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国民经济核算为何需要新标准
2017-08-24 03:21:11 中国经济网
例如,为了推动研究与开发在经济发展中发挥更大的驱动作用,需要了解研发支出在GDP中的表现,这就需要引进《国民账户体系2008》(简称2008年SNA)中的知识产权产品概念,将研发支出从中间投入调整为固定资本形成计入GDP;为了推动新兴经济的发展,需要了解和把握新兴经济发展的规模、结构和速度,这就需要对新兴经济的概念、范围、分类、调查方法和核算方法进行界定和规范;为了推动各级党委政府在改善民生、提高居民实际消费水平方面发挥更大的作用,需要了解各级财政在教育、文化、医疗卫生、社会保障等民生方面的支出及其对居民实际消费产生的影响,这就需要引进2008年SNA中的实物社会转移和实际最终消费的概念和核算方法;为了处理好政府和社会关系,促进社会组织在提供公共服务、解决社会问题和推动经济社会发展方面发挥应有的作用,需要了解社会组织的发展变化情况,这就需要借鉴2008年SNA的做法,在机构部门分类中将为住户服务的非营利机构单独作为一个部门来处理。为了加快构建新型农业经营体系,发展多种形式规模经营,需要了解农村土地经营权的流转情况,这就需要引进2008年SNA中的经济所有权的概念,按照经济所有权的概念处理农村土地经营权和相应的收益。党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》针对我国国民经济核算工作明确提出三大改革任务:加快建立国家统一的经济核算制度、编制全国和地方资产负债表、探索编制自然资源资产负债表。这都对我国国民经济核算国家标准提出了新需求。
反映国际新变化
为了适应世界经济社会环境的发展变化,反映国际上国民经济核算理论方法研究取得的新成果和各国国民经济核算实践获取的新经验,满足广大用户不断变化的需求,联合国等国际组织制定了新的国际标准——2008年SNA,对原国际标准(1993年SNA)的基本概念、基本核算范围、基本分类、基本指标和基本计算方法进行了修订。例如,它引进了知识产权产品、经济所有权、雇员股票期权等一系列新的基本概念;拓展了生产范围和资产范围;调整和细化了机构部门、交易和其他流量、资产和负债分类;修订了财产收入、货币黄金等基本指标的定义;改进了金融中介服务、非寿险服务产出等基本指标的计算方法,等等。联合国统计委员会第四十届会议通过了这个新的国际标准,并鼓励所有国家尽快实施这一标准。
为了反映国际标准的新变化,实现我国国民经济核算国家标准与国际标准的衔接,满足核算结果的国际可比性需求,需要对《中国国民经济核算体系(2002)》进行修订,制定我国国民经济核算新的国家标准。
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