摘要
本文在对联合国国民经济核算体系(SNA)、社会和人口统计体系(SSDS)、环境和经济综合核算体系(SEEA)进行比较研究的基础上,提出了中国国民经济核算体系扩展延伸的思路和理论依据。本文认为,通过设计社会核算矩阵(SAM)和卫星账户(SA),可以建立中国泛国民经济核算体系,进而实现对环境资源和相关社会活动成果的核算。文章构建了中国泛国民经济核算体系下的若干社会核算矩阵和卫星账户,从理论和实证两方面论证了对中国国民经济核算进行扩展延伸的现实性和可行性。
Based on the comparison of SNA, SSDS and SEEA of U.N. the paper puts forwards the idea and theoretical base to extend the Chinese SNA. The article holds on that the Chinese extensive-SNA could be constructed by the designing the social accounting matrix and the satellite accounts, and then measures the environment and resources and the results of the social activities. The SAM and SA are provided under the Chinese extensive-SNA in the article which testifies the actuality and reality to extend the Chinese SNA from the two sides of the theory and practices.
出处
《经济研究》
CSSCI
北大核心
2008年第3期125-137,共13页
Economic Research Journal