分享经济统计核算：一个初步的研究框架

分享经济的飞速发展引起了来自政策制定者、商业部门、媒体和公众的广泛关注，现实迫切需要分享经济统计核算提供分享经济方面详尽的数据信息。为准确把握分享经济的规模以及其对国民经济的贡献程度，本文主要研究如何将分享经济纳入宏观经济核算的范畴。就分享经济的定义、核算对象和范围、核算内容和形式等基本问题展开详细的分析，力图给出一个分享经济核算的基本框架，以期对分享经济核算的后续研究和实践提供借鉴和参考。研究中首先给出了分享经济的定义和基本特征，对分享经济的主要分类进行了概况和总结。接着以交通运输服务数字平台和私人住宿服务数字平台的分析为例，探讨分享经济核算涉及的部门分类及基本核算内容。之后，考虑到分享经济的统计核算可以通过目前的宏观核算原则和方法实现，但现行分产业核算的中国GDP核算框架无法与涉及到众多行业的分享经济直接对接，建议通过统一的分享经济卫星账户体系，相对独立地反映分享经济的发展情况，并给出了分享经济卫星账户体系的基本架构设想，并对分享经济核算涉及的数据来源进行了整理和分析。分享经济纳入国民经济核算将是一个复杂的过程，还面临诸多挑战，后续研究将进一步深化对相关问题的认识。

The Sharing Economy Accounting: A Preliminary Research Framework

Abstract: The rapid development of the sharing economy has drawn the wide attention from policymakers, commercial sectors, the media and the public. There is an urgency to provide the detailed data on the sharing economy for the sharing economy accounting. In order to accurately grasp the scale of the sharing economy and its contribution to the national economy, this paper mainly focuses on how to incorporate the sharing economy into the scope of the macroeconomic accounting and studies the basic issues, such as the object and scope, the content, and the form of the sharing economy accounting in-depth, and tries to put forward a basic framework for the sharing economy accounting to provide a reference for the follow-up study and practices in this field. First of all, the main classification of the sharing economy is offered, followed by the discussion on the classification of sectors and the contents involved in the sharing economy accounting, taking the analysis of the digital platforms for the transportation services and the private accommodation services as examples. Subsequently, taking into account that the sharing economy accounting can be realized by the principles and methodology in the current macro-accounting framework, but the current Chinese GDP accounting by industries cannot be directly linked with the sharing economy covering various industries, it is proposed that a unified satellite accounting framework for the sharing economic should be adopted to reflect the development of the sharing economy in a relatively independent way. The data sources involved in the sharing economic accounting are also cleared up and analyzed. In a word, it is a complicated process to cover the sharing economy in the present system of accounts. There are so many challenges to be confronted and the follow-up studies have to be done to make the relevant issues understood.