收入分配及支出账户的改进研究

我国国民经济核算体系采用基本核算表与国民经济账户并行的结构.在所体现的功能作用上,基本核算表和国民经济账户应该建立一种互补关系,在协调一致的基础上形成一个科学严谨的有机体系.收入分配及支出账户描述收入分配使用的全过程,其指标设置应该比资金流量表中实物交易部分的相关指标设置更加详细.同时可以通过设置收入分配及支出账户的子账户,扩展对实物社会转移和住户、政府部门实际最终消费指标的核算.

On the Improvement of Income Distribution and Expenditure Accounts

National Accounts System in our country adopts a parallel structure of Basic Accounting Table and National Accounts. However, these two should be complementary in terms of function and they form a scientific organic system based on coordination and consistence. To describe the whole process of using income, the indexes' setup of Income Distribution and Expenditure Accounts should be more detailed than that of Physical Transaction in Flows-of-funds Accounts Statement. Meanwhile, by setting up sub-accounts, we can expand the accounting of the social transfer of physical merchandise and the real final consumption index for both household and the government sectors.