounting system of China’s own housing services and evaluates the cost method. Later, the article analyzes the self-owned housing services in the U.S. economy and summarizes the internal logic of the accounting method of U.S. own-owned housing services and the equivalent rent law. In the last part, the article tries to look for ways to optimize the accounting method in our country by drawing lessons from American experience.