OECD数字经济核算研究最新动态及其启示

本文主要概览了OECD数字经济核算研究的最新动态，探讨了数字经济内涵界定、核算内容及方法和数据来源三方面核算问题。首先重点梳理了OECD基于包容性视角、核算视角和初步测算视角的内涵界定及特征分析，然后综述了OECD数字经济核算的主要研究议题及方法，包括增加值及总产出核算、价格和物量核算、消费品资本化核算、“免费”经济核算、数字平台中介服务的流量核算等内容，接着以最具典型性的分享经济为例探讨了目前OECD国家官方统计机构公布的关于数据来源的统计实务，并针对最为广泛使用的税务机关数据和抽样调查数据，分别对美国、加拿大和英国公布的官方统计现状进行了更为深入的阐述。最后，结合数字经济的内涵界定、特征分析、核算方法和数据来源，本文为我国数字经济的核算工作提供了全面统计、动态监测、优化方法和挖掘来源等重要启示。

The Latest Development of and the Inspiration from OECD Digital Economic Accounting Research

This paper mainly summarizes the latest developments in OECD digital economic accounting research, and explores the accounting issues of the definition of digital economy, the accounting contents and methodology, as well as the data sources. Firstly, it focuses on OECD connotation definition and characteristic analysis from the perspectives of inclusiveness, accounting and preliminary measurement. Then it summarizes the main research topics and methods of OECD digital economic accounting, including value added and total output accounting, price and volume accounting, capitalized consumer goods, “free” economy accounting, and flow accounting for digital platform intermediary services, followed up by the shared economy as a most typical example, it explores the statistical practice of data sources published by the official statistical agencies of OECD countries. By using the most used data from the authorities and sample surveys, the status of digital economy by the official statistical institutions in the United States, Canada and the United Kingdom are further elaborated. Finally, taking into account the definition, characteristic analysis, accounting methods and data sources of digital economy, this paper offers important inspirations on the overall accounting, dynamic monitoring, optimized methods and mining sources for the accounting of China's digital economy.