基于核算视角的企业部门固定资本存量估算

受固定资产基础统计资料严重缺失所限，现有对我国资本存量估算的文献很多未遵循SNA中先微观估算后宏观加总的核算流程，估算结果还不能反映我国不同部门资产积累的重要信息。目前基于核算视角的资本存量估算研究还比较缺乏，随着部门资产负债表在经济分析中重要性的不断提升，分部门固定资本存量的估算变得更加迫切。鉴此，本文充分挖掘了企业财务资料中可用的固定资产信息，系统论述了基于固定资产原价指标估算企业部门固定资本形成的合理性和可行性，在此基础上，以工业35个行业为例，运用PIM对工业企业部门设备和建筑固定资本存量进行了估算，并对估算细节作了尽可能的改进。本研究不但解决了企业部门固定资本存量的估算难题，同时也为除家庭之外其他部门固定资本存量的估算提供了可能的解决思路。

The Estimation of the Fixed Capital Stock in the Business Sector

Due to the serious lack of fixed assets related statistics, many literatures on the measurement of capital stock in China don’t follow the accounting process in SNA that estimate the fixed capital stock in micro sectors first, and then plus to the macro level, and the estimation results can not reflect the important information of assets accumulation in different sectors in China. In this situation, this paper fully exploits the fixed assets information available in the corporate financial information, and discusses the rationality and feasibility of estimating fixed capital formation in enterprise sector based on original value of fixed assets. On this basis, by taking 35 industries as example, it estimates the fixed capital stock of equipment and building in enterprise sector using the method of PIM. In the course of the estimation, it also makes some improvements to the problems related to capital index and fixed assets price index used in the literatures. This study solves the problem of estimating the fixed capital stock of enterprise sector, it also provides a possible solution for the estimation of the fixed capital stock of other sectors in addition to household sector.