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根据SNA系列版本,本文从总量核算、部门分摊方面研究了FISIM及其对GDP和收入分配的影响。总量核算方面,解析了SNA系列版本的FISIM核算范围,分析了不同范围对总量核算的影响;对比分析了包含风险溢价的参考利率与无风险利率对FISIM的影响;按照FIs能否承担最终风险,通过分析风险来源、风险补偿及构建FIs的资金流量表和存量表等方法,研究了参考利率的三种确定方法。部门分摊方面,构建投入产出表解析2008年SNA参考利率分摊与虚拟部门法对生产核算的影响,采用账户分析参考利率对部门收入分配的影响。此外,考察了以欧盟为主的部分国家FISIM核算实践。最后,结合以上分析结论通过投入产出表和资金流量表分析了采用2008年SNA推荐的参考利率计算FISIM对中国生产核算及收入分配核算的影响。
According to the SNA series, this paper studies FISIM and its impact on GDP and income distribution in terms of total amount accounting and departmental apportionment. In the aspect of total amount accounting, the range of FISIM is analyzed and the influence of different ranges on total amount accounting is analyzed. The influence of reference rate and risk-free rate which includes risk premium on FISIM is analyzed and compared; Risk, through the analysis of sources of risk, risk compensation and the construction of FIs and other forms of stock flow meter and other methods to study the reference rate of the three methods to determine. In terms of departmental apportionment, the input-output table is constructed to analyze the impact of 2008 SNA reference rate apportionment and the virtual departmental law on production accounting. An account is used to analyze the effect of the reference rate on the departmental income distribution. In addition, we examine the FISIM accounting practices in some EU-dominated countries. Finally, based on the above conclusions, the paper analyzes the impact of FISIM on China’s production accounting and income distribution accounting using the reference rate recommended by SNA in 2008 through input-output tables and capital flow tables.