1、中国国民经济核算体系中国国民经济核算体系 The Chinese SNA 中国国民经济核算体系中国国民经济核算体系 The Chinese SNAn中国国民经济核算体系由基本核算表、国民经济账户和附属表构成。nThe Chinese SNA consists of basic accounting tables,national accounts and satellite tables.中国国民经济核算体系中国国民经济核算体系 The Chinese SNAn基本核算表包括国内生产总值表、投入产出表、资金流量表、国际收支平衡表和资产负债表；nBasic accounting tables c
2、onsist of GDP table,input-output table,flows-of-funds table,balance of payments,and balance sheet.中国国民经济核算体系中国国民经济核算体系 The Chinese SNAn国民经济账户包括生产账户、收入分配及支出账户、资本账户、金融账户、资产负债账户；nNational accounts consist of production account,distribution of income and expenditure account,capital account,financial acc
3、ount,and assets and liabilities accounts.中国国民经济核算体系中国国民经济核算体系 The Chinese SNAn附属表包括自然资源实物量核算表和人口资源与人力资本实物量核算表。nSatellite tables consist of physical accounting table of natural resources and physical accounting table of population resource and human capital.physical accounting table of population res
4、ource and human capital physical accounting table of natural resources Satellite tables assets and liabilities accounts capital accountcurrent account Rest of the world account assets and liabilities accounts financial account capital account distribution of income and expenditure account production
5、 account Domestic institutional sectors accounts assets and liabilities accounts financial accountcapital account distribution of income and expenditure account production account Gross economics account National accounts balance sheet balance of payments flows-of-funds table input-output table GDP
6、table Basic accounting tables The Chinese SNA 国内生产总值核算国内生产总值核算 GDP Accountingn1952年到1978年，是MPS体系下的国民收入统计。1985年，开始建立国内生产总值和第三产业统计制度。nBetween 1952 and 1978,we used National Income Statistics based on MPS system.Since 1985,we began to establish the GDP and the system of the statistics of the Tertiary i
7、ndustry.国内生产总值核算国内生产总值核算 GDP Accountingn1993年，按照SNA的基本原则和方法进行国内生产总值核算。目前，国家和地区都建立了国内生产总值年度和季度核算制度。nIn 1993,we carried through the GDP accounting according to the basic principles and methods of SNA.Now we have established the system of annual and quarterly GDP accounting both by nation and by region
8、.一、GDP的核算方法 The GDP accounting approachn以生产法和收入法为主，也开展支出法核算。第一产业和工业用生产法；建筑业和服务业用收入法。nWe mainly use production approach and income approach,also develop expenditure accounting approach.We use production approach in the primary industry and industry,and use income approach in construction and service.
9、The GDP Table Production sum Use sum 1.GDP by production approach 1.GDP by expenditure approach 1)total output 1)final consumption 2)intermediate input(-)household consumption 2.GDP by income approach rural household consumption 1)laborer compensation urban household consumption 2)net taxes on produ
10、ction government consumption Taxes on production 2)gross capital formation subsidy（-）gross fixed capital formation 3.Depreciation of fixed asset additions to inventories 4.Operating surplus 3)net export export import（-）二、产业分类 Industry classificationn年度核算：国家分94个行业；地区分58个行业。nAnnual accounting:94 indus
11、tries by nation,58 industries by region.二、产业分类 Industry classificationn季度核算：10个行业；农林牧渔业、工业、建筑业、交通运输仓储和邮政业、批发与零售业、住宿和餐饮业、金融业、房地产业、其他盈利性服务业、其他非盈利性服务业。nQuarterly accounting:10 industries including farmingforestryanimal husbandryfishery,industry,construction,transportstoragepostal,wholesaleretail trade,
12、catering services,banking,real estate,other profit service,other non-profit service.投入产出核算投入产出核算 Input-Output Accounting n1987年3月，国务院办公厅印发了关于进行全国投入产出调查的通知。通知要求每五年进行一次全国投入产出调查，编制投入产出表。nThe General Office of the State Council printed and distributed in the march of 1987.The circular request that natio
13、nal input-output survey will be carried through every 5 years,and input-output table will be compiled.投入产出核算投入产出核算 Input-Output Accountingn从此，中国建立了定期编制投入产出表的制度，即逢二、逢七年度开展大规模投入产出调查，编制投入产出基本表，逢0逢五年度，通过小规模调查和对基本系数表进行调整，编制投入产出简表。nHence,the system of periodic compilation of input-output table is establis
14、hed in China,which is that a large-scale input-output survey will be carried through and the basic input-output table will be compiled when the year ends of 2 or 7,and brief input-output table will be compiled through small-scale survey and adjustment of basic indicators table when the year ends of
15、0 or 5.投入产出核算投入产出核算 Input-Output Accountingn到目前为止，已经编制出1987、1990、1992、1995、1997和2002年投入产出表。nUp to now,input-output table of 1987,1990,1992,1995,1997,2002 have been compiled.资金流量核算资金流量核算 Flows-of-funds accountingn80年代后期，国家统计局、中国人民银行、国家计委开始研究资金流量核算，设计资金流量核算的基本表式。1992年3月，国家统计局、中国人民银行、财政部、国家计委联合印发了关于编制资
16、金流量表的通知，从此，开始了我国资金流量核算工作。nIn the last years of 1980s,NBS,the peoples bank of China,and State Development Planning Commission began to research flows-of-funds accounting and design basic tables of flows-of-funds accounting.In the march of 1992,NBS,PBC,Ministry of Finance and SDPC printed and distribu
17、ted.Hence,the flows-of-funds accounting is started in China.资金流量核算资金流量核算 Flows-of-funds accountingn90年代，国家统计局在总结实践经验和对1993年SNA进行深入研究的基础上，对资金流量表的基本指标设置和编表方法进行了系统的修订，形成了比较规范的表式和编制方法。到目前为止，已经编制出19922003年的资金流量表。n1990s,NBS,based on practice experience and deeply research on 1993 SNA,systemically revised
18、the basic indicator setting and compilation methods of flows-of-funds table.The relative standard table and compilation methods have been established.Up to now,the flows-of-funds tables of 1992-2003 have been compiled.资金流量核算资金流量核算 Flows-of-funds accountingn根据分工，国家统计局负责实物交易部分的编制工作，人民银行（中央银行）负责金融交易的编制
19、工作。nAccording to the divide of work,NBS takes charge of compilation of physical transaction,while PBC takes charge of financial transaction.国际收支核算国际收支核算 Balance of Payment Accountingn90年代，国家外汇管理局根据国际货币基金组织制定的国际收支手册第五版修订了中国国际收支核算的基本表式，改进了有关资料来源和编制方法，并在编制年度国际收支平衡表的基础上开始编制季度国际收支平衡表和年度国际投资头寸表。n1990s,acc
20、ording to the fifth edition of the Balance of Payments Manual instituted by IMF,State Administration of Foreign Exchange revised Chinese basic table of the Balance of Payments accounting,improved correlative data sources and compilation methods,and began to compile quarterly Balance of Payments tabl
21、e and annual international investment position table.资产负债核算资产负债核算 Assets and liabilities accountingn80年代中期国家统计局开始研究资产负债核算，90年代中后期开始编制资产负债表。到目前为止，已经编制出1997年以来的资产负债表。nIn the medium-term of 1980s,NBS began to research assets and liabilities accounting.In the last years of 1990s,NBS began to compile bal
22、ance sheet.Up to now,balance sheets since 1997 have been compiled.国民经济账户国民经济账户 National Accountsn80年代后期国家统计局开始研究SNA的账户核算方法，90年代初建立了我国国民经济账户的基本表式和编制方法。到目前为止已经编制出1997年以来的国民经济账户。目前已编制出2003年国民经济账户。nIn the last years of 1980s,NBS began to research accounting method of SNA.In the earlier 1990s,NBS established the basic table and compilation methods of national accounts in China.Up to now,national accounts of 1997-2003 have been compiled.谢谢！Thank you!
