“金融业增加值”核算的相关问题

内容提要：“金融业增加值”是金融行业重要的核算指标，本文旨在对这一指标的核算问题，从国际比较、国内演进和现存问题等三方面给予分析和解读，以便从整体上反映我国“金融业增加值”核算的实际状况。在国际比较方面，重点解析了SNA1993的核心――“参考利率”概念和方法；在国内演进方面，着重分析了引进SNA1993的困难和实际的处理方法；最后，从实际工作经验出发总结揭示了现行核算制度中存在的问题和争议。

Some Issues on the Accounting of Value Added of Financial Intermediation

Value added of financial intermediation is the most important indicator in financial accounting.This paper aims at analyzing the accounting of this indicator through international comparison,domestic development and existing problems,so as to reflect the actual condition of financial value added accounting in China on the whole.Firstly,on the aspect of international comparison,we emphasize on analyzing the concept and measure of reference interest rate,the core point of SNA1993.Secondly,on the aspect of domestic development,we emphasize on analyzing the difficulty of introducing into SNA1993 and the actual processing measures.Finally,we elaborate the problems and debates in the existing accounting system from the working experiences.