论文部分内容阅读
《社会资金流量核算方法与实际应用研究》是由我国著名统计专家、原国家统计局副局长岳巍同志主持,国家计委综合司和国家统计局平衡司共同完成的一项专题研究。在整个研究过程中,国家计委副主任王春正同志给予了大力支持,多次听取汇报并进行具体指导。这项研究主要是针对改革开放以来,我国社会资金运动发生的重大体制性和数量关系变化的客观现状,紧紧把握住社会资金的分配、融通和使用三个主要环节,利用研究过程中编制的社会资金流量表提供的大量信息展开实证分析。由于本专题研究时间阶段的划分、分析指标的选择和分析得出的结论与经济管理体制变动影响社会资金运动的现实吻合较高,提出的数量界限及政策建议比较切合实际,具有可操作性,因而对国家按照建立社会主义市场经济体制的目标,进一步完善宏观分配政策,改进和加强分配领域的宏观调控,以及合理引导社会资金流向具有重要的参考价值。另外,从搜集整理资料、编制资金流量表,到分别撰写技术方法、应用方法和实证分析报告,如此系统地展开资金流量专题研究,在我国尚属首次。研究取得的成果,例如:把借鉴国外通行作法与我国实际结合起来,初步解决了以部门增加值为初始流量编制资金流量表的方法和技术问题;借鉴联合国最新修订的新SNA重新界定了以部门增加值为初始流量编制资金流量表的方法和技术问题;借鉴联合国最新修订的新SNA重新界定了国内生产总值为对象的分配层次,使对收入分配流程的研究具有更充分的理论依据,也更接近我国的现实分配流程;以分析影响各部门参与社会资金融通的因素为基础,对建立新型的融资机制进行了有益的探讨;确立了包括库存变动在内的投资率概念并探讨了其合理界限问题,带有创新和开拓性,有较高的学术价值。由于主客观条件的限制,本专题研究也存在不少问题,有待于在今后的研究中加以改进。现将研究的主要成果在本刊发表,以求推动对社会资金流量问题研究的进一步深化。社会资金流量核算是我国正在逐渐推行的新国民经济核算体系的重要组成部分。为了便于从整个国民经济核算的框架内了解和掌握社会资金流量核算问题,本专辑特将有关我国新国民经济核算体系的介绍附后,供广大读者研究参考。
“Research on Methods and Practical Application of Social Funds Flow Accounting” is a special study jointly conducted by Yue Wei, a well-known statistician of our country and former deputy director of the National Bureau of Statistics, and an integrated division of the State Development Planning Commission and the Bureau of Balance of the National Bureau of Statistics. Throughout the study, Comrade Wang Chunzheng, deputy director of the State Development Planning Commission, gave his strong support and listened to many reports and gave specific guidance. This study is mainly aimed at the objective status quo of the major institutional and quantitative changes in the social capital movement in our country since the reform and opening up and tightly grasped the three major links in the distribution, accommodation and use of social funds. Social funds flow chart provides a lot of information to carry out empirical analysis. Due to the time division of this research topic, the analysis of the indicators and the conclusions drawn from the analysis are in good agreement with the reality that the changes in the economic management system affect the social capital movement. The proposed quantitative boundaries and policy recommendations are more realistic and operational. Therefore, it is of great reference value for the country to follow the goal of establishing a socialist market economic system, further improve the macro-distribution policy, improve and strengthen the macro-control in the area of distribution, and properly guide the flow of social funds. In addition, it is the first time in our country to collect and compile data, compile fund flow tables, and write technical reports, application methods and empirical reports separately. For example, combining the practice of borrowing foreign countries with the reality of our country, we have initially solved the method and technical problems of preparing the capital flow statement with the added value of the sector as the initial flow; drawing lessons from the new revised SNA of the United Nations, Added value for the initial flow of funds flow statement preparation methods and technical issues; learn from the latest revision of the United Nations new SNA redefines the level of distribution of GDP for the object, so that the income distribution process has a more fully theoretical basis, but also It is more close to the realistic distribution process in our country. Based on the analysis of the factors that affect the participation of various departments in the social financing, some useful discussions have been made on the establishment of a new financing mechanism. The concept of investment rate including inventory changes has been established and its rationality has been discussed Boundary issues, with innovation and pioneering, have a high academic value. Due to the limitation of the subjective and objective conditions, there are still many problems in the study of this topic, which need to be improved in the future research. The main achievements of the research are now published in this issue, in order to promote further research on social capital flow problems. Social capital flow accounting is an important part of the new national economic accounting system that is being gradually implemented in our country. In order to understand and master the problem of social capital flow accounting within the framework of the entire national economy accounting system, this special edition will especially introduce the introduction of China’s new national economic accounting system for the readers’ reference.