摘要
核算范围的界定是间接测算金融中介服务(FISIM)准确核算的前提,本文从FISIM核算主体金融机构、核算载体金融工具与核算客体金融服务三个方面,重点围绕目前争议较大的五个问题进行辨析,从而明确FISIM的核算范围,为提高FISIM核算精度奠定了理论基础。
Defining the accounting scope is the precondition of financial intermediation services indirectly measured （FISIM）. This paper mainly analyses five very controversial issues from three aspects： accounting subject （financial institutions）, accounting object （financial service） and accounting carrier （financial instruments ）. Thereby, the accounting scope of FISIM is defined more reasonably. It lays the theoretical foundation for FISIM accounting, so as to improve the accounting accuracy of FISIM.
出处
《统计研究》
CSSCI
北大核心
2013年第8期32-38,共7页
Statistical Research
基金
全国统计科研计划项目一般项目"FISIM核算方法的改进与中国实践"(2012LY042)
辽宁省社会科学规划基金青年项目"基于PCA-DEA模型的辽宁省服务业竞争力评价"(L10BTJ004)的资助
关键词
FISIM
金融机构
存贷款
风险管理
流动性转换
FISIM
Financial Institutions
Deposits and Loans
Risk Management
Liquidity Transformation
